Do you know what ICMS MEI is and when you should pay? Despite being a simple business modality, the Individual Microentrepreneur (MEI) also needs to bear tax responsibilities with the government. Within this set of MEI tax obligations is included the ICMS. This text will clarify your doubts about this tax and what is its relationship with the MEI. Follow until the end.
What this article covers:
What is ICMS MEI?
ICMS is a tax created in 1996, which is the responsibility of the states and the Federal District, that is, they are responsible for collection and collection. The tax is charged based on the circulation of goods and the practice of certain services. In a way, it is present in almost all products and services that are part of our daily lives.
The amounts collected are destined to different areas, such as education, health, security and the cost of the public machine as a whole. Each Federation Unit determines the rates applied on different products and services, but generally this value varies between 7% and 25%.
Who is MEI has to pay ICMS?
Yes, those who are MEI also need to pay ICMS. And not just ICMS, MEI also needs to pay other important taxes such as ISS and also pay INSS/Social Security, for example. But, as it is a business model that aims to simplify the lives of entrepreneurs, MEI is free of some charges such as IPI, Confis, PIS/Pasep, IRPJ and CSLL.
How to pay?
One of the benefits of being a MEI is being able to pay taxes in a unified way. This happens through the payment of the DAS (Simples National Collection Document). This document needs to be paid every month and already includes all mandatory taxes for the category, including ICMS MEI.
Bear in mind that, depending on your business area, the value of the DAS is different. For commerce and industry, the value is R$ 56.00. For services, the charge is BRL 60.00. For commerce and services, the value is R$ 61.00. Regarding ICMS MEI itself, the monthly amount paid is always R$ 1.00, regardless of the activity carried out.
So if you are MEI and you already regularly pay your DAS, the collection of ICMS relating to your company is being done correctly, so there is no need to worry about it.