The Federal Revenue estimates that more than 1.1 million MEIs are in this situation, totaling a debt of R$26.5 billion among small and micro companies.
How to settle MEI debts
To avoid exclusion from Simples Nacional, MEIs can settle their debts in a practical and chinese overseas australia database accessible way. Debts can be settled in two ways:
Payment in full – for those who wish to pay the full amount.
Payment in up to 60 installments – with a minimum amount of R$50.00 per installment. This option involves interest and fines and is ideal for entrepreneurs who prefer to spread out the payment over time.
The regularization process can be done directly through the Simples Nacional Portal or through e-CAC (Federal Revenue Virtual Service Center) . To access these platforms, the MEI must use a digital certificate or an account on the Gov.br Portal with silver or gold security level.
If the MEI does not carry out regularization, it will be automatically excluded from Simples Nacional in January 2025. Exclusion implies several negative consequences for the business, such as:
Loss of tax benefits under Simples Nacional, which will significantly increase the entrepreneur's tax burden.
Restricted access to credit lines and difficulties in obtaining financing, as financial institutions usually check tax compliance before granting credit.
Possible registration in the Federal Government's Active Debt , which may generate judicial blockages and the collection of additional charges.
How to check pending debts
MEIs can check whether they have outstanding debts in several ways. The main channels for checking debts are:
Portal do Simples Nacional : allows you to check your debts in a simple and practical way, accessible with a digital certificate or access code.
Electronic Tax Domicile of Simples Nacional (DTE-SN) : used to receive notifications from the Federal Revenue, including notices of Exclusion Terms due to default.
e-CAC : allows you to check debts, issue payment guides and make installment payments, using a digital certificate or a silver or gold Gov.br account.
In addition, MaisMei's MEI Diagnosis is a free tool that allows microentrepreneurs to check all tax liabilities linked to their CNPJ. This platform also offers legal and accounting support to assist MEIs in the regularization process.
How a debt dispute can be carried out
If the MEI does not agree with the debt reported by the Federal Revenue Service, he/she has the right to contest the Exclusion Term. The contestation must be sent to the Federal Revenue Service's Judgment Delegate through the Revenue Service's website. This process allows the entrepreneur to present evidence or justifications to avoid exclusion from the tax regime.