A exclusion from Simples Nacional was once again in the spotlight in 2026 after the Federal Revenue Service intensified its inspections and notified more than 1 million companies with outstanding tax obligations, warning them of the risk of being removed from the regime.
This movement has triggered an important alert for micro-enterprises (ME), small businesses (EPP) and individual micro-entrepreneurs (MEI), who need to keep their obligations up to date in order to continue enjoying the benefits of the simplified regime.
In this complete article, you will understand how exclusion from Simples Nacional works, what the main reasons are, how to consult notifications, deadlines for regularization and what to do to avoid this problem.
What is exclusion from Simples Nacional and why does it happen?
A exclusion from Simples Nacional occurs when a company no longer meets the requirements to remain in this tax regime.
This can be done voluntarily or, more often, compulsorily when some kind of irregularity is identified.
Among the main reasons for exclusion are:
- Debts with the IRS or PGFN;
- Failure to submit mandatory declarations;
- Overbilling;
- Exercise of an activity that is not permitted;
- Registration irregularities.
In recent years, the Internal Revenue Service has been improving its data cross-checking systems, making it much easier to identify inconsistencies. As a result, companies that used to be able to remain in the regime even with minor pending issues are now being notified more frequently.
According to recent information released by the IRS, more than 1.1 million CNPJs have been notified of debts, amounting to approximately R$ 12.9 billion in debts. This volume shows the size of the risk and reinforces the importance of efficient tax management.
In addition, exclusion can have significant impacts, such as an increase in the tax burden and the loss of important benefits, which can jeopardize the financial health of the business.
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Simples taxes
How the IRS notification works
When a company has outstanding payments, the IRS sends a Term of Exclusion from Simples Nacional, This is accompanied by a detailed report of the irregularities identified.
This notification is not sent by letter. It is available at:
- Simples Nacional Electronic Tax Domicile (DTE-SN);
- IRS e-CAC Portal.
An extremely important point is to understand when the so-called “knowledge” of the notification occurs. This happens in two ways:
- On the date the taxpayer accesses the document;
- Or automatically after 45 days of availability, even if it hasn't been accessed.
In other words, ignoring the notification does not prevent the deadline from starting to run. On the contrary: it can aggravate the situation and reduce the time available for regularization.
This system reinforces the need for constant monitoring of the company's tax obligations.
Deadline to regularize and avoid exclusion from Simples Nacional
One of the most important points about exclusion from Simples Nacional is the deadline for settling outstanding debts.
Currently, the law allows a company to have up to 90 days to settle their debts after receiving notice of the exclusion order.
This deadline was recently extended (it used to be 30 days), which brought some relief to entrepreneurs. However, this doesn't mean that the situation should be put off until later.
During this period, the taxpayer can:
- Pay off debts in full;
- Pay off debts in installments;
- Regularize overdue declarations;
- Correct registration inconsistencies.
If all the pending issues are resolved within the deadline, the exclusion order automatically loses effect. In other words, the company remains in Simples Nacional without the need for new procedures.
On the other hand, if regularization does not take place, exclusion will generally take effect from January 1st of the following year.
This point is fundamental, because many companies only realize the problem when they are already outside the regime, which can have significant tax impacts.
What happens if the company is excluded from Simples Nacional?
If the company does not regularize its pending issues within the deadline, the exclusion from Simples Nacional will take effect and she will be automatically disqualified from the scheme.
This means that, from the following year, the company will be taxed under another regime, such as:
- Presumed Profit;
- Real Profit.
In practice, this can result in:
- Increased tax burden;
- Greater fiscal complexity;
- More ancillary obligations;
- Need for stricter accounting controls.
In addition, cash flow can be directly impacted, since taxes are no longer unified in a single form (DAS) and are now paid separately.
So it's not just a tax change, but a complete transformation of the business's tax structure.
How to avoid exclusion from Simples Nacional
Avoid exclusion from Simples Nacional requires organization, discipline and constant monitoring of the company's tax situation.
Here are some good practices:
- Keeping taxes up to date: Avoid accumulating debts, even small ones;
- Monitor notifications regularly: Access the DTE-SN frequently;
- Submit all accessory obligations: Such as DASN, DEFIS and declarations;
- Control billing: So as not to exceed the regime limit;
- Rely on specialized accounting support: Fundamental to prevent errors.
Companies that adopt structured financial and accounting management have a much lower risk of running into problems with the tax authorities.
What's more, with recent changes in legislation and increased scrutiny, the role of accounting has become even more strategic.
Conclusion: the importance of acting quickly when notified
A exclusion from Simples Nacional is a serious problem, but one that can be avoided or reversed when dealt with quickly and strategically.
The mass mailing of notices by the Internal Revenue Service shows that the agency is increasingly on the lookout for irregularities, and companies that neglect their tax obligations are more exposed than ever.
So if you have received a Term of Exclusion, the most important thing is to act immediately: analyze the pending issues, seek expert advice and regularize the situation within the deadline.
More than avoiding fines or tax problems, this guarantees the continuity of your business in a more advantageous tax regime.
Count on CLM Controller Accounting
If your company has been notified or is at risk of exclusion from Simples Nacional, don't wait for the situation to get worse.
A CLM Controller Accounting has extensive expertise in tax planning, tax regularization and strategic monitoring for companies that want to grow safely.
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