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New MEI Rule May Combine Income from CPF with Revenue from CNPJ and Cause Disqualification. Understand the Risks, the Impact of the Interpretation by the Revenue Service, and How “Super MEI” Tries to Solve the Problem
The change that is beginning to gain traction among freelancers, online retailers, and service providers promises to affect the wallets of millions of Brazilians. The idea of separating personal life and business life has always been one of the foundations of the Individual Microentrepreneur, but the Federal Revenue and the Management Committee of the Simples Nacional have advanced over this boundary, putting many people on alert.
Under the new interpretation of the rules, income received in the CPF may be combined with the revenue from the CNPJ and push the MEI towards disqualification even if the entrepreneur does not exceed the sixty thousand reais annual limit on their own.
The topic sparks debate because many assert that there is not enough clarity for those who work with multiple income sources.
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How Combining CPF and CNPJ May Affect the Annual Limit of the MEI
The point that triggered the most discussion is the interpretation of Resolution CGSN No. 183, which establishes a stricter relationship between activities performed by the same individual. In practice, the Revenue Service has begun to consider that a person who has a MEI CNPJ but performs similar or complementary activities in their CPF may have the amounts combined for the purposes of analyzing the annual limit of the regime.
This affects especially those professionals who carry out small informal paid services as individuals while operating the remainder of their activities within the MEI CNPJ. For a worker receiving recurring payments for consultations, deliveries, quick services, or small sales, the risk is of being classified as someone who fractionates activities to remain artificially within the simplified regime.
Accounting specialists warn that taxpayers need to understand if the service performed under the CPF is economically related to what they declare under the CNPJ. If so, the Revenue may interpret the activity as a single business activity.
This means that any amount received outside the system may count in the final calculation of revenue, even if the entrepreneur considers that income as informal supplementary. This perspective narrows the space for those working on multiple fronts and requires stricter tracking of inflows and outflows.
The impact is even greater for those working with online sales. Many entrepreneurs constitute revenue on platforms like marketplaces using personal data, while the remainder is reported through the CNPJ.
If the tax authority determines that there is an economic unit, the values may be consolidated. This could lead to automatic disqualification, requiring migration to the Simples Nacional and retroactive tax collection.
The Debate Over the Creation of “Super MEI” to Raise the Limit to Up to R$ 150 Thousand
The pressure caused by the rule has reignited discussions in Congress. Legislators have been advocating for the creation of the so-called “Super MEI,” an intermediate category capable of serving millions of small entrepreneurs who grew during the pandemic but still lack the structure to migrate to Simples.
The project, under consideration since 2023, aims to allow microentrepreneurs with annual revenues between one hundred thirty and one hundred fifty thousand reais to remain in a simplified regime with reduced obligations. The proposal comes back to the debate whenever there are fiscal movements that seem to tighten the operational space of small businesses.
Members of the economic team have already indicated that the current model does not reflect the reality of the country. The number of MEIs has risen to over fifteen million, and many are operating at the maximum permitted limit, with no room to grow.
The creation of an intermediate category would include more balanced contribution rules and allow entrepreneurs to advance without facing a sharp tax burden. However, so far, there is not enough political consensus to vote on the text. The discussion gained new momentum precisely because of the repercussions of combining revenues and the legal uncertainty it brought.
Accountants claim that a limit of one hundred fifty thousand reais would significantly reduce risky situations and prevent small businesses from becoming unviable simply due to exceeding revenue thresholds. Furthermore, it would allow formal entrepreneurs to take on work that is currently moving towards informality.
What the MEI Can Do Now to Avoid Problems with Audits and Disqualification
While Congress does not define the future of “Super MEI,” the majority recommendation is for entrepreneurs to organize their financial activities more rigorously. The main guidance is to avoid having activities of the same nature circulate simultaneously under the CPF and CNPJ.
If it is necessary to receive occasional amounts as an individual, accountants suggest maintaining a clear separation of the nature of the service, and, whenever possible, issuing invoices through the CNPJ.
Another recommendation is to monitor the accumulated revenue monthly to avoid surprises at the end of the year. With the rise of digital platforms, the Revenue Service has easier access to banking information, payment transactions, and commercial operations. The fiscal environment has become more transparent, and entrepreneurs need to track their own performance to avoid being caught by surprise.
The change in posture required by the current interpretation of the rule has elevated the debate on legal security. Professionals argue that the rule needs to be revised, but until that happens, the practical reality is that millions of people may find themselves close to the limit without realizing it.
The creation of “Super MEI” may be a medium-term solution, but entrepreneurs need to adjust their habits immediately to avoid fines and the loss of the benefits of the simplified regime.
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