With the end of the year approaching, it is essential for entrepreneurs who intend to change their company's tax regime to be aware of the deadlines for joining the Simples Nacional in 2025. Filipe Bandeira, accountant and lawyer, partner at Fonteles & Associates, emphasizes the importance of complying with the deadlines established by tax legislation.
"As established in Resolution No. 140/2018 of the Simple National Management Committee, active companies opting for Actual or Presumed Profit that wish to choose the Simple National must make this choice in the month of January," explains Filipe Bandeira. Thus, the deadline for adhesion will be from January 1 to January 31, 2025, and the choice will take effect from the first day of the calendar year.
The lawyer emphasizes that, for companies starting their activities, the period to request adhesion to the Simples Nacional is different. "In the case of new companies, the deadline is 30 days from the last approval of the municipal or state registration, provided that 60 days have not passed since obtaining the CNPJ," explains Filipe Bandeira.
This change of regime can bring advantages to small and medium entrepreneurs, such as simplified taxes and reduced tax burden. However, the specialist warns that early analysis and proper planning are essential to ensure that the change is beneficial for the company.
