Portuguese 
English 
Spanish 
5 min of reading 
0 comments 
Fiscal Pressure Increases on Microentrepreneurs with Overdue Payments and Puts Thousands of CNPJs at Risk of Exclusion from the Simplified Regime Starting in 2026, According to Recent Alerts from the Federal Revenue Service.
The Federal Revenue Service has begun sending notifications to taxpayers with overdue payments and reported that more than 340,000 people received the notice, in a move to reduce delinquency and avoid the cancellation of agreements.
According to the Federal Revenue itself, about 250,000 of those notified accumulated more than six overdue installments, a condition that, according to the rules mentioned by the agency, may classify the taxpayer for exclusion from the payment plan.
In the case of individual microentrepreneurs, the risk is double.
-
IPTU exemption for seniors in 2026: see how to secure the benefit.
-
The institute that trained the greatest aerospace engineers in Brazil has just opened its first campus outside São Paulo after 75 years: ITA Ceará will have R$ 445 million, new courses in energy and systems, and classes are expected to start in 2027.
-
Luciano Hang, owner of Havan, goes to Juiz de Fora after the tragedy in February, brings R$ 1 million, hands out R$ 2,000 cards, and donates up to R$ 15,000 to victims in the region.
-
The Brazilian passport allows legal residence in dozens of countries without the need for a prior visa, and most Brazilians are unaware that they can apply for residency directly upon arriving in nations in South America, Africa, and even Europe.
In addition to seeing the debt grow with charges, the MEI may lose its classification in the Simei, the Simplified National System aimed at this category, and start the year 2026 outside the simplified regime if they do not regularize their situation within the timeframe specified in the notifications.
Regularization Deadline and Risk of MEI Exclusion in 2026
After receiving the notification, the microentrepreneur has 90 days to settle debts or renegotiate before disqualification occurs.
The guidance, reiterated by experts who follow the topic, is to treat the notification as a notice with practical effects.
If the deadline expires without regularization, exclusion from the Simplified National System will take effect starting January 1, 2026.
This type of change alters the business routine.
The MEI will no longer enjoy the simplified rules of the regime and may need to reorganize to continue operating regularly, with other obligations and costs that did not exist under the original classification.
Cancellation of the Payment Plan and Impacts on Daily Business Operations
The cancellation of the payment plan does not, by itself, end the debt collection.
On the contrary, the Federal Revenue points out that immediate regularization tends to avoid new charges and legal increases, which raise the final debt amount.
Still, the termination of the agreement is often the trigger for the worst consequence for the microentrepreneur.
Losing MEI classification means facing more difficulties in maintaining formalization under the same terms.
Accountant Kályta Caetano, presented as an MEI expert from MaisMei in reports on the subject, states that keeping the situation up to date preserves the operation of the business.
“Keeping the MEI in order is what ensures that the entrepreneur can work with peace of mind, issue invoices, access credit, and maintain their active INSS rights.”
In addition to the tax aspects, everyday issues come into play.
The issuance of invoices, relationships with clients requiring formal documentation, and the search for credit with financial institutions usually depend on the maintenance of registration and tax regularity.
Number of Overdue Installments and Official Payment Plan Rules
The reference to “more than six overdue installments” appears in the Federal Revenue’s communication regarding the sending of notices to taxpayers with payment plans at risk of cancellation.
Similarly, reports about the impact on MEIs echoed the message that exceeding this threshold would put the agreement at risk of exclusion.
On the other hand, the MEI Debt Payment Manual, available on the Simplified National Portal, describes an objective condition for the cancellation of the payment plan.
According to the document, the agreement “will be rescinded” when there is a failure to pay three installments, consecutive or not, or if there is still an outstanding balance after the last installment’s due date.
This point is relevant because it indicates that cancellation conditions may vary depending on the type and rules applicable to the payment plan.
The scenario reinforces the importance for the taxpayer to check their situation in the official system and not to rely solely on generic interpretations.
How the MEI Payment Plan Works and Recent Changes
The payment plan is an alternative for the microentrepreneur to regularize debts accrued in Simei, such as monthly DAS payments.
In 2025, the Federal Revenue announced adjustments to give more autonomy to the taxpayer when defining the plan, provided that limits are respected.
Among these is a cap of 60 installments and a minimum installment of R$ 50 for the MEI.
In practice, this allows choosing a number of installments more compatible with the budget.
Still, flexibility does not eliminate the risk of cancellation.
Once formalized, the payment plan requires constant monitoring, so that new issues do not accumulate and installments are paid on time.
Where to Check Debts and Renegotiate Online
The verification can be done through official channels.
The Federal Revenue advises taxpayers to check their situation and request a new negotiation through the Federal Revenue Service Services Portal or the Simplified National Portal.
On these platforms, it is possible to identify pending items, generate payment guides, and track the agreement’s progress.
Using official systems also helps avoid common mistakes.
These include believing that everything is in installments when there are still debts outside the agreement or assuming that the payment plan was accepted without confirmation of payment of the first installment by the due date.
Fiscal Organization and Prevention of New Delays
Many of the problems begin when the microentrepreneur pays off an old debt but is unable to keep up with the monthly DAS payment.
The debt starts to grow again, and the payment plan loses its purpose of organizing the fiscal situation.
Therefore, experts often reinforce that regularization involves both the past and the present simultaneously.
For Kályta Caetano, fiscal disorganization usually generates effects broader than the initial debt amount.
“When the MEI gets organized, they protect their own business, avoid headaches with the government, and maintain the freedom to grow without surprises.”
The increase in notifications and the timeline leading to 2026 place a practical issue at the center of the routine for those who work independently.
-
-
-
-
9 pessoas reagiram a isso.