What is the Rescheduling of the Simples Nacional?

The rescheduling of the Simples Nacional is an opportunity offered by the Federal Revenue for companies facing difficulties in keeping their tax obligations up to date. Implemented since 2020 with Normative Instruction RFB No. 1,981, this program allows for the regularization of overdue debts in a simplified manner, avoiding issues such as exclusion from the tax regime and fiscal blockages.

The rescheduling is the possibility to renegotiate previous debts that have already been divided, but which the company could not pay in full. Unlike traditional installment payments, it has no limit on requests per year.

How Does the Rescheduling Work?

1. Number of Installments: From 2 to 60 times, with minimum installments of R$ 300.00.

2. Mandatory Down Payment: Initial payment of 10% of the consolidated debt amount, or 20% if there have been previous reschedulings.

3. Request: The process is carried out online, through e-CAC or the Simples Nacional Portal, where the system itself calculates the installments.

4. Effectuation: The rescheduling is only confirmed after the payment of the first installment (DAS).

Who Can Reschedule?

• Companies that have had previous reschedulings under the Simples Nacional and were unable to pay them off.

• Debts incurred while the company was under the Simples Nacional regime, even if it is currently in another tax regime.

• Individual Microentrepreneurs (MEIs) can also join, as long as they follow the specific rules for rescheduling.

Situations Where Rescheduling Does Not Apply

• Fines for non-compliance with accessory obligations;

• Social Security contributions in certain specific cases;

• Debts transferred to active debt;

• Taxes not covered by the Simples Nacional;

• Debts of MEIs outside specific conditions.

Step by Step to Request Rescheduling

1. Access the Portal: Log in to the Simples Nacional or e-CAC.

2. Choose the Debts: Select the amounts you wish to include in the rescheduling.

3. Simulate the Installment: Check the installment amounts and the conditions offered.

4. Confirm the Adherence: Accept the conditions and generate the DAS for the first installment.

5. Track the Payments: Make sure to pay the installments on time to keep the rescheduling active.

Common Questions About Rescheduling

• Can I make more than one rescheduling? Yes, there is no annual limit for requests.

• Is there an interest charge? Yes, the Federal Revenue applies interest and fines automatically.

• Is it possible to advance installments? Yes, just issue the DAS for the desired month and make the payment.

Conclusion

The rescheduling of the Simples Nacional is a valuable tool for companies that need to bring their tax obligations up to date without compromising cash flow. Organizing finances, paying installments on time, and maintaining effective control of taxes are essential measures to ensure the sustainability and growth of the business.