Individual Microentrepreneurs (IMEs), Microenterprises (MEs) and Small Businesses (EPPs) have until January 31, 2025, to regularize their debts with the Federal Revenue and ensure their continued participation in the Simples Nacional regime. The measure is essential to prevent the exclusion of more than 1,8 million companies notified in October, due to debts totaling R$ 26,7 billion
According to the Revenue, those who do not settle their debts will be excluded from the Simples Nacional as of February 1, 2025, losing benefits such as reduced and simplified tax burden
To regularize the situation, companies can access the Simples Nacional portal, the e-CAC or the Regularize system of the PGFN. The Revenue offers special installment conditions, such discounts of up to 100% on interest, fines and legal charges, in addition to installment payments of up to 133 times with a reduced down payment. The first installment must be paid by the deadline
According to Filipe Bandeira, lawyer and accountant of Fonteles & Associates, the regularization also involves the State and Municipal Tax Authorities, depending on the company's activity. It is essential for companies to consult an accountant to identify debts or pending issues that may prevent continuity in the Simples Nacional. Furthermore, companies that are not yet in the regime, but they wish to join, they also need to settle their debts by January 31, explain the specialist
Companies that do not regularize their debts will face exclusion from the Simples Nacional; loss of tax benefits; difficulty in issuing invoices and renewing contracts and loss of competitiveness, especially in sectors that depend on permits and public contracts
Sebrae emphasizes that keeping taxes up to date also ensures access to social security benefits, how retirement and maternity pay, participation in public tenders and lines of credit
With a simple and digital process, The Revenue seeks to encourage the financial sustainability of businesses and ensure that entrepreneurs take advantage of this opportunity to maintain their competitiveness in the market
