Desenrola Brasil — Photo: Luis Lima Jr./Fotoarena/Estadão Conteúdo
🔎 The proposals include forgiveness of tax debts, renegotiation of bank debts and financial support of up to R$5,000 for investments. The government also plans to increase the MEI revenue ceiling and simplify some tax obligations.
The announcement takes place 12 days before the second round of the presidential elections, when President Luiz Inácio Lula da Silva (PT) will run for re-election against Senator Flávio Bolsonaro (PL). The election is scheduled for October 25th.
Named Prospera MEI, the package was presented by President Lula and members of the economic team. The initiative brings together measures to alleviate debt and facilitate access to resources for those who want to invest and expand their own business.
Brazil has 17.56 million active MEIs, of which more than 3.6 million have pending issues with the Union. Around 4.1 million are also registered in the Federal Government's Single Registry for Social Programs (CadÚnico), which highlights the vulnerability of part of the segment.
Some of the proposals still depend on the approval of the National Congress, while others are still being prepared by the government.
Understand below what was announced, who benefits and what is needed for the measures to get off the ground.
What does the package provide?
The government presented five main measures:
💳 Forgiveness of tax debts: for MEIs with debts registered in the Union’s Active Debt;
🤝 Renegotiation of bank debts: through the Desenrola 3.0 program;
💰 Creation of PixMEI: with financial support of up to R$5 thousand;
📈 Increase in billing limit: for MEIs;
🧾 Exemption from invoice: in certain operations.
The package also provides measures to expand business opportunities for small entrepreneurs and reduce bureaucratic requirements.
Who can benefit?
Although the package also mentions Simples Nacional companies, most of the measures announced are aimed at MEIs.
The forgiveness of tax debts, for example, was designed for microentrepreneurs who have debts registered in the Union's Active Debt. The proposal to renegotiate bank debts also focuses on this group.
The same occurs with the increase in the revenue ceiling and the possibility of hiring a second employee.
➡️ Companies classified as Microenterprise (ME) or Small Business (EPP) can also be impacted by simplification measures and initiatives aimed at the business environment.
Which debts can be forgiven and who will be entitled?
The main measure of the package is the sending to the National Congress of a Complementary Bill (PLP) that provides for the full forgiveness of tax debts of MEIs registered in the Union's Active Debt.
🔎 This means that not all outstanding debt will be automatically forgiven. The debt must have gone through the administrative collection stages and have been formally registered as active debt. (learn more below)
The proposal could benefit around 3.6 million microentrepreneurs and eliminate debts totaling approximately R$12.6 billion.
According to the government, the project was prepared after assessments by the Attorney General's Office of the National Treasury (PGFN) indicated that a large part of these debts have a low prospect of recovery.
During the announcement, the Minister of Entrepreneurship, Microenterprise and Small Businesses, Paulo Henrique Pereira, stated that the indebtedness of microentrepreneurs has worsened in recent years.
"Especially after the pandemic, the level of debt of individual micro-entrepreneurs increased a lot. We tried to work hard to reduce this debt over the last few years [...] but we came to the conclusion that either the Brazilian State forgives the MEIs' debt, or we will not overcome this terrible evil", he declared.
The proposal still depends on Congressional approval. The text will still be analyzed by parliamentarians and may undergo changes during processing.
What is the Union's Active Debt?
The Union's Active Debt (DAU) brings together debts that individuals and companies owe to the federal government and that were not paid within the stipulated period.
When the administrative charge does not result in payment, the debt can be registered in this official register. From that moment on, the charge passes to the National Treasury Attorney General's Office (PGFN), which can adopt administrative and judicial measures to recover the amounts.
Among the debts that can be registered are:
unpaid federal taxes and contributions;
interest, fines and other financial obligations owed to the Union.
Signing up can lead to protests, difficulties obtaining credit and collection lawsuits.
The government project provides for the forgiveness of debts registered in the Union's Active Debt until October 13, 2026, including the principal amounts, interest, fines and legal charges.
What is 'Desenrola 3.0'?
The government also announced a new stage of Desenrola aimed exclusively at MEIs. According to the Ministry of Entrepreneurship, this group accumulates around R$6 billion in bank debts.
📎 The proposal foresees that the government buys these debts from banks, which must offer discounts of at least 90% to participate in the program. The institutions that grant the largest rebates will have priority.
In this first stage, negotiations will be carried out directly between the government and the banks. Therefore, MEIs do not need to take any action. The expectation is to reduce the burden of debt and facilitate the resumption of access to credit.
How to receive up to R$5,000 from 'PixMEI'?
Another measure that caught attention was the announcement of PixMEI. The proposal provides for the granting of up to R$5,000 for investments in small businesses.
💵 The appeal will be non-refundable. In other words, it will not need to be returned by the beneficiary.
The money can be used to purchase equipment and work tools or expand the business structure. The proposal also provides technical support for entrepreneurs, with the participation of partners such as Sebrae.
The government has not yet announced when the initiative will be launched, how many entrepreneurs will be served, what the criteria for participating will be, nor what the budget allocated to the program will be.
Therefore, at this time, there are no open registrations or deadline to request the benefit.
What will be the new revenue ceiling?
Another front of the package involves a proposal already being processed in the National Congress. The text provides for an increase in MEI's annual revenue ceiling, which is currently R$81,000.
According to the proposal defended by the government, the limit would be changed to:
R$110 thousand in 2027;
R$140 thousand in 2028.
The project also allows MEI to hire a second employee.
The proposal seeks to allow small businesses to grow without having to immediately leave the category due to exceeding the revenue ceiling.
Today, when the entrepreneur exceeds the permitted limit, he may be forced to migrate to another business regime, subject to new rules and obligations.
In what situations may the MEI stop issuing an invoice?
The government also announced a decree to exempt MEIs from issuing invoices when selling products and providing services to individuals.
The measure was presented as a way to reduce bureaucracy and avoid new requirements related to the implementation of tax reform.
⚠️ The announcement does not change existing obligations in negotiations carried out with legal entities, which continue to be subject to specific tax rules.
What still needs to happen for the measures to be valid?
The announced proposals are at different stages and do not yet have a date for entry into force.
The forgiveness of tax debts depends on the approval of a Complementary Bill (PLP) by the Chamber of Deputies and the Senate. This type of proposal requires an absolute majority: at least 257 votes in the Chamber and 41 in the Senate. Afterwards, the text goes to presidential sanction.
The increase in MEI's revenue ceiling and the authorization to hire a second employee also depend on Congressional approval.
PixMEI is still in the development phase. The government needs to define the rules of the program before informing when it will be launched and how entrepreneurs can request the benefit.
Therefore, despite the announcement, the measures still need to advance through legislative or administrative stages to take effect.
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