MEI with debts can be excluded from Simples; see how to check the status

More than 1.8 million individual microentrepreneurs (MEIs), microenterprises (ME) and small businesses (EPP) across the country are at risk of exclusion from Simples Nacional due to default. Together, they owe R$26.7 million, according to the Federal Revenue.

Of the more than 1.8 million, 1,121,419 are MEIs, and another 754,915 are ME or EPP. They are identified as the largest debtors, according to the Revenue, and not all those who have debts with federal agencies.

If they do not settle accounts with the Tax Authorities before January 1, 2025, defaulters will be excluded from Simples. If it is MEI, it will automatically be excluded from the Simples Nacional do Microempreendedor Individual (Simei) also from the first day of next year.

Simples is a special unified regime for collecting taxes and contributions owed by MEIs and small companies. With it, companies are able to unify the payment of various taxes, including state taxes, such as the Tax on Circulation of Goods and Provision of Services (ICMS), and municipal taxes, including the Service Tax (ISS), and the employer’s contribution to Pension.

Between the 30th of September and the 4th of October, a notice was made available at the Electronic Tax Domicile of Simples Nacional and MEI (DTE-SN) that the company may be excluded and what its pending issues are with the Federal Revenue or the Attorney’s Office -General of the National Treasury.

After checking whether there is a notification, the entrepreneur must access the Simples portal or the Federal Revenue e-CAC portal. In both cases, access must be via gov.br access, silver or gold level account, or digital certificate.

Disputes

If the company or MEI finds that the charge is incorrect, they can dispute it. To do this, you must submit the complaint to the Federal Revenue Judgment Delegate in your region. To locate contacts for your State, consult the Judgment Offices website.

The protocol must be done via the internet, according to the Revenue. Those who settle all their outstanding issues within the deadline will remain under the Simples regime.

Register

Around 20 million companies that missed the deadline for voluntary registration in the Electronic Judicial Domicile are now being registered compulsorily. The deadline for individual microentrepreneurs (MEI), microenterprises and small businesses expired on September 30th.

The Electronic Judicial Domicile is a free digital platform that speeds up the monitoring of summonses and communications from all Brazilian courts, replacing physical letters and court officials with an online system.

According to the National Council of Justice (CNJ), 271,585 companies in these categories registered. Although the deadline has ended, the system remains open for anyone who wants to register, if the CNPJ is not already entered compulsorily.

Compulsory insertion uses data from companies’ available registrations, even if they are out of date. To find out whether the company has already been compulsorily entered into the system, the entrepreneur must access the Electronic Judicial Domicile Monitoring Panel.