05/23/2024 – 6:30
The deadline for submitting the Simplified Annual Declaration (DASN-SIMEI) for Individual Microenterprises (MEIs) ends on May 31st and one of the questions that arise at this time is: what to do when the revenue of the individual microenterprise exceeds the maximum annual value revenue, which today is R$81 thousand?
If the company has exceeded 20% or less of this amount, that is, invoiced up to R$97,200, it must inform the Federal Revenue within the month following the verification of the excess.
“In this case, he must present the Simplified Annual Declaration (DASN-SIMEI), relating to the calendar year 2023 (DASN-Simei 2024), by 05/31/2024, and will be excluded from MEI status, from 01 /01/24”, explained David Soares, tax consultant at IOB. He also explained that the company will need to pay additional taxes on the surplus.
Those who exceed 20% are also excluded from MEI status, but with retroactive effect to 01/01/23, i.e., the taxes payable will be higher.
“The company must pay the taxes due under the general rule of Simples Nacional, that is, as a Microenterprise (ME) or Small Business (EPP), as the case may be, with the due late payment increases. It will be as if the businessman had unduly opted for the MEI”, said Soares.
“The MEI not in compliance with retroactive effects to January 1, 2023, instead of DASN-Simei must present the Declaration of Socioeconomic and Fiscal Information (DEFIS), by March 31, 2024. In this case, it is already overdue”, he added.
The consultant exemplifies how this payment should be made:
In 2023, MEI should collect a fixed amount monthly corresponding to the sum of the following installments:
- R$ 65.10, as social security contributions;
- R$ 1.00, as ICMS, if you carry out commercial or industrial activities;
- R$ 5.00, as ISS, if you carry out the activity of providing services.
In case of non-compliance, he begins to collect taxes under the Simples Nacional system.
In the case, for example, of a MEI that does not comply with the regime and carries out commercial activity, whose revenue in January 2023 was R$10,000.00, it should collect R$400.00 under the Simples Nacional regime. In this case, as he has already collected R$66.10 (R$65.10 as social security contributions, plus R$1.00 as ICMS), he would only collect the difference of R$333.90 (R$ 400.00 – R$ 66.10).
Deadlines and fine
For MEIs established in the State of Rio Grande do Sul, the deadline was extended to July 31st,
The declaration can be transmitted by MEI APP or by Simples Nacional Portal.
Late delivery subjects the taxpayer to a fine of 2% per month of delay, limited to 20% of the total amount of taxes declared, or a minimum of R$50.00. The fine is automatically issued after the declaration is transmitted.
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