Individual Microentrepreneurs (MEIs) and Micro and Small Enterprises (MPEs) have until January 31 to regularize their outstanding issues with the Federal Revenue Service and avoid exclusion from Simples Nacional. The special regime offers reduced tax burden and is one of the main tax payment modalities for small entrepreneurs in Brazil.
According to Fernando José, accounting leader at Agilize, “those who do not regularize by 31/01 can only return to MEI or Simples Nacional in January 2026. In addition, the other option for those who cannot regularize within the deadline is to resolve the issues, close the CNPJ, and open a new company under Simples Nacional”.
Consequences of exclusion from Simples Nacional
For MEIs, exclusion means no longer paying the fixed monthly amount and starting to collect taxes based on revenue, which can increase the tax burden to an average of between 13.33% and 16.33%. “In summary, the main disadvantage is the increase in the tax burden,” emphasizes Fernando José. In addition, the entrepreneur also faces more tax obligations and may have operational difficulties in everyday life.
For MPEs, the impact is equally significant. “When excluded, companies move to the normal regime, which implies paying more taxes compared to Simples Nacional. In addition, it also increases the number of obligations that need to be fulfilled with the tax authorities,” explains.
Option for those who miss the deadline
Entrepreneurs who cannot resolve the issues by the deadline have the option to close the CNPJ and open a new registration under Simples Nacional. “However, it is necessary to settle the debts before closing the CNPJ, as the debts can be linked to the entrepreneur’s CPF,” warns Fernando José.
Issuance of invoices during the exclusion period
Even companies that negotiate debts and regularize registration issues may face difficulties during the exclusion period. However, Fernando José clarifies that the issuance of invoices will not be interrupted: “The issuance of invoices continues normally. Ideally, it is to have an accounting partner for tax control during the exclusion period, as a very close work is necessary to avoid payment of unnecessary taxes”.
For those who want to identify the pending issues, it is necessary to access the Simples Nacional Portal and check the registration status in “Optante Consultation”, entering the CNPJ.
