MEI: Know the obligations, how you can pay tax, problem a notice and different
- August 4, 2022
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The Individual Microentrepreneur (MEI) is an entrepreneur and needs to be up to date with some obligations to meet the requirements of the Federal Revenue, City Hall and labor laws. If the entrepreneur does not fulfill the commitments, the CNPJ can be canceled, which prevents access to various benefits, such as social security, issuance of invoices and obtaining loans.
Erika Borges Ferreira, accountant and professor of the accounting sciences course at Universidade Presbiteriana Mackenzie considers that, despite being simplified, the MEI is a company and has obligations to be fulfilled. Although they are not so strict, they should be a point of attention for entrepreneurs to avoid future problems. Check below the obligations that a MEI must fulfill:
Pay the DAS tab monthly
The Individual Microentrepreneur’s DAS (Simples Nacional Collection Document) Generator Program can be accessed through the collection website. It is only necessary to inform the CNPJ, click on “Issue Payment Guide (DAS)”, select the year and month to pay the tax.
The payment of the DAS is important to guarantee the benefits of retirement due to age, disability, sick pay, maternity salary, death pension, license free of charge, among others.
Annual billing submission
The deadline for sending data on annual invoicing starts in January and ends in May of the year following the declared period.
The deadline ends on June 30, and the data is sent through the Revenue website. Basically, three pieces of information must be included in the MEI Annual Declaration (DASN SIMEI – Annual Declaration of Simple Nacional) of 2022:
- Amount of revenue related to the sale of products and/or services in 2021;
- Total gross revenue received in the same period;
- If you had an employee registered during the year 2021.
Complete the monthly revenue report
Sérgio Murilo Petri, PhD in the accounting sciences department at UFSC (Federal University of Santa Catarina), states that the MEI is not required to have an accounting professional (accountant or accountant), but must carry out its entry controls (purchases) and output (sales).
Completing the report is mandatory and can be done manually or digitally. The deadline to register the information is until the 20th of each month, referring to the previous month.
To complete the report, the entrepreneur will indicate his CNPJ, his corporate name and the month of calculation. In addition, the document is separated into three parts, which relate to trade, industry and service activities.
In this way, the company will fill in, in the specific field of its activity, the gross revenue received in the month without the issuance of an invoice and the revenue with an invoice issued. Subsequently, the two revenues (with and without invoice) must be added to calculate the total gross revenue for each month.
It is not necessary to send the report to any agency, however, it must be kept for 5 years, including the invoices. Here you can see a template to be filled.
After the formalization of the MEI, with the creation of the CNPJ, the next step is to organize to issue the invoice, which is an official document, used to prove a commercial transaction between two parties, either for the sale or for the provision of a service.
The issuance of the invoice must occur whenever there is a transaction. It is important to remember that the MEI is not obliged to issue an invoice to an individual, unless he/she requests it. However, if it is a legal entity (a company), the MEI is obliged to issue an invoice.
If the company is in the service sector, the invoice will be issued by the city hall. In this case, each municipality determines the rules for requesting and issuing invoices.
If the company’s branch is commerce or industry, the issuance will take place by the State Department of Finance. Likewise, each State will determine the rules for issuing the tax document.
If you are an entrepreneur who provides services, look for your city hall. If you are a merchant who sells or produces, look for the Secretary of Finance of your state.
Provide employee information
Individual microentrepreneurs can have up to one registered employee and can only hire if they pay at least the minimum wage (R$ 1,212) or the amount within the salary floor of the professional class. There is a 5% tax on salary.
It is important to consider that a MEI employee will also have rights and benefits, such as vacations, 13th salary, maternity allowance and others, in the same way as a worker from any company, if the activity performed is formalized and recognized by the government.
State and/or municipal registration
The MEI state registration is the document that identifies the company in the State Tax Registry. Each state has guidelines that determine the registration and payment of this tax.
Municipal registration is carried out at the city hall of your city, through the Real Estate Taxpayer Registry (CCM).
If the company has two areas of activity, such as trade and service provision, for each activity, it will issue a corresponding invoice.