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Law

National Statute of Microenterprises and Small Businesses and Simples Nacional (LC 123/2006), Individual Microentrepreneur (LC 128/2008), and Desenrola Pequenos Negócios (Small Business Debt Renegotiation) (MP 1,213/2024 and Law 14,995/2024)

Problem
Taxation and debts of individual microentrepreneurs, microenterprises, and small businesses.
Who it serves
Microenterprises and small businesses; individual microentrepreneurs (MEI); in Desenrola Pequenos Negócios, companies with annual gross revenue of up to R$4,800,000.00 and, in Law 14,995/2024, also cooperative societies.
How it works
LC 123/2006 established the National Statute of Microenterprises and Small Businesses and the unified collection regime Simples Nacional; LC 128/2008 allowed the MEI to pay Simples Nacional taxes in fixed monthly amounts, effective July 1, 2009; Desenrola Pequenos Negócios (MP 1,213/2024 and Law 14,995/2024) encourages the renegotiation of these companies' debts.

Economic developmentLabor and wages

Relation to the Lula governments

Shared implementation · First term (2003 to 2006) · since December 2006

Complementary Law No. 123 of December 14, 2006, which establishes the National Statute of Microenterprises and Small Businesses and the Special Unified Regime for the Collection of Taxes and Contributions (Simples Nacional), was enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva.[1]

According to the Chamber of Deputies, Complementary Bill No. 123/2004, introduced on January 19, 2004 by Deputy Jutahy Junior, was transformed into Complementary Law 123/2006 with a partial veto (MSC 1098/06).[2]

Shared implementation · Second term (2007 to 2010) · since December 2008

Complementary Law No. 128 of December 19, 2008, enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva, added to LC 123/2006 art. 18-A, under which the Individual Microentrepreneur (MEI) may opt to pay Simples Nacional taxes and contributions in fixed monthly amounts; arts. 18-A to 18-C took effect on July 1, 2009.[3]

According to the Chamber of Deputies, Complementary Bill No. 2/2007, introduced on February 6, 2007 by Deputy Antonio Carlos Mendes Thame, was transformed into Complementary Law 128/2008.[4]

Expanded under Lula · Third term (since 2023) · since April 2024

Provisional Measure No. 1,213 of April 22, 2024, issued by Luiz Inácio Lula da Silva, established the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, and Small Businesses (Desenrola Pequenos Negócios), to encourage the renegotiation of debts of companies with annual gross revenue of up to R$4,800,000.00, in addition to the Acredita no Primeiro Passo Program and Procred 360.[5]

Shared implementation · Third term (since 2023) · since October 2024

Law No. 14,995 of October 10, 2024, enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva, establishes the Acredita no Primeiro Passo Program and the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, Small Businesses, and Cooperative Societies (Desenrola Pequenos Negócios), intended for individual microentrepreneurs, microenterprises, small businesses, and cooperative societies.[6]

Origin and precursors

Origin milestone: founding legal act, First term (2003 to 2006).

Complementary Law No. 123 of December 14, 2006, which establishes the National Statute of Microenterprises and Small Businesses and the Special Unified Regime for the Collection of Taxes and Contributions (Simples Nacional), was enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva.[1]

Precursors

  • PLP 123/2004 (Chamber of Deputies, Deputy Jutahy Junior), main bill that became LC 123/2006 earlier legal basis According to the Chamber of Deputies, Complementary Bill No. 123/2004, introduced on January 19, 2004 by Deputy Jutahy Junior, was transformed into Complementary Law 123/2006 with a partial veto (MSC 1098/06).[2]
  • PLP 2/2007 (Chamber of Deputies, Deputy Antonio Carlos Mendes Thame), bill that became LC 128/2008 earlier legal basis According to the Chamber of Deputies, Complementary Bill No. 2/2007, introduced on February 6, 2007 by Deputy Antonio Carlos Mendes Thame, was transformed into Complementary Law 128/2008.[4]

Precursor investigation: inconclusive (October 14, 2026).

Scope: Texts of LC 123/2006 and LC 128/2008 at the Planalto (compiled version); Chamber of Deputies open data on authorship and legislative progress of PLP 123/2004 and PLP 2/2007; MP 1,213/2024 and Law 14,995/2024 at the Planalto. Not verified: the federal Simples (Law 9,317/1996) and the 1999 Statute (Law 9,841/1999), which LC 123/2006 replaced; the authorship of the bills attached to PLP 123/2004; the Executive's participation in the final wording and in the substitute bill that created the MEI.

