No delivery of the document will result in a fine of 2% on the total taxes declared each month late, with a ceiling of 20% on the total amount
The (MEIs) have until this Saturday (31), to make the delivery of the Annual Declaration simplified to the Individual Microentrepreneur (Das-Simei). This obligation applies even to those who did not record revenues in the previous year, being necessary regardless of the Individual Income Tax return. The completion of das-simei must be done through the entrepreneur portal. It is important to note that the statement is mandatory, even for those who ended their activities as MEI. The process can be carried out through the Simples Nacional website or the app-MEI app, facilitating access to entrepreneurs.
To make the statement, the MEI must follow some simple steps. First, you should access the Simples Nacional Portal and click on the “Dasn Simei – Annual Declaration for MEI” option. Then you need to enter the CNPJ and check the data, select the calendar year (2024) and the type of statement, in addition to informing the annual gross revenue and the presence of employees. Finally, you need to click “Transmit” and save the receipt. If the MeI revenues exceeded R $ 81 thousand, it is necessary to undertake, becoming a microenterprise (ME) or a small company (EPP). The retroactive payment of the months in which the limit was exceeded must be made by issuing the Simples National Collection Document (DAS).
For those who did not make a profit or who ended their activities, it is necessary to declare a revenue of $ 0.00. In the case of MEIs that were closed, the end date must be informed in the statement. The delivery of Das-Simei to closed companies between January 1 and April 30 must be held by June 30. For those who closed their activities between May and December, the statement must be made by the last business day of the month following closing. Fines for delayed delivery of the statement are 2% per month, with a limit of 20% and a minimum amount of $ 50. For those who pay the fine spontaneously, there is a 50% discount. If there is a need to correct information in the statement, the MEI must again access the entrepreneur’s portal, select the calendar year that needs rectification and opt for the correction option.
*Report produced with the aid of AI
Posted by Luisa Dos Santos
