The new feature aims to simplify compliance and facilitate debt regularisation for Simplified National Tax System taxpayers.
Brazil’s Federal Revenue Service (RFB) announced on 26 November 2025 that it expanded the functionalities available to taxpayers under the Simplified National Tax System (Simples Nacional) by allowing taxpayers to prepay instalments across all payment modalities, including the Simples Nacional Debt Payment Rescheduling Program (RELP-SN).
With this update, it is now possible to prepay instalments for ordinary, special, PERT-SN, and RELP-SN payment plans, offering greater flexibility for taxpayers who wish to adjust their payments based on their financial availability
The feature is available on the Simplified National Tax System portal and can also be accessed through the Virtual Service Centre (e-CAC). The service, located in the “Instalment Issuance” menu, allows taxpayers to choose how many instalments they wish to prepay and even pay off the entire instalment plan.
To use the advance payment option, it is necessary that:
- The instalment for the current month has not yet been paid.
- There are no overdue instalments.The generated Simplified National Tax System Collection Document (DAS) will include the instalment for the current month plus any prepaid instalments. The prepayment option enables taxpayers to pay off instalments sooner, lower interest expenses, and better manage their cash flow.
The Federal Revenue Service emphasises that prepayment does not exempt the taxpayer from paying the instalment due the following month, except when the taxpayer chooses to pay off the entire instalment plan. This feature is an additional measure to streamline compliance, foster tax adherence, and support debt regularisation under the simplified tax regime.
