Should EVERY MEI make an annual declaration? Check who is exempt from this obligation!

The document must contain the individual microentrepreneur’s revenue during the fiscal year. Check who must make the declaration every year.

The Individual Microentrepreneur (MEI) must comply with the requirements of the Federal Revenue. This way, you can keep your business compliant and avoid penalties. One of the category’s main tax obligations is the Simples Nacional Annual Declaration (DASN-SIMEI).

The document must be sent every year, by May 31st. The DASN-SIMEI serves as a report on MEI’s total gross income. But after all, who needs to submit the declaration?

The MEI Annual Declaration is extremely important – Credit: @jeanedeoliveirafotografia /

The Importance of the Annual Declaration

As already mentioned, the Annual Declaration serves as an official record of your business’s revenue. It is essential for the CNPJ to remain regularized.

This way, MEI can obtain the advantages of the category, such as access to credits, social security, among others.

Who needs to declare?

Contrary to what some may think, there is no exemption from this obligation. In other words, all MEIs must submit the DASN-SIMEI, including those that had no revenue during the year.

It is worth noting that declaring zero gross income is as important as reporting large sums. After all, it affirms financial inactivity without compromising the regularity of the CNPJ.

Annual billing limit

Currently, the revenue limit for MEI is R$81,000.00. This amount can be adjusted proportionally for businesses that were not active throughout the year.

For example, an entrepreneur who started his activities in May can calculate his limit based on R$6,750.00 per month, totaling a revenue limit of R$54,000.00 for the year.

How to send the document?

The declaration is made exclusively online, through the Entrepreneur Portal. Here is the step by step:

Access the Entrepreneur Portal through this link, the website dedicated to MEI;Choose the option "Annual Billing Declaration – DASN-SIMEI";Enter the CNPJ number of your micro-enterprise;Choose the Type of Declaration: Choose "original" for a new or "rectifying" declaration to correct information previously sent; In the indicated field, enter your total gross revenue, detailing commercial and service activities; Finalize the declaration and, if you wish, print the receipt for your records.

What happens to those who don’t send the document?

Anyone who does not submit the MEI declaration within the stipulated deadline is subject to fines. The amounts start at R$50.00 or 20% of the taxes due, in case of late payment.

Furthermore, irregularities in the CNPJ can cause difficulties in obtaining credit, in addition to other legal complications. In practice, microentrepreneurs run the risk of having their CNPJ inactive, leaving them without access to issuing invoices.

The process for submitting the declaration is simple. According to Sebrae, it was designed to be quick and reduce bureaucracy for the entrepreneur.

This simplicity allows MEI to focus more on its business and less on tax concerns.

Advantages of keeping your CNPJ regularized

Firstly, Brazilians can access a series of tax benefits. The tax burden for the category is reduced and simplified. He must pay 5% of the minimum wage, through the DAS (Simples Nacional Collection Document).

Furthermore, it is possible to issue invoices through the Federal Government system. The practice guarantees more credibility to the micro-entrepreneur and can increase their range of customers.

Finally, he has access to social security benefits through the INSS (National Social Security Institute), if he meets the criteria stipulated by the body.

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