Find out here the step by step that you, Individual Microentrepreneur, must follow to settle your debts before the deadline.
What this article covers:
How does MEI work?
The Individual Microentrepreneur is a financial model that works as a kind of first stage of formalization for those who want to have their own company. Therefore, the MEI, in addition to becoming an autonomous person, is guaranteed the rights and duties with the National Register of Legal Entities (CNPJ), as well as benefits such as maternity aid, paid leave due to problems health insurance and retirement through the National Institute of National Insurance (INSS).
In exchange for this, the Individual Micro-entrepreneur has the duty to make the monthly payment of the Simples Nacional Collection Document (DAS), whose value is directly linked to the type of activity carried out by the MEI, as a way that the inconveniences related to the taxation of Tax on Circulation of Goods and Services (ICMS) and Tax on Services (ISS) are avoided.
The three types of possible frameworks for an Individual Microentrepreneur are:
- Industry and/or Commerce;
- Services provision;
- Industry and/or Commerce with Provision of Services.
In addition to the DAS using the type of activity carried out by the MEI as the basis of its value, it is also adjusted based on the value of the minimum wage in practice in the country. About 5% of the minimum wage is represented by the Simples Nacional Collection Document, as well as the ICMS (which corresponds to R$1 monthly) and ISS (which corresponds to R$5 monthly) taxes.
The value of R$1,100.00 was established for the minimum wage, which, in the DAS, corresponds to the following monthly values:
- R$56.00 for the Individual Microentrepreneur who works in Industry and/or Commerce;
- R$60.00 for the Individual Micro-entrepreneur who carries out his activity in the Provision of Services;
- R$61.00 for the Individual Microentrepreneur who works in Industry and/or Commerce and Services.
Although the MEI does not pay the monthly percentage of the Income Tax (IR), it is its duty to make the annual declaration of its earnings through the exercise of its economic activity. To do so, the Individual Microentrepreneur must complete the Simples Nacional Annual Invoicing Declaration (DASN-SIMEI), as well as filling in the Income Tax as an Individual.
How to settle debts?
In order for the Individual Micro-entrepreneur to settle his debts, he must consult his debts in the DAS Generator Program for MEI, a digital procedure that can be done both through the website and through the MEI Application, which is available for Android and iOS phones, through the step by step listed below.
- Click on the option “PGMEI – DAS Generator Program for MEI (full version)”.
- After logging in using the digital certificate and/or your access code, click on the option “Consulta Extracto/Pendências” and then click on the option “Consulta Pendências no Simei”.
If the MEI has some kind of debt, it can print the Simples Nacional Collection Document (DAS) to make your discharge.
How does active debt work?
If the MEI does not settle its debts, it is registered in the Union Active Debt, in which all the debts it owes to the federal government are presented. As a result, the Individual Microentrepreneur is subject, in addition to paying what he owes, to paying additional charges such as fines and/or interest, as well as the loss of tax and social security benefits such as, for example, having your name excluded from Simples Nacional and experiencing difficulties in obtaining loans and/or financing. It is only guaranteed that there is no cancellation of the National Register of Legal Entities (CNPJ) of the Individual Microentrepreneur.
It was presented how to settle the debts of an Individual Microentrepreneur.