New Limit of R$ 81 Thousand Requires Attention: Those Who Exceed It Need to Migrate to Simples Nacional, with New Obligations and Fiscal Risks.
Exceeding the MEI limit in 2025 does not mean closing the business, but starting a more complex phase. The annual limit remains R$ 81 thousand, and upon exceeding it, the microentrepreneur must deregister and migrate to another tax regime, such as Simples Nacional, according to the portal Economia Real.
This transition brings new fiscal requirements, the possibility of retroactive charges, and even fines if the process is not done correctly.
The challenge lies in adjusting the accounting and communicating with the Federal Revenue within the deadline, avoiding problems that could compromise the business’s cash flow.
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How Deregistration from MEI Works
According to accountant Isabela Ruyther, if revenue exceeds the limit by up to 20% (up to R$ 97.2 thousand), the deregistration only takes effect in the following year.
In this situation, it is enough to inform the Federal Revenue by the last business day of the month following the excess.
However, when revenue exceeds 20% of the limit, the effect is retroactive: the entrepreneur must be classified as a Microenterprise (ME) since January 1 of the same year, recalculating all taxes as Simples Nacional and paying interest and fines if there’s a delay. This rule often catches microentrepreneurs by surprise.
When Deregistration Happens Automatically
Not always is the decision made by the entrepreneur. In some cases, the system automatically deregisters the MEI. This occurs when:
- revenue exceeds the limit of R$ 81 thousand;
- there is recurring default;
- the MEI becomes a partner in another company;
- the business starts to engage in activities not permitted by the category;
- or when purchases exceed the legally established limit.
Professor Tiago Slavov from FECAP warns that another point of risk is “pejotização”: if the MEI works exclusively and subordinately for a single company, it may be classified as disguised employment, subject to labor and social security penalties.
Obligations and Costs When Migrating to Microenterprise
Changing from MEI to ME requires immediate adaptation. The entrepreneur will need to deal with state or municipal registration, electronic invoicing, delivering periodic declarations, and new labor routines.
According to Slavov, errors in choosing the tax annex or calculating taxes can lead to fiscal issues and fines. This is why many experts recommend seeking accounting support in the process.
Despite the difficulties, migration can also be seen as an opportunity: with a larger structure, the company gains more credibility and room to grow.
More Than Bureaucracy: A Step Towards Business Evolution
Ceasing to be MEI is a milestone that should be seen as evolution. Deregistration does not mean a loss of simplicity, but rather the beginning of a new phase, where structured accounting becomes a strategic ally for enhancing results.
And you, have you or do you know someone who faced the MEI deregistration? How was the experience with the MEI limit in 2025?
Share your opinion in the comments; we want to hear real stories from those who live this transition in practice.

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