The procedure must be carried out online and is mandatory even for those who did not obtain a prescription in the previous year.
O term for sending the Simplified Annual Declaration for Individual Microentrepreneurs (DASN-SIMEI) ends next Sundayis May 31. All entrepreneurs who worked under the Simei regime in 2025, even if they did not register revenue in the period, are obliged to transmit the document to the Federal Revenue Service to maintain the regularity of the company.
The declaration must contain the total amount of gross revenue obtained in the previous calendar year, detailing the revenue related to commerce and industry activities and the provision of services. The taxpayer must also inform whether he had an employee during the period.
See how to send:
The process is made exclusively from digital form. Microentrepreneurs can access the program via Simples Nacional Portal or by APP-MEI applicationavailable for mobile devices.
To carry out the transmission, it is necessary that all monthly calculations of the calendar year to which the declaration refers have been carried out in the DAS Generator Program for the MEI (PGMEI). If there are months without verification, the system will issue a warning and prevent the delivery of the declaration until the situation is regularized.
Step by step
- Access: On the Simples Nacional Portal, the user must select the option “DASN-SIMEI – Annual Declaration for MEI”. In the application, simply click on “Make the declaration”;
- Identification: Enter your CNPJ number;
- Year selection: Choose the corresponding calendar year (2025) and the type of declaration (Original);
- Filling: Enter the amount of annual gross income. The system will request the separation between revenues from commerce/industry and the provision of services of any nature;
- Employee: Answer whether an employee was hired during the period;
- Summary and Transmission: The system will display a summary of taxes calculated and paid. After checking the data, click “Transmit”;
Billing limits
The gross revenue limit to qualify for the regime, to be verified in the declaration, is R$81,000 per year (or its proportional limit for the year in which activity began). For the MEI autonomous cargo transporterthe annual limit is R$ 251.600,00.
If revenue exceeds the ceiling by up to 20%, the entrepreneur must pay a DAS for excess revenue. If the excess is greater than 20%, the taxpayer is excluded from the regime and will be taxed by Simples Nacional as a Microcompany.
Late fines
Delivery after May 31st subjects the MEI to the Fine for Late Delivery of the Declaration (MAED). The value is 2% per month latelevied on the amount of taxes declared, with minimum value of R$ 50.00. The fine notification is automatically generated at the time of transmission after the deadline.
