The individual micro-entrepreneur (MEI) who did not submit the Simplified Annual Declaration to the MEI (DASN-Simei) on time can still regularize the situation and send the document. However, you will pay a fine of 2% per month, with a minimum amount of R$50 and a maximum of 20% of the total amount of declared taxes.
Traditionally, the deadline for submitting the MEI declaration ends on May 31 of each year. In 2022, however, the deadline was extended to June 30.
The fine payment slip is automatically issued after the declaration is transmitted. The Federal Revenue guides every MEI that acted in any period of 2021 to send the document, even with the payment of the fine, to avoid inconvenience.
Until it delivers the declaration, the MEI will not be able to generate the Simples Nacional (DAS) collection document and will be in debt with the simplified tax payment system. In addition, the entrepreneur may have the social security benefits blocked due to the lack of payment of the contributions due and be unable to pay in installments the debts related to the period covered by the declaration.
To fill in the MEI declaration, it is necessary to access the service of the DASN-Simei, available on the Simples Nacional portal, inform the company’s CNPJ and click on Next. The entire process is done online.
The main information to be presented is the revenues obtained during the year, according to the different types of activities, such as commerce, industry and provision of services. The microentrepreneur that was active, but did not earn last year, must fill in the amount of R$ 0.00 and complete the declaration. Anyone who hired an employee in 2021 must mark yes in the field that appears on the form.
After that, the program will list the monthly tax payments made in the past year. After transmitting the declaration, the taxpayer obtains the receipt, which must be kept for five years. In the case of late delivery, a fine for the delay is automatically generated.
Framework
Individual companies with revenues of up to R$ 81 thousand per year (R$ 6,750 per month) can be classified as MEI. Above the ceiling, the legal entity is classified as a micro-enterprise.
As a participant in Simples Nacional, the micro-entrepreneur is required to collect the simplified collection document of the individual micro-entrepreneur on a monthly basis, which unifies in a guide the contribution of 5% of the minimum wage to Social Security and the payment of R$ 1 of Tax on Services, if the self-employed person works in this field, or R$ 5 Tax on the Circulation of Goods and Services (ICMS), if the professional works in commerce. There is also the new figure of the MEI-Caminhoneiro, with its own contribution rates.
According to the Panel Map of Companies, from the Special Secretariat for Productivity and Competitiveness of the Ministry of Economy, there are 13,598,106 individual entrepreneurs in the country, out of a total of 19,381,597 active companies. This is equivalent to 70% of the total business in operation in Brazil.
