MEI annual declaration: deadline ends today and there is a fine – 05/31/2023 – Market

The MEI (Individual Microentrepreneur) has until this Wednesday (31), at 23:59, to deliver the legal entity declaration, called DASN-Simei (Simplified Annual Declaration for the Individual Microentrepreneur). The declaration is mandatory for all MEIs that have an open signature, even for those who did not issue a note in 2022.

The micro-entrepreneur also needs to check whether he will have to deliver the 2023 Income Tax return as an individual. If he meets any of the conditions to send the data as an individual, he must deliver both statements. The deadline for sending the IR statement also ends this Wednesday at 23:59. Click here to learn more about the individual MEI declaration.

Sending the DASN-Simei is mandatory and those who miss the deadline must pay a minimum fine of R$ 50 or 2% of the total amount of taxes declared per month of delay.

The fine may increase by 0.33% per day, with a limit of 20% per month, plus 1% per month in arrears and plus the Selic variation, the basic interest rate. If payment is made by June 30th, the fine will be discounted by 50% and will be reduced to R$25.

If the MEI does not make the DASN-Simei declaration, it may still suffer other sanctions. “Whoever doesn’t has the MEI considered unfit, so they can no longer issue an invoice, register the MEI with any body and lose benefits”, explains accountant Edilson Conrado Pereira Júnior, vice president of the CRC-RJ (Regional Accounting Council of the Rio de Janeiro).

Before starting the declaration, the micro-entrepreneur needs to know if his revenue is covered by the rules. The MEI billing limit is BRL 81,000 per year. If the company was opened during 2022, the amount is proportional to the revenue of BRL 6,750 per month.

For MEI truck drivers, the maximum amount is BRL 251,600 per year, with the proportional amount being BRL 20,966.67 per month. “If it is not within the rules, the recommendation is that it be sent to DASN-Simei and, subsequently, MEI asks for the framework for Simples Nacional”, says the vice president of CRC-RJ.

See the step by step to do the DASN-Simei

• Access the Simples Nacional website (and click on the Simei Serviços button). In the Calculation and Declaration item, choose DASN SIMEI – Annual Declaration for MEI

• If the user has accessed the APP-MEI, available for download on the Google Play Store and the Apple Store, just click on Make the declaration in the menu

• Fill in the CNPJ number and click Continue

• Check that the number and social name are correct at the top

• In Start, select the Calendar Year (in this case it is 2022), Original will appear in “Declaration Type” and click Continue

• In Fill, enter the annual gross revenue obtained in each item: commercial and industry, and provision of services. It is necessary to separate the revenues from the activities in their specific field. The system will add up the gross revenue from the activities.

• If there was no revenue in the calendar year, leave BRL 0.00 in the respective field

• Then, answer if the MEI had employees during the year of the declaration and click on Continue

• Under “Summary”, you don’t need to fill in anything. The item serves as a check on the monthly DAS payment made during the year. When the Paid column has a dash, it means that there was no record of the payment of the tax. After checking, click Transmit.

• In Conclusion, information is provided on whether the declaration was transmitted, the calendar year, the type of declaration and the time. Click Delivery Receipt to save a copy of the transmission of the declaration or print the receipt.

I didn’t have a prescription in MEI. Do I need to declare?

Yes, DASN-Simei is mandatory for all MEI. “In this case, the MEI must put R$ 0.00 in the revenue fields and send the statement. If not, he will have the MEI considered unfit”, explains Ferreira Júnior.

I closed my MEI during 2022. Do I need to declare?

Yes, the micro-entrepreneur will have to send the revenue data obtained until the end of the MEI. In DASN-Simei, in the Start field there will be the item Special situation. Who closed the CNPJ must click on Extinction and go to Continue.

Fill in the other fields and send the declaration, also keeping the receipt for five years. “Even if the company has been closed down, keep the receipt for possible later checks”, explains Ferreira Júnior.

According to the Federal Revenue, those who dropped the MEI in 2023 also have the option of transmitting the DASN-Simei this year. The micro-entrepreneur must select the year 2023 and it will be automatically indicated that it is an extinction, in addition to informing the date of withdrawal of the CNPJ.

I made a mistake in some information in the DASN-Simei. How do I do?

In this case, the MEI will have to enter the statement and choose the fiscal year to be corrected. After selecting it, the rectifier option will appear in Declaration type.

The micro-entrepreneur changes the data he needs and transmits the declaration again. One recommendation is to save or print the new transmission receipt.

How do I check if the statement was transmitted?

In addition to the Conclusion item shown in the statement step by step, MEI can check the transmission on the Simples Nacional website. Go to Simei Serviços, and in the item Calculation and Declaration, go to Query Statement Transmitted from MEI. Select if you have a digital certificate or passcode.

If you don’t have an access code, you can create it right away by clicking on this link (It asks for the CNPJ and CPF of the responsible person, fill in the requested letters and click Validate

After choosing the code or certificate, you will have access to the statement sent.