{"id":32858,"date":"2026-04-06T09:01:00","date_gmt":"2026-04-06T12:01:00","guid":{"rendered":"https:\/\/feninjer.com.br\/?p=32858"},"modified":"2026-04-24T18:02:58","modified_gmt":"2026-04-24T21:02:58","slug":"receita-federal-emite-termo-de-exclusao-para-devedores-do-simples-nacional-incluindo-mei","status":"publish","type":"post","link":"https:\/\/feninjer.com.br\/?p=32858","title":{"rendered":"Receita Federal emite Termo de Exclus\u00e3o para devedores do Simples Nacional, incluindo MEI"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\"><em>Termos de Exclus\u00e3o j\u00e1 est\u00e3o dispon\u00edveis no DTE-SN para MEI, ME e EPP com d\u00e9bitos na RFB ou PGFN<\/em><\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"620\" src=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2026\/04\/Imagem-Destacada-Portal-Feninjer-_48_.avif\" alt=\"\" class=\"wp-image-32859\" srcset=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2026\/04\/Imagem-Destacada-Portal-Feninjer-_48_.avif 827w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2026\/04\/Imagem-Destacada-Portal-Feninjer-_48_-360x270.avif 360w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2026\/04\/Imagem-Destacada-Portal-Feninjer-_48_-768x576.avif 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><figcaption class=\"wp-element-caption\">Foto: Receita Federal<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Os microempreendedores individuais (MEI), as microempresas (ME) e as empresas de pequeno porte (EPP), devem ficar atentos para n\u00e3o serem exclu\u00eddos de of\u00edcio do&nbsp;Simples&nbsp;Nacional, por motivo de inadimpl\u00eancia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De 20 a 23 de mar\u00e7o, foram disponibilizados&nbsp;no Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico do&nbsp;Simples&nbsp;Nacional&nbsp;e&nbsp;MEI&nbsp;(DTE-SN) os Termos de Exclus\u00e3o do&nbsp;regime&nbsp;Simples&nbsp;Nacional&nbsp;e os respectivos Relat\u00f3rios de Pend\u00eancias dos contribuintes que possuem d\u00e9bitos com a Receita Federal e\/ou com a Procuradoria-Geral da Fazenda&nbsp;Nacional.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Como acessar os Termos e Relat\u00f3rios<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os referidos documentos poder\u00e3o ser acessados tanto pelo Portal do&nbsp;Simples&nbsp;Nacional, por meio do DTE-SN, ou pelo Portal e-CAC do site da Receita Federal do Brasil, via acesso Gov.BR, conta n\u00edvel prata ou ouro ou certificado digital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mudan\u00e7a do prazo de op\u00e7\u00e3o pelo Simples Nacional de janeiro para setembro<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Lei Complementar n\u00ba 214, de 16 de janeiro de 2025, alterou de janeiro para setembro de cada ano o per\u00edodo para CNPJs j\u00e1 constitu\u00eddos solicitarem <strong>op\u00e7\u00e3o<\/strong> <strong>pelo Simples Nacional. Isso significa que o contribuinte exclu\u00eddo poder\u00e1&nbsp;solicitar nova op\u00e7\u00e3o&nbsp;para reingressar no regime durante o&nbsp;m\u00eas de setembro&nbsp;com efeitos para&nbsp;1\u00ba de janeiro do ano seguinte.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa \u00e9 mesma orienta\u00e7\u00e3o que o exclu\u00eddo por d\u00e9bitos deve seguir para reingressar no Simples, uma vez que ele n\u00e3o ser\u00e1 mais optante a partir do 1\u00ba dia do ano seguinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para solicitar&nbsp;<strong>op\u00e7\u00e3o pelo MEI<\/strong>&nbsp;o per\u00edodo n\u00e3o mudou, continua sendo durante o m\u00eas de janeiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Regulariza\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O contribuinte ter\u00e1&nbsp;90 dias&nbsp;da data de ci\u00eancia do Termo de Exclus\u00e3o para regularizar seus d\u00e9bitos e n\u00e3o ser exclu\u00eddo do Simples. Esse prazo que antes era de 30 dias foi alterado pela Lei Complementar n\u00ba 216, de 28 de julho de 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para evitar a sua exclus\u00e3o do&nbsp;Simples&nbsp;Nacional&nbsp;a partir de 01\/01\/2027, o contribuinte deve regularizar a totalidade dos seus d\u00e9bitos, por meio de pagamento \u00e0 vista ou parcelamento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quando ocorre a ci\u00eancia do