Income Tax 2024: I am MEI, how do I file my declaration?

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MEIs need to make two different declarations: submit the traditional, annual adjustment declaration, as an individual and declare the company’s annual revenue, submitted in any form every year. Home income tax stamp 2024 art/g1 Anyone who works as a MEI needs to make two payments to the Federal Revenue Service. One is specific to the company. And another as an individual who receives income from a micro-enterprise. ▶️ The first, for the company, is the MEI declaration, which must be submitted in any way, through a specific Federal Revenue page (click here to access and see at the end of the report how to send the document). Even if the MEI has not registered revenue, it is necessary to inform it. ▶️ The second is the traditional Income Tax declaration to which everyone is subject. It is necessary to declare if the individual meets any of the mandatory criteria, such as taxable income exceeding R$ 30,639.90 in 2023. (see all of them below) READ MORE Find out everything about Income Tax 2024 See how to do the declaration See who is required to declare See how to download the program See the refund batch calendar Find out who needs to declare Income Tax 2024 How the MEI declaration works The MEI declaration is called the Simples Nacional Annual Declaration (Dasn-Simei ). This declaration must be made once a year, by May 31st. See the important points: The declaration does not entail any additional charges because the tax is paid monthly in the Simples Nacional Collection Document (DAS). The tax paid monthly by MEIs already includes Income Tax and social security contributions; You must submit the declaration even if the MEI has not had any revenue during the year; All those who opened a CNPJ MEI by the end of 2023 must make the annual declaration as MEIs. Those who opened it this year will only submit the Dasn-Simei in 2025; The annual revenue limit for MEIs in 2023 was R$81 thousand. But the limit is proportional to the months in which the company was open. If it opens in July, for example, it is worth an average of R$6,750 per month. All this considered, see the step-by-step guide to making the MEI declaration: Access the declaration page on the Federal Revenue website and enter your CNPJ and alphanumeric characters; In the “original” line select “2023”; In the “Total Gross Revenue Value” field, enter the total value of your revenue last year; In the field below, if the MEI is not just a service provider, it must inform the value of revenues relating to commerce, industry and intercity and interstate transport service activities; Inform whether the MEI had any employees in the relevant year; On the next screen you will see a summary of the information. Just check if they are correct and click “Transmit”; Finally, print and save the declaration receipt. It contains the information provided, the time of submission to the IRS and the control number. How the declaration of the owner of a MEI works The owner of a MEI is an ordinary taxpayer, who must declare the income received as if the MEI’s CNPJ “paid” to the CPF. In other words, the legal entity is the paying source for the individual of the same taxpayer. Therefore, the same mandatory rules apply to all taxpayers. (see the list below) In fact, the income generated by the MEI makes up the total income obtained by the individual and may force him or her to submit the declaration. Furthermore, if you exceed the average limit for the month, the MEI must calculate your income through the carnet leão. When declaring your income for the year, the MEI is entitled to a percentage exemption from gross income from work, according to the activity carried out. See below. 8% of gross revenue for commerce, industry and cargo transport; 16% of gross revenue for passenger transport; 32% of gross revenue for services in general. Any payment of salary, rental and work space bills, and raw materials can be deducted from the billing to determine the MEI partner’s income. In some cases, the MEI individual may have more than one source of income and, if he makes gains in 2023 outside of his entrepreneurial activities, he must inform in the “Assets and Rights” form that he has a legal entity in the form of Microentrepreneur Individual. Who is required to declare Income Tax in 2024 who received taxable income above R$30,639.90 in 2023. The amount is slightly higher than last year’s IR declaration (R$28,559.70) per account the expansion of the exemption range since May last year; taxpayers who received exempt, non-taxable or taxed income exclusively at source, the sum of which exceeded R$200,000 last year; whoever obtained, in any month of 2023, capital gain on the sale of assets or rights, subject to tax, or carried out operations on stock, commodity, futures and similar exchanges whose sum was greater than R$40 thousand, or with calculation of net gains subject to tax; those who were exempt from tax on capital gains on the sale of residential properties, followed by the acquisition of another residential property within 180 days; who had, in 2023, gross revenue worth more than R$153,199.50 in rural activity (compared to R$142,798.50 in 2022); who had, until December 31, 2023, possession or ownership of goods or rights, including bare land, with a total value of more than R$800 thousand (compared to R$300 thousand in 2022); who became resident in Brazil in any month and was in this condition until December 31, 2023; whoever chose to declare the assets, rights and obligations held by the controlled entity, directly or indirectly, abroad as if they were held directly by the individual; Has a trust abroad; Want to update assets abroad.

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