What is the Simples Nacional Installment?

The Simples Nacional installment is a legal solution created to help micro and small businesses regularize their tax debts with the Federal Revenue. It allows these companies to split the accumulated debts over time, reducing the financial impact of a full payment and preventing issues such as fines, high interest, and exclusion from the Simples Nacional regime.

Why is the installment important for businesses?

In the day-to-day operations of a micro or small business, it is common for delays in tax payments to occur due to financial unforeseen circumstances or management difficulties. These delays generate additional charges and can put the maintenance of the Simples Nacional regime at risk, which offers benefits such as the unification of taxes and reduction of the tax burden.

To avoid these problems, debt installment allows companies to settle their debts under more accessible conditions, keeping their operations in compliance with the Federal Revenue.

Who can join the Simples Nacional Installment?

The installment is available to all companies opting for the Simples Nacional that have outstanding debts with the Federal Revenue. This includes companies that have already been disqualified from the regime or have even ceased their activities, as long as the debts were generated while they were registered under the Simples.

Which debts can be divided?

The Simples Nacional debts collected by the Federal Revenue can be divided, but there are exceptions:

• Fines for non-compliance with accessory obligations;

• ICMS and ISS registered in state, district, or municipal active debt;

• Withheld taxes at the source or third-party taxes, not covered by Simples Nacional;

• Debts of Individual Microentrepreneurs (MEI), who have their own installment rules.

How does the Simples Nacional Installment work?

The installment model follows specific rules:

• Installment in up to 60 monthly payments;

• Minimum amount of each installment: R$ 300;

• The calculation of the number of installments is done automatically by the system, considering the total amount of debt and respecting the minimum limit per installment;

• The installments are corrected monthly by the Selic rate.

After joining the installment, the first installment needs to be settled for the company to be formally included in the program.

What if the debt is registered in Active Debt?

For debts registered in Active Debt, the installment must be requested from the National Treasury Attorney General's Office (PGFN). The conditions are similar to those applied by the Federal Revenue, but with the possibility of restructuring, requiring:

• Initial payment of 10% of the total debt for the first restructuring;

• Initial payment of 20% for subsequent restructurings.

What are the risks of non-compliance in the installment?

The installment can be canceled if:

• The first installment is not paid;

• Three installments, consecutive or not, are not paid;

• There is an outstanding balance after the last installment's due date.

Additionally, partial payments of the installments are also considered non-compliance.

Is installment always the best solution?

The installment can ease the company's cash flow and avoid legal complications, but it is not always the only solution. Before joining, it is important to analyze the financial situation of the company, assess future commitments, and seek professional guidance, such as that from an accountant, to decide the best strategy to regularize the debts.

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