Micro and small companies have until today to join Simples

Micro and small companies and individual micro-entrepreneurs (MEI) have until this Tuesday (31) to request inclusion or re-inclusion in the Simples Nacional – special taxation regime for small businesses.

Unlike in recent years, there will be no extension for the settlement of pending issues. The small business needs to settle or renegotiate its debts until today in order not to be excluded from the program.

Until last Friday (27), 348,077 micro and small companies had applied to join Simples Nacional. Of this total, 97,572 were approved, 233,530 depend on the settlement of pending issues with one or more federal entities (Union, States, Federal District or municipality) and 16,975 requests were canceled by the taxpayer. The final result will be announced in the second half of February.

Traditionally, those who have not paid their debts within 30 days of notification are withdrawn from Simples Nacional on January 1 of each year. The excluded companies, however, have until January 31 of each year to request the return to Simples Nacional, provided that they resolve the pending issues – registration or overdue debts.

Because of the Covid-19 pandemic, in 2021 and 2022, the government had extended the deadline for paying debts. The micro or small company adhered to Simples until January 31, date fixed by complementary law, but gained a few weeks or months to settle or renegotiate the debts. Last year, the deadline for settling outstanding debts had been extended to March 31. This year, the deadline moved back to January 31.

Renegotiation

Before renegotiating the debt through the Debt Payment Rescheduling Program within the scope of Simples Nacional, the company must check where the debts are located: at the Federal Revenue Service or at the Union Active Debt.

Those interested in settling pending issues can file an installment payment request, which must be done on the Simples Nacional Portal or on the RFB’s e-CAC Portal, in the “Installation – Simples Nacional” service.

The regularization process must be done through the Virtual Taxpayer Service Center of the Federal Revenue Service (e-CAC), requiring a digital certificate or access code. The debtor can pay in cash, write off part of the debt with tax credits (resources that the company is entitled to receive from the tax authorities) or pay the debts in up to five years with the payment of interest and fine.

If the debt is registered as an overdue debt, the settlement must be made on the Regularize-se Portal, of the Attorney General’s Office of the National Treasury (PGFN). Registration disputes can be resolved on the Redesim Portal.

How it works

Created in 2007, Simples Nacional is a special tax regime that combines the payment of six federal taxes, in addition to the Tax on Circulation of Goods and Services (ICMS), charged by states and the Federal District, and the Tax on Services (ISS). , collected by the municipalities.

Instead of paying a rate for each tax, the micro and small entrepreneur collects, in a single invoice, a percentage of the billing that is passed on to the three levels of government. Only companies that earn up to R$ 4.8 million per year can opt for the regime.