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Expired annual declaration requires attention, fine payment, and submission via the Entrepreneur Portal to keep the company compliant
The deadline for the Individual Microentrepreneur (MEI) to submit the Annual Declaration of the Simples Nacional (DASN-SIMEI) ended on May 31, according to federal government guidelines. Submission is mandatory every year via the Entrepreneur Portal and includes information on revenue, contributions, and any employee hiring. Those who did not submit the document on time can still regularize the situation but will have to pay a late fee. The charge is 2% per month on the taxes due, limited to 20%, with a minimum amount of R$ 50.
Delayed regularization requires immediate attention
The pending issue can be resolved online, and therefore, the entrepreneur should complete the declaration as soon as possible. Submission requires simple data, such as the gross revenue for the period and information about employee hiring. After transmitting the declaration, the MEI needs to issue the delivery receipt and generate the Darf for the late fee. Payment within the deadline avoids additional interest and helps maintain the regular CNPJ.
How to submit the late DASN-SIMEI
The procedure starts in the Annual Revenue Declaration area of the Simples Nacional. The entrepreneur provides the CNPJ, selects the year of the overdue declaration, and fills in the gross revenue obtained during the period. Then, they indicate if there was employee hiring, check the data, and transmit the declaration. Finally, the system allows issuing the receipt and the Federal Revenue Collection Document regarding the fine.
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Declaration also applies to MEI without revenue
All individual microentrepreneurs must submit the annual declaration, including those who had no revenue during the year 2025. In these cases, the fields for gross revenue, sales, or services should be filled with R$ 0.00, indicating no activity. The federal government also advises the monthly completion of the Monthly Gross Revenue Report, a legal obligation that facilitates the financial control of the MEI.
Revenue limit can change classification
The annual limit for MEI in 2025 was R$ 81,000, equivalent to an average of R$ 6,750 per month. For companies opened during the year, the calculation is proportional to the month of formalization. For example, those who opened the CNPJ in May 2025 had a proportional limit of R$ 54,000 until the end of the year. If this amount is exceeded, the entrepreneur must pay taxes on the excess.
Excess revenue requires regime change
According to Gabriel Santana Vieira, a lawyer specializing in tax law, the MEI that earns up to 20% above the limit, that is, up to R$ 97,200, will be automatically disqualified starting from January 1 of the following year. Those who exceed this percentage will have retroactive disqualification to January 1 of the year in which the limit was exceeded. This situation can lead to additional costs, such as taxes, fines, and interest.
Error in the declaration can be corrected
The MEI who reported any incorrect data can access the corresponding year’s declaration again. After selecting the period, simply choose the rectifying option in the type of declaration. The entrepreneur changes the necessary information, transmits the document again, and saves or prints the new receipt. This correction helps keep the data updated with the Federal Revenue Service.
CNPJ cancellation also requires special declaration
In case of CNPJ extinction, the MEI must submit the special situation declaration. If the cancellation occurred between January 1 and April 30, 2025, the deadline is until June 30, 2026. In other cases, the submission must occur by the last day of the month following the cancellation. The obligation remains even after the registration is closed.
Pending issues can compromise the MEI’s CNPJ
The failure to submit the declaration can result in fines and even compromise the regularity of the CNPJ. The registration can also be permanently canceled when the MEI goes two years without paying the mandatory monthly contributions. This risk reinforces the importance of regularizing the DASN-SIMEI, paying the overdue fine, and keeping the company within the regime’s rules.
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