With the end of the year approaching, it is essential that entrepreneurs who intend to change the tax regime of their companies pay attention to the deadlines for opting for Simples Nacional in 2025. Filipe Bandeira, an accountant and lawyer, partner at Fonteles & Associados, emphasizes the importance of complying with the dates established by tax legislation.
“As established in Resolution No. 140/2018 of the Management Committee of Simples Nacional, companies in operation, opting for Actual Profit or Presumed Profit, that wish to opt for Simples Nacional, must make this choice in the month of January,” explains Filipe Bandeira. Therefore, the deadline for opting will be from January 1 to 31, 2025, and the choice will take effect from the first day of the calendar year.
The lawyer points out that for companies starting their activities, the period to request inclusion in Simples Nacional is different. “In the case of new companies, the deadline is 30 days from the last municipal or state registration approval, provided that 60 days have not elapsed since obtaining the CNPJ,” clarifies Filipe Bandeira.
This change of regime can bring advantages for small and medium entrepreneurs, such as tax simplification and reduction of the tax burden. However, the specialist warns that early analysis and proper planning are essential to ensure that the change is beneficial for the company.
