Federal Revenue has notified individual microentrepreneurs and small businesses that have debts with Simples Nacional
Summary
MEI and companies notified to pay debts to Simples Nacional, under penalty of exclusion in 2025
Micro individual entrepreneurs (MEIs) who have debts with Simples Nacional have been invited, starting from September, to pay off or negotiate their debts, under penalty of exclusion from this tax regime starting next year. The same goes for small businesses. According to Federal Revenue, 1,121,419 MEIs and 754,915 micro and small businesses were notified as having some type of default. The sum of debts reaches R$ 26.5 billion. However, contrary to what many people think, the deadline to settle debts with Simples Nacional, in the case of MEI, does not expire on October 31st.
“This deadline for regularizing pending matters is counted based on knowledge of the Simples Nacional (DTE-SN) electronic tax domicile exclusion deadline and does not necessarily last until October 31. Notification can take place within 45 days of the deadline being made available and the deadline for settling debts is 30 days from the date of notification. Therefore, the final date may vary for each taxpayer,” explains Kályta Caetano, head of accounting at MaisMei, which helps business management via an application.
Taxpayers who do not settle or negotiate their debts will be excluded from the scheme from 1 January 2025.
According to the Federal Revenue Agency, the debts of individual microentrepreneurs can be paid in cash or in installments, up to 60 installments (minimum amount of R$ 50.00), with the payment of interest and a fine. Payment in installments can be made on the Simples Nacional Portal or at the Virtual Revenue Service Center (e-CAC), using the Installment – Simples Nacional service. Access to the Simples Nacional Portal and e-CAC is done with a digital certificate or with a silver or gold level account on the Gov.br Portal. It is worth mentioning that the company or MEI who does not agree with the debt and wants to contest the Exclusion Period must address the appeal to the deputy judge of the Federal Revenue, filed on the internet, as indicated in agency website.
To check if there are debts in Simples Nacional, you can consult some means:
• National Simple Portal: access the official portal of Simples Nacionalwhere you can check pending debts in a simplified way. You must have a digital certificate or use the Simples Nacional access code to access the reserved area and check pending matters.
• Simple National Electronic Tax Domicile (DTE-SN): This system is used to receive notifications from the Federal Revenue Agency, including the Exclusion Terms by default. Debt notifications are sent electronically and taxpayers can see if there are any outstanding debts and what the conditions are for regularization.
• e-CAC: it’s a Federal Revenue Services Platform which allows you to consult tax debts, issue payment guides and make installment payments. To log in you must use a digital certificate or a Gov.br account, Silver or Gold level.
• MEI diagnosis: Another free tool that can be used is MEI diagnosislaunched by MaisMei. With this resource, the entrepreneur has access to all the real pending issues related to the CNPJ, if any. The company also provides legal and accounting consultants to answer questions from individual micro-entrepreneurs and assist in the regularization process.
Kályta Caetano cites the main consequences for individual microentrepreneurs who do not regularize, such as expenses and the loss of important benefits that they would not have if they were informal.
“With the exclusion of SIMEI, individual micro-entrepreneurs also lose the benefits of simplified taxation. In the deemed profit regime, for example, taxes are calculated based on the presumption of profit arising from gross receipts, which can lead to a higher tax burden, as well as increasing the complexity of tax obligations. When you move to the deemed profit regime or another regime, in addition to taxes, there may be fines and charges associated with delays and resolution of previous issues you had under the SIMEI regime,” he warns.
By leaving SIMEI, the entrepreneur will also have to fulfill further ancillary obligations, such as completing additional tax declarations (DCTF, EFD-Contribuições) and, possibly, hiring an accountant for the correct calculation of taxes. This implies higher accounting costs
Other important benefits afforded to active MEIs include maternity pay, incarceration pay, temporary disability pay (formerly known as sick pay), death pension and pension entitlement.
The MaisMei accounting specialist reminds us that the ideal is to always organize ourselves on a financial level to avoid default and, consequently, exclusion. However, when this is not possible, the individual microentrepreneur must take advantage of the new deadline so as not to miss the opportunity to secure benefits and formalities.
“Considering the differences in tax payments, accounting dependence, bureaucracy and process costs, such as issuing invoices, being MEI is much more advantageous. Therefore, it is important that notified micro-entrepreneurs regularize their situation to continue enjoying these benefits”, underlines Kályta Caetano.
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Source: Terra
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