Deadline for annual MEI declaration ends on Thursday (30)

MEIs (Individual Microentrepreneurs) have until Thursday (30) to deliver the Annual Billing Statement for the year 2021.

Also called the Simples Nacional Annual Declaration for Individual Microentrepreneurs (DASN-SIMEI), it must be made by everyone who had an active MEI in any period of the last year. The procedure is performed using the Federal Revenue website.

Every year, the MEI must declare the total value of all its sales of goods and provision of services without deducting any expenses, related to the previous year.

The DASN-SIMEI is different from the Income Tax return, whose deadline ended on May 31, 2022. The delivery of the annual MEI return is usually on the same date, however, this year, the deadline was extended to June 30.

Anyone who became an individual microentrepreneur in 2022 must declare their earnings only in 2023.

Delays in declaration

If the declaration is delivered after the deadline, the MEI will have to pay a fine and generate a Tax Revenue Collection Document (Darf) for immediate payment.

The fine is at least BRL 50, or 2% per month of delay on the total amount of declared taxes — limited to 20%. If payment is made within 30 days after issuing the Darf, it is reduced by half.

If you have not made the declaration last year, but wish to file this year, you must first regularize previous declarations. This can be done in the same way, by paying a fine proportional to the delay time.

If it is not delivered for two consecutive years, the IRS leaves the company unfit for omission of delivery. With this, the MEI will not be able to use its CNPJ.

* Under supervision Thamara Kaoru