For companies already in operation, the option request may be made in January / 2021, until the last business day (01/29/2021). The option, if granted (accepted), will retroact to 01/01/2021.

For companies in the beginning of activity, the deadline for requesting an option is 30 days counted from the last granting of registration (municipal or state if required), provided that they have not elapsed from the CNPJ’s opening date: 180 days (for companies open until 12/31/2020) or 60 days (for companies open after 01/01/2021).

When granted, the option takes effect from the date of the CNPJ opening.

The option request can only be made in the month of January, and is made over the internet, being irreversible for the entire calendar year.

ME / EPP already opting for Simples Nacional does not need to make a new option every year.

The final result of the option will be announced on 02/11/2021.

In the event that the option for Simples Nacional is rejected, a term of rejection of the option will be issued by the federated entity responsible for the rejection. The rejection is subject to the procedural rite defined in specific legislation of the respective entity that issued it.