The federal government changed the rules for enrollment in Simples Nacional. Starting this year, the request to join the simplified tax regime will no longer be made in January, as was previously the case. Now, companies that are not listed as optants and wish to be taxed under Simples Nacional must make the request during the month of September. The deadline to request enrollment is already open and ends at the end of this month.
According to the Ministry of Finance, the change aims to organize the arrival of the modifications from the Consumption Tax Reform, which created two new taxes: IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services). The advance notice of the deadline allows companies to adapt in advance to the new system rules.
Simples Nacional is a regime that facilitates tax payments for companies with annual revenue of up to R$ 4.8 million. The system consolidates multiple taxes into a single payment, primarily benefiting small businesses. The change to the enrollment schedule did not impact the rules for the Microentrepreneur Individual (MEI).
