Brazil's Federal Revenue Service has notified individual micro-entrepreneurs and small businesses with outstanding tax debts that they risk exclusion from the Simples Nacional regime.
Brazil’s tax authority, the Federal Revenue Service (RFB), has announced on 26 March 2026 that individual micro-entrepreneurs (MEI), micro-enterprises (ME), and small businesses (EPP) may face potential removal from the Simples Nacional tax regime due to outstanding debts.
Between 20 March and 23 March, exclusion notices and pending issues reports were released through the Electronic Tax Domicile of Simples Nacional and MEI (DTE-SN) for businesses owing money to the Federal Revenue Service or the Attorney General’s Office of the National Treasury.
Business owners can view these documents via the Simples Nacional Portal through DTE-SN, or the e-CAC Portal on the Federal Revenue Service website using Gov.BR credentials (silver or gold level) or a digital certificate.
Recent legislative changes have shifted the Simples Nacional enrollment period from January to September. Under Complementary Law No. 214 (16 January 2025), existing businesses can now request enrollment in September, taking effect from 1 January the following year. However, MEI enrollment remains unchanged, continuing in January.
Complementary Law No. 216 (28 July 2025) extended the debt settlement period from 30 to 90 days following notification. Businesses must clear all outstanding debts through full payment or instalment plans by the deadline to avoid exclusion from Simples Nacional effective 1 January 2027.
Notification becomes official upon first access within 45 days of the notice being available, or automatically after 45 days if not accessed earlier.
Businesses that fully settle their debts within the 90-day window will remain in the Simples Nacional regime without further action required. Those wishing to contest the exclusion notice have 20 business days from notification to submit their objection to the Tax Appeals Delegate via the Federal Revenue Service website.
