Micro and small companies can join Simples Nacional until Wednesday

Term

Of the 739,679 option processes initiated, 258,620 were attended to

Micro and small companies across the country have until this Wednesday (31) to opt for Simples Nacional, the Special Unified Tax and Contribution Collection Regime. To participate, the enterprise must comply with the obligations set out in law, such as being up to date with program payments and having complied with labor and social security standards.

According to the Federal Revenue Service, as of Wednesday (24), of the 739,679 option processes initiated, 258,620 had been attended to. The other 481,059 remained pending due to irregularities with the Union, states, Federal District or municipality.

The guidance in these cases is for the taxpayer to inform themselves through the system itself, on the Simples Nacional Portal, through the option “Monitoring the Formalization of the Option for Simples Nacional”. From here you can access the Pending Report, which brings together observations and instructions to resolve irregularities and join the program.

The regulatory deadline applies to companies that are already in operation and, after confirming the option for Simples Nacional, it has retroactive effect to January 1, 2024. For new companies, it is possible to join Simples Nacional within 30 days after registration municipal or state, with a maximum limit of 60 days of opening the CNPJ, a date considered for retroactive effect.

MEI

In addition to opting for Simples Nacional, Individual Microentrepreneurs (MEI) who want to join the regime also need to request inclusion in the payment system in fixed monthly amounts, Simei. The deadline is the same as that for joining the program and it is also necessary to be up to date with legal obligations.

Special diet

To opt for Simples Nacional, the micro or small company must earn a limit of R$4.8 million per year. For MEI, the annual revenue limit is R$81 thousand.

The option for the special regime allows the taxpayer to collect in the same tab, at a single rate, federal taxes together with the Tax on Circulation of Goods and Services (ICMS), collected by states and the Federal District, and the Tax on Services (ISS ), collected by the municipality.

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