Simples Nacional: deadline for joining the program ends this Tuesday (31)

Simples Nacional: deadline for joining the program ends this Tuesday (31)

This Tuesday (31), the deadline for applying to join Simples Nacional — a special unified tax and contribution collection regime due by Micro and Small Businesses — for the year 2023 ends. February 15th, and those who miss the deadline will only be able to join the program in January 2024.

  • MEI 2023: see 6 changes this year
  • MEI can now issue electronic invoice (NFS-e) in the national standard

In the case of individual microentrepreneurs (MEI), the regime is the same, but it is called SIMEI. In a single monthly fee, the program includes up to eight taxes, including: Corporate Income Tax (IRPJ); Social Consolidation on Net Income (CSLL); PIS/Pasep; Tax on Industrialized Products (IPI); Tax on the Circulation of Goods and Services (ICMS); between others. Taxes are collected through the Simple Collection Document (DAS), issued by the Federal Revenue Service.

2023 Simple Nacional Calendar

January 31 — Membership Deadline

Entrepreneurs and entrepreneurs who wish to join Simples Nacional must apply by January 31st. Micro and small companies that were excluded from the regime due to default can also be reinserted by applying today. Those who miss the deadline will only be able to apply again in 2024.

March 31 — Deadline for submission of Defis

Micro and small companies that use Simples Nacional have until March 31 to deliver the Declaration of Socioeconomic and Tax Information (Defis). Individual microentrepreneurs (MEIs) are exempt.

May 31 — Deadline for DASN-SIMEI

MEIs that are registered with SIMEI must complete the Simplified Annual Declaration for the Individual Microentrepreneur (DASN-SIMEI) regarding the 2022 billing by May 31 — even if the company has not registered revenue throughout the year.

The declaration can be made through the Simples Nacional website or through the Sebrae service, whether virtual or in person. Anyone who does not respect the deadline is blocked from paying the DAS and is prevented from enrolling in Simples Nacional the following year.

20th of each month — Expiration of the monthly fee (DAS)

Individual micro-entrepreneurs must pay the monthly fee by the 20th of each month or the next business day.

How to join the Simples Nacional?

Businesses wishing to join Simples Nacional must have a CNPJ registered with the Federal Revenue and comply with the norms of the National Statute of Micro and Small Businesses. With that in mind, just follow the steps below:

  • At the Simples Nacional Portal, access with your digital certificate or access code;
  • On the Simples – Services tab, select “Option” and then “Request for Option by Simples Nacional”;

After the request, the system will automatically check the status of the company’s registration. In order for the application to be accepted, the business must have no pending registration, tax, or debts with the Federal Revenue Service or with any tax agency (Union, States, Federal District and Municipalities).

When is Simples Nacional excluded?

Companies that are already in the regime can be excluded in two cases: if it is found that during the calendar year, the expenses paid exceed the margin of 20% of the value of revenues in the same period.

Or if it is proven that the amount invested in the purchase of goods for commercialization or industrialization is greater than 80%, compared to the revenue for the same period. Both cases are not valid for the company’s first year of activity.

How to negotiate debts?

Interested parties should access the Regularize portal of the Attorney General’s Office of the National Treasury (PGFN), register their CNPJ on the website and click on “Negociar Dívida/Negotiation System”.

After regularizing your situation, it is possible to obtain the Debt Negative Certificate (CND) or the Positive Certificate with Negative Effect (CP-EN) – preventing charges from being made by administrative act or by court order.