See how the MEI makes the mandatory annual declaration

MEIs (individual microentrepreneurs) have until June 30 to deliver the DASN-Simei, simplified annual declaration of the legal entity for the year 2021. The initially scheduled deadline (May 31) was extended after a decision by the CGSN (Simples Management Committee) National).

The document needs to be delivered even by the MEI with an active CNPJ (National Registry of Legal Entities) that did not record invoicing in 2021. .

The DASN-Simei is different from the individual’s Income Tax declaration, which must be delivered by May 31 by all those who fit one of the mandatory rules of the Internal Revenue Service.

The procedure must be done online through the Entrepreneur Portal, the same used by MEIs for registration, printing of slips, alteration and cancellation.

Check out the step-by-step guide to making the DASN-Simei 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 service and/or the provision of meals (subject to ICMS collection), inform the value of the total gross revenue (sales) obtained in 2021 with these activities
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 (service provision) obtained in 2021 with these occupations
5. The micro-enterprise that was active, but did not invoice, must inform BRL 0.00 in the invoicing field and finalize the declaration
6. If your micro-enterprise had an employee hired in 2021, it is necessary to mark “yes” in the field that asks about this information
7. Check the data and, if it is correct, click on “transmit”

Valdir Amorim, IOB’s tax consultant, says that it is important to print the DASN-Simei shipping receipt, or save the digital file of the receipt on a secure device.

Amorin also recommends that, in case of doubt, the micro-entrepreneur should look for an accountant to assist in the process.

The rectifying statement should only be used if the micro-entrepreneur needs to change some information after delivery of the original DASN-Simei. In this case, just repeat the process, but selecting the “Grinding Machine” field instead of “Original” right at the beginning.

MEIs have an annual gross revenue limit of BRL 81,000. Micro-enterprises opened throughout 2021 will have proportionally lower limits, depending on the number of months of operation.

The annual declaration can be made even if the microenterprise exceeds the ceiling by 20% (that is, earns up to R$97,200/year).

If the revenue exceeds the limit by up to 20%, the application will allow the transmission of DASN-Simei, but the amount that exceeds the ceiling will be taxed. If the total gross revenue in 2021 exceeds the 20% tolerance, the system will refuse the declaration and ask for the company to be adapted to another category.

If the self-employed person delivers the declaration after 23:59 on June 30, he will be subject to the payment of a fine, in the minimum amount of R$ 50, and a maximum amount equivalent to 20% of the declared taxes. The longer the delay, the bigger the fine.

The ticket for payment of the fine is generated at the time of transmission of the declaration and can be printed along with the delivery receipt. If payment is made within 30 days, the fine will be reduced by 50%, totaling BRL 25.

The Simplified Annual Declaration Manual for the Individual Microentrepreneur provides other details about the declaration.