Overview
- Until January 30, MEIs, micro and small firms can enter PGFN’s extended tax debt renegotiation under Edital 11/2025, which offers discounts of up to 100% on interest, fines and legal charges plus longer installment plans.
- By January 31, excluded MEIs must regularize pending issues and request return to Simples/SIMEI or remain outside the regime for all of 2026, with a new attempt only in 2027.
- The reenrollment path is sequential: check CNPJ status on the Simples portal, resolve pendings in e-CAC via Gov.br by paying in full or parceling, request Simples option, await approval, then submit the SIMEI reenquadramento.
- Authorities urge daily monitoring of the Simples portal, e-CAC and related channels during review because new pendings can appear and must be addressed within the short window.
- Losing SIMEI can block invoice issuance, restrict credit and affect social security coverage, and nearly 3 million of Brazil’s more than 16 million MEIs are currently in the Union’s active debt registry.