Simples Nacional: deadline for debt settlement extended until January 31st

Entrepreneurs will have extra time to settle active debts in Simples Nacional, the deadline for which has been extended until January 31st. Microentrepreneurs, microenterprises and small businesses that adhere to the notice PGDAU nº 7 of the Attorney General’s Office of the National Treasury (PGFN) can have several benefits, such as a significant reduction in the total value of the debt – reaching up to 100% of interest, fines and legal charges – and, also, flexibility to divide the payment into up to 133 installments. The previous date for joining the regularization process was November 29th.

Benefits vary depending on the taxpayer and debt profile. There are two types of transaction: one based on payment capacity and another for smaller debts. In both situations, there are special conditions and longer deadlines.

The deputy director of the OAB/GO Tax Law Commission, Guilherme Di Ferreira, highlights the importance of adhering to the notice in company operations.

“After joining, the businessman who is up to date with payments will have a debt clearance certificate and will then be able to take advantage of and request credits in the market and return to carrying out their commercial operations normally”, he emphasizes.

The PGFN analyzes the degree of recoverability of the debt to grant benefits. “Each notice has its own criteria, but in general terms the criteria used by the PGFN to enable discounts on fines, interest, installments and facilitated entry are the classification of the debt and the taxpayer’s ability to pay. These are the main criteria used in the notices for the benefits that will be available to taxpayers”, highlights Guilherme Di Ferreira.

Simples Nacional is a unified taxation regime and Individual microentrepreneurs (MEIs), microenterprises (MEs) and small businesses (EPPs) with annual revenues of up to R$4.8 million can opt for it.

Planning for companies

From January 1, 2025, more than 1.8 million MEIs, ME and EPP can be excluded from Simples Nacional due to default. In total, the debt of these projects reaches R$26.7 billion to the Federal Revenue Service and the Attorney General’s Office of the National Treasury.

Among defaulters, 1,121,419 are MEIs and 754,915 are MEs or EPPs. According to the Federal Revenue Service, despite being seen as the majority of debtors, this group is not the entire group, as other company profiles also have debts with federal agencies.

Guilherme Di Ferreira considers the importance of businesspeople making plans to adhere to notices such as PGDAU nº 7 and avoid financial risks.
“The company then has to carry out a study and analysis together with its accountant and also a tax planner, a tax lawyer, so that it knows whether it has the real capacity to bear that monthly cost, cover the down payment and pay the monthly payments. ”, he points out.

According to Guilherme, prioritizing debts that could impact the company’s performance is also essential, so as not to make its operation unfeasible. “Also prioritize debts that impact the company’s operations, as once the debt that has a direct impact on the company’s day-to-day operations is paid in installments, then it will be possible for CND to be carried out at that moment, in that situation, and the company then it will be able to continue operating and its operation will not be unviable. And it will continue to function, yield and be able to pay this debt”, explains the specialist.

Another opportunity

There is also another open notice, the PGDAU n. 6/2024which covers Simples Nacional debts and other tax and non-tax natures, except debts from the Severance Indemnity Fund (FGTS). Membership also runs until January 31, 2025, at 7pm.

Until the closing of this report, the Attorney General’s Office of the National Treasury had not yet reported the numbers of adherence to PGDAU notices no. 6/2024 and PGDAU nº 7.