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MEI Obligations
The individual microentrepreneur is required to pay monthly, through the DAS – National Simple Collection Document contributions for social security, social security, ICMS or at the ISS.
Verification of new values
- R $ 49.90 (not to collect ISS and ICMS)
- R $ 50.90 (who receives ICMS – trade)
- 54 , $ 90 R (for who receives the ISS service)
- R $ 55.90 ] (For those who collect ISS and ICMS – trade and services)
These values take effect from January / 2019. Please note that the contribution of January 2019 expires on 20/02/2019
Payment can be made by direct debit, online payment or through the banking network and lottery houses up to the date of payment. 20 of each month.
DASN-SIMEI
The annual declaration of the national annual declaration of Simples ( DASN-SIMEI ), concerning the billing of the year 2018, can already be transmitted. The delivery deadline is May 31, 2019.
If the DASN-SIMEI transmission occurs after the 31/05/2019, a minimum fine of R $ 50 will be generated.
DASN Filing
- Amount of Total Gross Receipts from Trade, Industry, Intercity and Intercity Transportation and Meals – Total Gross Revenue for the Calendar Year must be declared selected, referring to trade, industry, inter-city and interstate transportation and meal provision, even if it is $ 0.00 R $.
- Value of total gross revenues from services of any kind, except interurban and interstate transport – Revenues must be informed of revenue generated by this activity, gross total earned during the course of the year Calendar year chosen, with reference to services rendered of any kind, except for inter-municipal and inter-state transport, even if the value is R $ 0.00. This field will be inhibited if, in the CNPJ's MEI register, no CNAE is badociated with these activities.
- Total Gross Revenue – The field automatically populated by the system displays the sum of the first two fields. debit of the Simples Nacional
Until 31 December 2019, the Federal Tax Service is authorized to accept a single installment payment per calendar year of the company opting for the National Single and may include debts already paid in installments .
Modifications – Occupations of MEI
1 – Due to a new version of CNAE codes dating from 2019, two professions were dismantled:
Trades suppressed:
- Parts and independent accessories for motorcycles and scooters [19659024] Owner of a bar and an independent congénère
Occupations included:
- New dealer of parts and accessories pa independent motorcycles and scooters
- Dealer of spare parts and accessories for motorcycles and scooters
- Owner of bar and congeners, without entertainment system, independent
- Owner of bar and congeners, with entertainment system, independent
2 – The profession below has had its modified description:
- Description of the profession: Trader of live animals and food and pet supplies independent [19659024] Description since 2019: merchant of articles and supplies for pets (excluding the sale of drugs)
3 – The drafting of the occupation of "Independent Viveiro", in which the impact of ICMS was recorded, has been corrected.
4 – As of 2019, the following occupations will no longer be authorized for MEI:
- Independent Poultry Slaughterer
- Align (a) Independent Tire
- Independent Agricultural Applicator
- Independent Tire Balancer [19659024] Independent hazardous waste collector
- Independent trader in the field of extinguishing fires
- Independent trader in the fire department
- Independent trader of liquefied petroleum gas (LPG)
- Drug dealer independent veterinarians
- Shopkeeper for parts and accessories for independent motorcycles and scooters
- Independent trader of homeopathic pharmaceuticals
- Pharmaceutical merchant
- Manufacturer of independent sanitary towels
- Independent natural water manufacturer
- ] Manufacturer of independent sanitary napkins [19659] 024] Manufacturer of self-contained sanitary napkins
- Manufacturer of disinfectant manufacturer
- independent perfumery and personal care products
- Manufacturer of independent cleaning products
- Manufacturer of independent soaps and detergents
- ] Independent Direct Marketing Operator
- Independent Pyrotechnic Products
- Producer
- Restorer of Independent Historic Buildings
- Independent Cemetery
Restorer of Independent Historic Buildings
- Independent Cemetery
- Independent Cemetery
-
Tax administrations may sanction these occupations from the second fiscal year following the abolition of the tax exemption. The MEI that carries out these activities will have to complain about not complying with the Simple National Portal.
Non-compliance by mandatory communication may occur if it is done
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