Responsibilities

  • National Congress (PLP 123/2004, authored by Deputy Jutahy Junior, which became LC 123/2006) legislative approval

    According to the Chamber of Deputies, Complementary Bill No. 123/2004, introduced on January 19, 2004 by Deputy Jutahy Junior, was transformed into Complementary Law 123/2006 with a partial veto (MSC 1098/06).[2]

  • National Congress (PLP 2/2007, authored by Deputy Antonio Carlos Mendes Thame, which became LC 128/2008) legislative approval

    According to the Chamber of Deputies, Complementary Bill No. 2/2007, introduced on February 6, 2007 by Deputy Antonio Carlos Mendes Thame, was transformed into Complementary Law 128/2008.[4]

  • Presidency of the Republic (signing of LC 123/2006 and LC 128/2008; MP 1,213/2024) design

    Provisional Measure No. 1,213 of April 22, 2024, issued by Luiz Inácio Lula da Silva, established the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, and Small Businesses (Desenrola Pequenos Negócios), to encourage the renegotiation of debts of companies with annual gross revenue of up to R$4,800,000.00, in addition to the Acredita no Primeiro Passo Program and Procred 360.[5]

  • National Congress (Law 14,995/2024, which establishes Desenrola Pequenos Negócios with cooperative societies) legislative approval

    Law No. 14,995 of October 10, 2024, enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva, establishes the Acredita no Primeiro Passo Program and the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, Small Businesses, and Cooperative Societies (Desenrola Pequenos Negócios), intended for individual microentrepreneurs, microenterprises, small businesses, and cooperative societies.[6]

Timeline

Timeline of National Statute of Microenterprises and Small Businesses and Simples Nacional (LC 123/2006), Individual Microentrepreneur (LC 128/2008), and Desenrola Pequenos Negócios (Small Business Debt Renegotiation) (MP 1,213/2024 and Law 14,995/2024)
DatePhaseWhat happened
January 2004AnnouncementIntroduction of PLP 123/2004 in the Chamber of Deputies by Deputy Jutahy Junior.[2]
December 2006Legal actLC 123/2006 establishes the National Statute of Microenterprises and Small Businesses and the Simples Nacional.[1]
February 2007AnnouncementIntroduction of PLP 2/2007 in the Chamber of Deputies by Deputy Antonio Carlos Mendes Thame.[4]
December 2008Legal actLC 128/2008 adds to LC 123/2006 the payment of taxes by the MEI in fixed monthly amounts.[3]
July 2009StartStart of the effects of arts. 18-A to 18-C of LC 123/2006 (MEI).[3]
April 2024Legal actMP 1,213/2024 establishes Desenrola Pequenos Negócios.[5]
October 2024Legal actLaw 14,995/2024 establishes Desenrola Pequenos Negócios, including cooperative societies.[6]

Related indicators

A change in an indicator during a term does not, by itself, prove an effect of the program.

Sources and evidence

Excerpts are quoted in the original language of the source.

  1. 1. Complementary Law No. 123 of December 14, 2006, which establishes the National Statute of Microenterprises and Small Businesses and the Special Unified Regime for the Collection of Taxes and Contributions (Simples Nacional), was enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva.

    • Lei Complementar nº 123, de 14 de dezembro de 2006 · Presidency of the Republic Official legal act
      Where: summary and preamble. Accessed October 14, 2026.
      “Institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte;”
    • Lei Complementar nº 123, de 14 de dezembro de 2006 · Presidency of the Republic Official legal act
      Where: preamble. Accessed October 14, 2026.
      “PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar:”
    • Lei Complementar nº 123, de 14 de dezembro de 2006 · Presidency of the Republic Official legal act
      Where: art. 12. Accessed October 14, 2026.
      “Art. 12. Fica instituído o Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte - Simples Nacional.”
    • Lei Complementar nº 123, de 14 de dezembro de 2006 · Presidency of the Republic Official legal act
      Where: closing. Accessed October 14, 2026.
      “Brasília, 14 de dezembro de 2006; 185 º da Independência e 118 º da República. LUIZ INÁCIO LULA DA SILVA Guido Mantega Luiz Marinho”

  2. 2. According to the Chamber of Deputies, Complementary Bill No. 123/2004, introduced on January 19, 2004 by Deputy Jutahy Junior, was transformed into Complementary Law 123/2006 with a partial veto (MSC 1098/06).

  3. 3. Complementary Law No. 128 of December 19, 2008, enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva, added to LC 123/2006 art. 18-A, under which the Individual Microentrepreneur (MEI) may opt to pay Simples Nacional taxes and contributions in fixed monthly amounts; arts. 18-A to 18-C took effect on July 1, 2009.

