More than 1.8 million small businesses in default could be excluded from Simples Nacional

Of the total defaulters, 1,121,419 are MEIs and 754,915 are MEs or EPPs. But, according to the IRS, despite being identified as the majority of debtors, they are not the totality, as other company profiles also have debts with federal agencies.

How to regularize

To avoid exclusion from Simples Nacional in 2025, the taxpayer must regularize all debts, through payment in cash or in installments, within 30 days from the date of receipt of the Exclusion Term from the Simples Nacional regime and the respective Pending Reports. .

The documents were made available by the Revenue between September 30th and October 4th at Simples Nacional and MEI Electronic Tax Domicile (DTE-SN)accessible via Simples Nacional Portal. It is also possible to access via Portal e-CAC from the Federal Revenue Service, with the gov.br password, as long as you have a silver, gold or digital certificate level account.

Sebrae’s public policy analyst Edgard Fernandes recommends always keeping taxes up to date and monitoring the evolution of revenue in case the Simples Nacional limits are exceeded.

“Exclusion from Simples Nacional is a critical event that can impact the company’s entire operation. After exclusion, the company must opt ​​for another tax regime that has operational complexities and higher tax burdens than the one the company is already operating under. So, don’t leave it until the last minute. Contact your accountant or Sebrae for more information”, he advises.

Companies and MEIs that settle all pending issues within the deadline will not be removed from Simples Nacional and the Exclusion Term will be considered ineffective.

Simples Nacional is a taxation regime that unifies the payment of taxes owed by Micro and Small Businesses, such as the Tax on Circulation of Goods and Provision of Services (ICMS), the Tax on Services (ISS), in addition to other taxes state, municipal and employer contributions to Social Security.

Dispute

If the entrepreneur finds that the charge referred to in the Exclusion Term is incorrect, it is possible to dispute it with the Federal Revenue Judgment Delegate. To do this, you need to access the Digital Processes system in Portal e-CACclick on ‘Request service via digital process’, select the SIMPLES NACIONAL and MEI area and the service ‘Contest the official exclusion from Simples Nacional’.

For each challenge, a specific process must be opened. Details are available at Federal Revenue website.

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