It is now available on the government website to send the Annual Declaration of Simples Nacional (das-simei) of 2025.
Mandatory for all Individual Microentrepreneur (MEI)das-simei is a means to keep small business regularized, and refers to Gross Billing Registered in 2024.
The purpose of the document is to inform the Federal About the income of your microenterprise, in addition to hiring employees throughout the year.
By determination of the federal government, individual microentrepreneurs (MEIs) entrepreneurs who record are considered.
If the entrepreneur exceeds the amount of R $ 81 thousand, it is necessary to resort to one, leaving aside the Simples Nacional – simplified tax regime for companies and which evaluates only gross gains – without considering profits and expenses in the period.
Most of the time, the company is considered a microenterprise (ME), adhering to the real profit regime or presumed profit.
In such cases, dasn-mei is no longer necessary, but the entrepreneur now has to make the income tax return for legal entities (IRPJ).
The MEI income statement can be made online, and for free. In 2025, by the Entrepreneur Portal.
Who needs to declare?
Every Individual Microentrepreneur (MEI) with open activities in the reference year of reference must deliver to das-simei. This also applies to companies that did not have revenues.
The completion and submission of the document is free, and can be done completely online through the official government website.
Step by Step for the MEI declaration
- Visit the Entrepreneur Portal, belonging to the Gov.br platform;
- Click “I’m Mei Already” option and then select “Annual Billing Declaration”;
- In the right menu, click “Deliver Annual Billing Declaration”;
- Enter the CNPJ and click “Continue”;
- Select the year for the declaration as 2024;
- Enter the value of the total gross revenue of the venture, filling out the amount related to the provision of services and also for trade and industry. As the MEI only fits in one of the two categories, the value of one of them will be R $ 0.00;
- The MEI should also inform if there was an employee hiring during the period;
- After filling in the information, carefully review the paid taxes and confirm the statement by clicking “transmitting”;
- Click on “Delivery Receipt” to save the shipping proof.
As with the conventional income tax declaration (IR), das-simei can also be rectified in the case of errors in the information.
Although the MEI has no revenue in the year relating to the declaration, it is necessary to register the amount of R $ 0.00 in the corresponding fields.
The process is the guarantee that the CNPJ will remain active and regularized, although there is no financial movements.
What happens if you don’t give the statement?
The statement is one of the means to keep the CNPJ of a regularized company. Thus, by not delivering it, the entrepreneur runs the risk of having his registration suspended, as well as possible problems with the IRS, as it is a tax requirement.
In the case of delays in delivery, a fine of at least $ 50 is applied, plus a cumulative fine of 2% per month, limited to 20% of the company’s gains, if the statement is not sent.
Text by Maria Clara Dias
