Simples Nacional: deadline for debt settlement ends on 11/29

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. The notice is specifically aimed at this audience and, among the main benefits, are the significant reduction in the total value of the debt, reaching up to 100% of interest, fines and legal charges, and also the flexibility to divide the payment into up to 133 installments.

There are two types of transaction: one based on payment capacity and another for smaller debts. In both cases, there are special conditions and longer deadlines.

The deputy director of the OAB/GO Tax Law Commission, Guilherme Di Ferreira, highlights the role of adhering to the notice in company operations. “After joining, the entrepreneur 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 will be able to return to carrying out their commercial operations normally”, he states.

To grant benefits, PGFN analyzes the degree of recoverability of the debt. “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”, points out Guilherme Di Ferreira.

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Importance of planning

From January 1, 2025, more than 1.8 million MEIs, ME and EPP can be excluded from Simples Nacional due to default. The total 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. However, 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.

Specialist Guilherme Di Ferreira highlights the importance of businesspeople planning to adhere to notices such as PGDAU nº 7 to 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 to avoid making its operation unviable.

“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.

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), whose membership runs until January 31, 2025, at 7 pm.