Individual Microentrepreneurs (MEIs) and Micro and Small Enterprises (MPEs) have until January 31st to regularize their pending issues with the Federal Revenue Service and avoid exclusion from the Simples Nacional. The special regime offers a reduced tax burden and is one of the main methods of tax payment for small entrepreneurs in Brazil.
According to Fernando José, accounting leader at Agilize, “those who do not regularize by 01/31 will only be able to return to both MEI and Simples Nacional in January 2026. In addition, the other option for those who are unable to regularize within the deadline is to resolve the pending issues, cancel the CNPJ and open a new company in Simples Nacional”.
Consequences of exclusion from Simples Nacional
For MEIs, exclusion means stopping paying the fixed monthly amount and starting to pay taxes based on revenue, which can increase the tax burden to an average between 13.33% and 16.33%. "In summary, the main disadvantage is the increase in the tax burden," emphasizes Fernando José. Additionally, the entrepreneur also faces more tax obligations and may have difficulties in daily operations.
For SMEs, the impact is equally significant. "Upon being excluded, companies switch to the normal regime, which involves paying more taxes compared to the Simples Nacional. Additionally, the number of obligations that need to be fulfilled with the tax authorities also increases," he explains.
Option for those who miss the deadline
Entrepreneurs who do not resolve their pending issues by the deadline have the option to cancel their CNPJ and open a new registration in the Simples Nacional. "However, it is necessary to regularize the debts before deregistering the CNPJ, as the debts may be linked to the entrepreneur's CPF," warns Fernando José.
Issuing 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. It is ideal to have a partner accounting firm to control taxation during the exclusion period, as very close work is necessary to avoid unnecessary tax payments."
For those who want to identify pending issues, it is necessary to access theSimple National Portaland check the registration status in "Optants Consultation" by entering the CNPJ.
