check the rules for the 2024 annual declaration; deadline is coming!

Every year, it is the MEI’s duty to submit its annual declaration. In 2024, the deadline for this to happen is approaching. Find out more information!

Attention, Individual Microentrepreneur (MEI)! That crucial moment of the year has arrived: the delivery of the Annual Declaration of Simples Nacional (DASN-SIMEI) for 2023. This is a duty that cannot go unnoticed, as non-compliance can result in fines and even exclusion from the MEI regime. If you fall into this category, it’s time to organize yourself to fulfill this obligation.

In this article, we will explain in detail what DASN-SIMEI is, who must submit it, the rules for 2024 and how to make the declaration correctly. Let’s go on this journey together to keep your company up to date with its tax obligations!

IS IT MEI? So stay tuned for the deadline to declare your earnings in 2024. Check out how to do it! / Credit: @jeanedeoliveirafotografia / pronatec.pro.br

MEI 2024: complete guide for submitting the annual declaration and its rules

The Simples Nacional Annual Declaration for Individual Microentrepreneurs is a summary of your earnings throughout the year. For 2024, the deadline is May 31st. This declaration is mandatory even for companies that have closed their activities in 2023. Remember: punctuality is essential to avoid fines and maintain your regular business.

Who must declare

Every MEI that was active until December 2023 must submit the DASN-SIMEI. If you became MEI in 2024, regardless of the opening month, your statement will only be delivered in 2025.

MEI's obligations

In addition to the DASN-SIMEI, the MEI has other important tax obligations, such as the monthly payment of the Simples Nacional Collection Document (DAS). This payment must be made even if there is no income, as it contributes to your retirement and other social security benefits.

Step by step to make the declaration

Access the DASN-SIMEI declaration page on the Federal Revenue website (CNPJ and security characters;Select the year 2023 and enter the total value of your revenue for the year;If you have carried out commerce, industry or transport activities, Enter the corresponding values; Check that all information is correct and transmit the declaration.

Importance of compliance

If the Individual Microentrepreneur (MEI) does not submit the Simples Nacional Annual Declaration (DASN-SIMEI) within the established deadline, he will face a series of negative consequences that can significantly impact his business. Let’s detail these consequences:

Fine for late delivery

The MEI that does not deliver the DASN-SIMEI within the deadline will be subject to a fine. The minimum value of the fine is R$50.00, but it may be higher depending on the amount of taxes reported in the declaration. If the fine is paid within 30 days, there is a 50% discount on the amount due.

Problems with tax regularity

Failure to submit the declaration may lead to MEI tax irregularity. This means that the company will not be up to date with its tax obligations, which may result in impediments to carrying out certain activities, such as participating in tenders.

Difficulties in obtaining credit and financing

Failure to comply with tax obligations can make it difficult for banks and other financial institutions to obtain credit and financing, as fiscal regularity is one of the criteria assessed.

Impediment to issuing invoices

Another possible consequence is the impediment to issuing invoices. This may occur because, in many municipalities, the fiscal regularity of the MEI is a condition for issuing notes.

Restrictions on CNPJ

Failure to deliver the DASN-SIMEI may lead to restrictions on the National Register of Legal Entities (CNPJ), making it difficult to carry out commercial and banking operations.

Possibility of exclusion from the MEI regime

In more serious cases, persistent default may lead to the entrepreneur being excluded from the MEI regime. This means losing the benefits of the regime, such as reduced taxes and simplified tax obligations.

Difficulties in closing the CNPJ

If in the future the MEI wishes to terminate its CNPJ, the existence of pending issues such as non-delivery of the DASN-SIMEI may complicate this process. It is necessary to resolve all pending issues before closing can be completed.

To avoid these consequences, it is essential that the MEI delivers the DASN-SIMEI within the deadline and remains in compliance with all its tax obligations.

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