In Brazil, registration as a micro-individual entrepreneur (MEI) guarantees certain benefits, such as coverage by the National Social Security Institute (INSS) and simplified payment of tax duties. However, certain irregularities, such as failure to pay the DAS (Simples Nacional Collection Document) regularly, may result in exclusion from Simples Nacional registration.
How do I request a reformulation?
If the MEI is excluded, the small business owner has the possibility to request reclassification and return to the register. To do this, it is necessary to clear up the outstanding issues that led to the exclusion. The process can be done through the MEI portal, where the small business owner must inform the company's CNPJ to check the current status and check pending issues and available payment options. In some cases, it is possible to repay existing debts in installments.
Check out the step-by-step guide to signing up for Simples Nacional below:
- Access the Simples Nacional website by clicking here.
- In the table, choose Access via access code or digital certificate.
- If you do not have the access code, need to change it or have forgotten it, enter the Simples Nacional portal, menu “Simples – Serviços” then “All Services”, click on the phrase “Click here” and inform the CNPJ number, your CPF number With the person in charge of the company, enter the characters in the image and then “Verify”.
- Enter the delivery receipt number of at least one personal income tax return (DIRPF) within the last two years for the person responsible for the company.
- If the person responsible for the corporation has not held any declaration in the last two years, the application asks for the voter registration number and date of birth of the person responsible.
- In the case of foreigners or persons exempt from electoral registration, taxpayers may submit a DIRPF to obtain a receipt number – if the taxpayer is not required to submit a DIRPF, no penalty will be charged for late submission of a return (MAED).
- Another option is for company officers to obtain a company digital certificate (eCNPJ) or use their own digital certificate (e-CPF).
- The company can also issue an RFB to the person holding a digital certificate, so that he can carry out the services available on the Simples Portal on behalf of the company.
What are the deadlines?
The deadline to request reclassification in 2023 will be January 31. After completing the renegotiation of outstanding issues and paying the first installment of the agreement, the entrepreneur can request reactivation of the registration. The application must be submitted through the Entrepreneur Portal, together with the MEI Joint Opening Application. After settling the outstanding issues, the small business owner will be free to implement the procedure.
Can MEI object to exclusion from Simples Nacional?
If you do not want to start a new inclusion in Simples Nacional, the MEI can appeal the exclusion requirement from the previous year. See step by step below:
- Access to the CAC portal;
- Click on “Legislation and Procedures” > “Digital Operations” > “Request Service via Digital Operations”
- Select the focus area “Simples Nacional and MEI” and the service “Simples Nacional Official Elimination Contest”;
SMEs with unregulated debt are excluded from Simples Nacional in 2023
About 400,000 micro-individual entrepreneurs (MEIs) whose debts had not been settled with federal revenues were excluded from Simples Nacional at the beginning of 2023. However, the bad news comes with a glimmer of hope: by the end of January, those who were excluded and may The person who makes the settlement may request his reclassification into the tax system. According to the Federal Revenue Service, the total debt of these SMEs is approximately R$2.25 billion. It is important to remember that this regulation is necessary so that the MEI can request a new listing in Simples Nacional, carrying out the process as if it were registering for the first time.
Rules and procedures for reclassification to Simples Nacional
Among the conditions for requesting reclassification to Simples Nacional, the MEI must ensure that it has no outstanding debts with the Federal Revenue Service. If there is any outstanding issue, it must be resolved before requesting re-entry. To proceed with the reformulation, it is necessary to carry out the process on the Simples Nacional portal and follow the available instructions, paying attention to the requirements and deadlines set. After settling the debts and requesting reclassification, MEI returns to being part of Simples Nacional, respecting the rules and benefits of this system. When MEIs are excluded from Simples Nacional, they can also choose to object to the exclusion. To do this, it is necessary to open a case with the Federal Revenue Service, submitting the necessary documents justifying the dispute.
Impact of unpaid debts on MEI
The reality of small investment institutions with outstanding debt reflects a recurring problem among Brazilian small business owners: the difficulty of updating tax liabilities. This situation could lead to MEI being excluded from Simples Nacional, putting its benefits and facilities at risk. Therefore, it is important that the MEI understands the importance of updating its tax obligations and seeks guidance to implement effective financial planning, allowing the payment of taxes and maintenance in Simples Nacional.
As an MEI, it is important to keep your tax obligations up to date. Outstanding debts can result in the loss of important benefits for small entrepreneurs, such as exclusion from Simples Nacional. In the case of pending cases, settlement by the end of January makes it possible to request reintegration into the system, enabling the entrepreneur to reorganize and move forward. However, if it is impossible to settle the situation, MEI can still object to the exclusion by opening a case with the Federal Revenue Service. In all cases, it is recommended to seek guidance from an accountant or financial advisor to better understand the scenario and determine the best strategy.
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