The legal obligations of an Individual Microentrepreneur are necessary to formally work, even if on their own, have a CNPJ, and still confer benefits, as well as millions of Brazilians.
See in this article what are all the legal commitments of a MEI, even for a matter of taking the measure of becoming one, since it is an opportunity to open a business without having to spend a lot.
What this article covers:
All legal obligations of the MEI
The Individual Microentrepreneur must maintain these legal obligations:
- Make a monthly report of gross expenses;
- Make the payment of the monthly tax, the DAS
- Declare final billing (DASN) every year until the 31st of May;
- Issue invoices where necessary.
We have listed below all MEI obligations for you to understand better:
Payment of the DAS Guide
Every MEI is entitled to retirement, as well as other benefits (sickness allowance and maternity pay). For this, it is necessary to contribute monthly, that is, pay a Guia DAS, the Documento de Arrecadação do Simples Nacional.
This obligation is also a way of keeping the entrepreneur up to date with the Tax Authorities, and may vary according to the commercial activity.
In this sense, the DAS calculation is equivalent to
- 5% of the current minimum wage (INSS);
- R$ 1 on Circulation of Goods and Services (the ICMS), directed to commerce, industry and transport;
- R$ 5 of Tax on Services (ISS), for the MEI that provides services in general.
These are, therefore, fixed values, in addition to low costs for the company not to have surprises and squeezes at the end of the month.
With this, it is still important to point out that if the MEI spends two years without paying its DAS contribution and does not declare the DASN-SIMEI (which we will explain later), the CNPJ will be suspended for 30 days.
If the entrepreneur does not settle the debt within that time, the CNPJ status is permanently suspended.
What are the MEI benefits when paying the DAS?
By collecting your taxes and paying the DAS on time, the MEI will be able to:
- Retire by age;
- Retirement due to disability;
- Illness aid;
- Seclusion aid;
- Maternity leave;
- Death pension.
Pay the bill on time and meet the grace period for each one, so that you can get all these social security benefits and not have your CNPJ automatically cancelled.
Issuance of Invoice
Although it is not an obligation for every entrepreneur who fits as a MEI, issuing an Invoice is indicated so that you have the tax document. Furthermore, it cannot be missing in certain types of establishments or in certain cases.
Thus, you find yourself with the obligation to issue the note when providing services or selling to legal entities – whether a company or the government -, if your customers request it (as provided for in the Consumer Defense Code), or if the sale is over the internet. and need to deliver the product.
MEI’s Monthly Gross Revenue Report
Many people may think that this is not an obligation, but the Monthly Gross Revenue Report is provided for by law as soon as the MEI obtains its formalization.
It does not need to be submitted to government agencies, but it is important to complete it by the 20th of the month, as a reference to sales and services for the previous period.
Therefore, the MEI report serves to declare the company’s entries, even if it did not issue an invoice, and simplify the time to send your DASN – explained below.
Keep all reports together with your notes for a period of 5 years, as recommended by the Federal Government.
Delivery of DASN-SIMEI
The Simples Nacional Annual Invoicing Declaration (DASN – SIMEI) must be sent every year by May 31, by attaching it to the entrepreneur’s portal.
In it, you must inform only the total value of your sales and service provision, as this cannot exceed the stipulated limit to act as an Individual Microentrepreneur.
Otherwise, if you exceed the limit that is allowed, the company will have revenues as Simples Nacional and start paying higher taxes.
The declaration is, finally, mandatory even when there is no billing, and the fine in case the DASN is not delivered is at least R$ 50.00
Is it worth following to become one?
The interest in knowing all the legal obligations is probably related to the question of whether or not it pays to be an MEI.
In fact, signing up as an Individual Microentrepreneur requires knowing the advantages and disadvantages.
You should consider, for example, that this is a viable option for those who are going to start a business and do not want to have large expenses when hiring many employees (in MEI, only 1 is allowed) in addition to generating lower taxes than opting for Simples National.
On the other hand, you may still think that complying with legal obligations will bring you comfort in the future (benefits). And, finally, what remains as a disadvantage is not always getting loans from banks.
What is a MEI?
MEI is a category of company created by the Federal Government, from the Complementary Law 128/2008which includes self-employed people who wish to work and act in regular status.
In other words, the person with the CNPJ of MEI is the company itself.
Other professionals can also join this category, seen as a valuable initiative for startups, for example, which are simply start-up companies.
If you are a seller or provide informal services, but do not have much working capital, be sure to consider opening a MEI, when accessing the Entrepreneur Portal and always check the news on our website.