Deadline for annual MEI declaration ends Thursday (30); take your doubts

Thursday (30) is the last day to deliver the annual MEI (Individual Microentrepreneur) billing statement for the year 2021.

The DASN-MEI (Simplified Annual Declaration for the Individual Microentrepreneur) is different from the Individual Income Tax Declaration, whose deadline has already ended, and must be made by everyone who had an active MEI in any period of 2021.

Who needs to file the declaration?

Anyone who was MEI in any period of 2021 needs to deliver the declaration, even if they have not invoiced or issued an invoice.

I became MEI in 2022. Do I need to declare?

Not. Anyone who became an individual microentrepreneur in 2022 must declare their earnings in 2023.

How to make the declaration?

Check out the step-by-step guide to making the DASN-MEI annual declaration:

1. Enter the annual declaration page, enter the CNPJ of your micro-enterprise and click on continue
2. In the “Original” field, mark the year 2021 – the declaration is always referring to the previous year’s billing, unless the self-employed person is closing the MEI (in this case, choose the “Special Declaration” option).
3. If your microenterprise has activities related to commerce, industry, intercity and interstate transport services and/or the provision of meals (subject to ICMS collection), inform the value of the total gross revenue obtained in 2021 with these activities (the total obtained with the sales)
4. If the self-employed person has service provision occupations of any nature (subject to payment of ISS), it will be necessary to inform the value of the total gross revenue (with the provision of services) obtained in 2021 with these occupations
5. Total gross revenue corresponds to the sum of the fields related to revenue from commerce and industry and provision of services, according to the type of activity
6. The micro-enterprise that was active, but did not invoice, must inform BRL 0.00 in the invoicing field and finalize the declaration
7. If your micro-enterprise had an employee hired in 2021, it is necessary to mark “yes” in the field that asks about this information
8. Check the data and, if it is correct, click on “transmit”

The declaration is provided to the MEI who completed the Monthly Gross Revenue Report throughout 2021, as the declared value is the sum of the monthly income for the year.

The report, which has a model provided by the federal government, does not need to be delivered to any agency, but must be completed by the 20th of the month following the sales or service provision and filed with purchase and sales invoices for a period of time. minimum of five years.

Didn’t fill out the reports? “To avoid inconvenience, the MEI can fill in retroactively by attaching sales and purchase invoices and file the reports for at least five years”, guides the business analyst at Sebrae-SP (Brazilian Service of Support for Micro and Small Enterprises). in São Paulo), Caio Ribeiro Monteiro.

Do I need to save the delivery receipt?

“The receipt is requested by financial institutions when the MEI entrepreneur wants to obtain credit”, says Monteiro. It can be obtained at any time through the Simples Nacional website, accessing the service “Consulting the Transmitted Declaration of the MEI”.

I delayed submitting the statement. And now?

If the declaration is delivered after the deadline (30/6), together with the delivery receipt, a notice of Fine for Delay in Delivery of the Declaration (Maed) and a Tax Revenue Collection Document (Darf) are issued for immediate payment of the fine. .

The fine is at least R$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.

What if I don’t deliver the statement?

According to Monteiro, if the declaration is not delivered for two consecutive years, the Internal Revenue Service leaves the company unfit for omission in delivery. “Thus, the MEI cannot use the CNPJ for its proper commercial purposes.”

I didn’t file last year, can I file this year?

It is necessary to regularize previous declarations, which can be done in the same way, but with the incidence of a fine on the delay time.

I made a mistake in the statement. What to do?

In this case, the micro-entrepreneur must issue a rectifying declaration. The process is similar to that of the original declaration: “You must click on the year in which you want to make the correction and fill in the new values”, says Monteiro.

I didn’t pay the DAS. Can I declare?

The DAS (Documento de Arrecadação do Simples Nacional) is the MEI’s monthly form of tax collection. To make the declaration, the micro-entrepreneur must check all the slips from the previous year.

“To determine is just to generate the slip and recognize the debt, it is not necessary that it has been paid to make the declaration”, explains Monteiro.

I didn’t issue notes in 2021. Can I declare anyway?

The declaration is mandatory for everyone with active MEI in some period of 2021, even if there was no billing or issuance of invoices.

In this case, the micro-entrepreneur must present their earnings in the same way, with or without the issuance of a note.

Having trouble not issuing invoices?

“There is no problem in the MEI not issuing invoices, as long as its client is not a legal entity”, says Monteiro. According to the analyst, issuance is mandatory when:

• the service is provided to legal entities
• the individual customer requests the invoice, in accordance with the Consumer Defense Code
• in case of online sales, as carriers do not accept declaration of content

What is the income limit allowed to the MEI?

If the MEI was active from January to December 2021, the billing limit is BRL 81,000 for the year. If it started operating during the year, the limit value must be calculated considering a proportional billing of R$ 6,750 per month, until December.

“It is worth mentioning that the MEI can exceed the billing of R$ 6,750 per month, which disqualifies it is to exceed the billing limit of R$ 81 thousand or the proportional billing limit”, says Monteiro.

This value is different for the MEI autonomous cargo carrier, which has a limit of up to BRL 251,600 per year or proportional to BRL 20,966.67 per month of activity.

I dropped out of the company. Do I need to make the declaration?

In case of dissolution of the company, the MEI must inform the amount invoiced with the company in the year until the month of dismissal. “The deadline for making the declaration of extinction of the MEI is until June, when the write-off occurs between January and April, and until the month following the month of extinction, when it occurs between May and December”, says Monteiro.

You can check more information in the Simplified Annual Declaration Manual for the
Individual Microentrepreneur – DASN-SIMEI.