Document, mandatory for everyone with an active CNPJ, is important for the fiscal regularity of micro-entrepreneurs
MEIs (individual microentrepreneurs) can now begin the process of delivering the Simples Nacional Annual Declaration for the 2024 tax year. The document, which must be presented by May 31, 2025, is essential for maintaining fiscal regularity, covering both those who had financial transactions and those who did not register activities.
The Federal Revenue reinforced the importance of the declaration for all MEIs with an active CNPJ, including those who chose to write off their MEI within the same year. The process includes filling in the total gross revenue amount, indicating the hiring of employees, if any, and reviewing the information before completing the submission.
For MEIs that have ceased their activities, the declaration must be made in a “special situation”, following specific deadlines according to the date of discharge from the CNPJ.
The late fee is calculated at 2% of the monthly contribution, multiplied by the number of months late. The amount is limited to 20% of the contribution, with a minimum amount of R$50.