    • Lei Complementar nº 128, de 19 de dezembro de 2008 · Presidency of the Republic Official legal act
      Where: art. 1, new wording of LC 123, art. 18-A, caput. Accessed October 14, 2026.
      “Art. 18-A . O Microempreendedor Individual - MEI poderá optar pelo recolhimento dos impostos e contribuições abrangidos pelo Simples Nacional em valores fixos mensais, independentemente da receita bruta por ele auferida no mês, na forma prevista neste artigo.”
    • Lei Complementar nº 128, de 19 de dezembro de 2008 · Presidency of the Republic Official legal act
      Where: art. 14, item III. Accessed October 14, 2026.
      “III – aos §§ 1 o a 3 o do art. 4 o , arts. 18-A a 18-C, § 4 o do art. 25, art. 36-A e § 6 o do art. 38 da Lei Complementar n o 123, de 14 de dezembro de 2006 , os quais produzirão efeitos a partir de 1 o de julho de 2009.”
    • Lei Complementar nº 128, de 19 de dezembro de 2008 · Presidency of the Republic Official legal act
      Where: preamble. Accessed October 14, 2026.
      “O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar:”
    • Lei Complementar nº 128, de 19 de dezembro de 2008 · Presidency of the Republic Official legal act
      Where: closing. Accessed October 14, 2026.
      “Brasília, 19 de dezembro de 2008; 187 o da Independência e 120 o da República. LUIZ INÁCIO LULA DA SILVA Guido Mantega Miguel Jorge”

  4. 4. According to the Chamber of Deputies, Complementary Bill No. 2/2007, introduced on February 6, 2007 by Deputy Antonio Carlos Mendes Thame, was transformed into Complementary Law 128/2008.

  5. 5. Provisional Measure No. 1,213 of April 22, 2024, issued by Luiz Inácio Lula da Silva, established the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, and Small Businesses (Desenrola Pequenos Negócios), to encourage the renegotiation of debts of companies with annual gross revenue of up to R$4,800,000.00, in addition to the Acredita no Primeiro Passo Program and Procred 360.

    • Medida Provisória nº 1.213, de 22 de abril de 2024 · Presidency of the Republic Official legal act
      Where: art. 17. Accessed October 14, 2026.
      “Art. 17. Fica instituído o Programa de Renegociação de Dívidas de Microempreendedores Individuais - MEIs, Microempresas e Empresas de Pequeno Porte - Desenrola Pequenos Negócios, com objetivo de incentivar a renegociação de dívidas de empresas com faturamento bruto anual igual ou inferior a R$ 4.800.000,00 (quatro milhões e oitocentos mil reais).”
    • Medida Provisória nº 1.213, de 22 de abril de 2024 · Presidency of the Republic Official legal act
      Where: summary. Accessed October 14, 2026.
      “Institui o Programa Acredita no Primeiro Passo, o Programa de Mobilização de Capital Privado Externo e Proteção Cambial - Programa Eco Invest Brasil, altera a Lei nº 13.999, de 18 de maio de 2020, para instituir o Programa de Crédito e Financiamento de Dívidas de Microempreendedores Individuais e Microempresas - Procred 360,”
    • Medida Provisória nº 1.213, de 22 de abril de 2024 · Presidency of the Republic Official legal act
      Where: closing. Accessed October 14, 2026.
      “Brasília, 22 de abril de 2024; 203º da Independência e 136º da República. LUIZ INÁCIO LULA DA SILVA”

  6. 6. Law No. 14,995 of October 10, 2024, enacted by the National Congress and signed into law by Luiz Inácio Lula da Silva, establishes the Acredita no Primeiro Passo Program and the Debt Renegotiation Program for Individual Microentrepreneurs, Microenterprises, Small Businesses, and Cooperative Societies (Desenrola Pequenos Negócios), intended for individual microentrepreneurs, microenterprises, small businesses, and cooperative societies.

    • Lei nº 14.995, de 10 de outubro de 2024 · Presidency of the Republic Official legal act
      Where: art. 19. Accessed October 14, 2026.
      “Art. 19. É instituído o Programa de Renegociação de Dívidas de Microempreendedores Individuais, Microempresas, Empresas de Pequeno Porte e Sociedades Cooperativas – Desenrola Pequenos Negócios, destinado aos microempreendedores individuais, às microempresas, às empresas de pequeno porte e às sociedades cooperativas”
    • Lei nº 14.995, de 10 de outubro de 2024 · Presidency of the Republic Official legal act
      Where: closing. Accessed October 14, 2026.
      “Brasília, 10 de outubro de 2024; 203 o da Independência e 136 o da República. LUIZ INÁCIO LULA DA SILVA”
    • Lei nº 14.995, de 10 de outubro de 2024 · Presidency of the Republic Official legal act
      Where: preamble. Accessed October 14, 2026.
      “O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:”

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