Simplified guide: learn how to make the MEI 2024 declaration

The MEI annual declaration for the year 2023 is now open and the deadline for submission is May 31, 2024.

If you are an Individual Microentrepreneur, you know that the MEI 2024 declaration is an important obligation to fulfill. Although it may seem difficult at first glance, the annual MEI declaration is essential to keep your company in good standing and avoid future problems with the tax authorities.

In this guide, we will teach you what you need to know about DASN-SIMEI, from its definition to how to declare yours in simple steps. Get involved!

First of all, what is the MEI Annual Declaration?

The MEI Annual Declaration, also known as DASN-SIMEI, concerns an annual obligation for those who are Individual Microentrepreneurs (MEIs). Through it, the MEI informs the Federal Revenue Service of its gross revenue from the previous year, as well as other important information about its activity.

DASN-SIMEI must be delivered annually, between the days January 1st and May 31st. It is important to pay attention to the deadline, as late delivery can result in a fine and even suspension of the CNPJ.

Why is it important to issue the annual MEI declaration?

Issuing the annual MEI declaration is essential for several reasons. Starting with the fact that it is a legal requirement for all MEIs, and non-compliance can result in fines and penalties.

Furthermore, the declaration helps to maintain the regularity of your company, making it easy to access social security benefits, such as retirement and maternity benefits. After all, many people don't know, but MEIs also have access to government benefits.

It is also a way to guarantee your participation in Simples Nacional, a favorable tax regime for micro and small companies and with low taxes.

How to declare?

The MEI 2024 declaration can be issued 100% online, through the MEI XNUMX portal Simple national. The process is simple and intuitive, just follow the following steps:

• Access the Simples Nacional (SIMEI) website;
• In 'available services', click on DASN SIMEI – Annual Declaration for MEI;
• Enter your CNPJ, as well as the security characters;
• Fill in the DASN-SIMEI fields with the requested data, such as annual gross revenue and any revenue from services provided;
• Review your statement before submitting;
• Click 'Transmit' and save the delivery receipt.

It is worth mentioning that it is essential, when filling out the declaration, to be aware of the accuracy of the data provided, as any inconsistency can lead to future complications.

Furthermore, it is important to highlight that the annual revenue ceiling allowed for micro-entrepreneurs is R$81.000. If this amount is exceeded, the individual microentrepreneur will be responsible for paying taxes on the excess amount and may be excluded from the MEI regime.

Who needs to declare DASN-SIMEI in 2024?

In 2024, those who had an active CNPJ on December 31, 2023 need to declare the DASN-SIMEI, even if they had no revenue in the year.

Therefore, MEIs that began their activities in 2023 are included: declare the time they were in activity; MEIs that had no revenue in 2023: declare zero value; MEIs that lowered their CNPJ in 2023: declare the period of activity until the date of withdrawal. Those who opened or MEI in 2024 do not need to declare.

What happens in cases of delays in the delivery of DASN-SIMEI?

Are you asking yourself: “I didn’t make the annual MEI declaration, what now?”? It is important to remember that DASN-SIMEI is mandatory, even for those who have not had invoicing. If you do not make the MEI 2024 declaration, you may be fined and have your CNPJ cancelled.

Remembering that the fine due to failure to declare is R$50,00 + 2% per month on the amount of tax due, which can reach up to 20% of annual revenue. In addition, interest is charged for the period of delay. Therefore, the debtor will need to pay the debt at the time of declaration, since the fine is generated automatically. 

Furthermore, a warning is in order! If you have outstanding annual declarations from previous years, no matter how long ago you stopped declaring your income, it is recommended and necessary to make annual MEI declarations.

It is essential to issue these declarations in order to avoid future complications with your company's CNPJ and take advantage of 50% discount on fine to regularize your MEI and maintain your commercial activities in compliance. That's right! It is still possible to get a good discount if you pay the invoice within 30 days after the DASN is issued.

It's in your hand! Now that you know how to fulfill your tax responsibilities, how about sharing this post with your friend who needs to complete the MEI 2024 declaration? To the next!