Termo<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ci\u00eancia do Termo se dar\u00e1 no momento da primeira leitura, se o contribuinte acessar a mensagem dentro de 45 (quarenta e cinco) dias contados da disponibiliza\u00e7\u00e3o do referido Termo, ou no 45\u00ba (quadrag\u00e9simo quinto) dia contado da disponibiliza\u00e7\u00e3o do Termo, caso a primeira leitura seja feita posteriormente a esse prazo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contesta\u00e7\u00e3o e Orienta\u00e7\u00f5es<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A empresa e o MEI que regularizarem a totalidade de suas pend\u00eancias dentro do prazo mencionado n\u00e3o ser\u00e3o exclu\u00eddos pelos d\u00e9bitos constantes do referido Termo de Exclus\u00e3o,&nbsp;tornando-o sem efeito. Continuar\u00e3o, portanto, no regime do&nbsp;Simples&nbsp;Nacional, permanecendo o MEI enquadrado no Simei, n\u00e3o havendo necessidade de que o contribuinte ou seu procurador compare\u00e7a em unidade da RFB ou realize qualquer outro procedimento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A empresa ou o MEI que desejar contestar o Termo de Exclus\u00e3o dever\u00e1 no prazo de 20 dias \u00fateis da ci\u00eancia do referido Termo encaminhar a contesta\u00e7\u00e3o ao Delegado de Julgamento da Receita Federal do Brasil, via internet, conforme orientado no&nbsp;<a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.gov.br%2Fpt-br%2Fservicos%2Fimpugnar-exclusao-do-simples-nacional-pela-receita-federal&amp;data=05%7C02%7CASCOM.RFOC%40rfb.gov.br%7C3ac3201778dc46f8f39308dce946dbce%7C6f49aa43822a4c209670db7700bf1eb0%7C0%7C0%7C638641737745466040%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=2ZH%2B5WRfgPCHPZRmd2MKtCNKCTk6VIyH7Ou1GtF7JdI%3D&amp;reserved=0\">site da Receita Federal do Brasil<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Efeitos<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A empresa e o contribuinte MEI que n\u00e3o tenham regularizado, dentro do prazo legal, todos os d\u00e9bitos listados no Relat\u00f3rio de Pend\u00eancias que acompanha o respectivo Termo de Exclus\u00e3o, ser\u00e3o exclu\u00eddos do&nbsp;Simples&nbsp;Nacional&nbsp;a partir de 01\/01\/2027.&nbsp;Se for MEI, ser\u00e1, automaticamente, desenquadrado do Simei a partir da mesma data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quantidade de CNPJs que receberam Termo de Exclus\u00e3o por d\u00e9bitos pela RFB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foram notificados 1.102.924 maiores devedores do&nbsp;Simples&nbsp;Nacional, sendo 404.368 MEI e 698.556 ME\/EPP, com significativo valor pendente de regulariza\u00e7\u00e3o, correspondendo a um total de d\u00edvidas em torno de R$ 12,9 bilh\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fonte: Receita Federal<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Termos de Exclus\u00e3o j\u00e1 est\u00e3o dispon\u00edveis no DTE-SN para MEI, ME e EPP com d\u00e9bitos na RFB ou PGFN Os microempreendedores individuais (MEI), as microempresas (ME) e as empresas de pequeno porte (EPP), devem ficar atentos para n\u00e3o serem exclu\u00eddos de of\u00edcio do&nbsp;Simples&nbsp;Nacional, por motivo de inadimpl\u00eancia. De 20 a 23 de mar\u00e7o, foram disponibilizados&nbsp;no [&hellip;]<\/p>\n","protected":false},"author":2548,"featured_media":32859,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7],"tags":[],"class_list":["post-32858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-leis-normas-e-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita Federal emite Termo de Exclus\u00e3o para devedores do Simples Nacional, incluindo MEI - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/feninjer.com.br\/?p=32858\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita Federal emite Termo de Exclus\u00e3o para devedores do Simples Nacional, incluindo MEI - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina\" \/>\n<meta property=\"og:description\" content=\"Termos de Exclus\u00e3o j\u00e1 est\u00e3o dispon\u00edveis no DTE-SN para MEI, ME e EPP com d\u00e9bitos na RFB ou PGFN Os microempreendedores individuais (MEI), as microempresas (ME) e as empresas de pequeno porte (EPP), devem ficar atentos para n\u00e3o serem exclu\u00eddos de of\u00edcio do&nbsp;Simples&nbsp;Nacional, por motivo de inadimpl\u00eancia. 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