MEI tax return deadline ends on May 31; learn how to file it

Microempreendedores Individuais (MEIs) in Brazil must file their annual report with the Federal Revenue Service by May 31. The required document is the Declaração Anual do Simples Nacional (DASN-SIMEI), which serves as the MEI’s yearly tax statement. In this declaration, the entrepreneur reports the gross revenue earned in the previous year, broken down by commerce, industry, and service provision. Even MEIs that had no revenue during the year are still required to submit the form.

According to tax lawyer Leonardo Roesler, the MEI has a dual tax obligation. The first is the DASN-SIMEI, which covers the business side of the microenterprise, including annual gross turnover and whether the entrepreneur hired an employee. The second is the individual income tax return for the taxpayer as a private person, which concerns personal assets and financial life. This second filing includes taxable income, assets, investments, deductible expenses, dependents, and changes in personal wealth over time.

Roesler explains that the MEI’s business revenue is not automatically the same as personal profit. There is a clear distinction between the company’s gross income, the expenses needed to operate the activity, and the amount that the entrepreneur actually receives as personal income. In other words, one declaration deals with the simplified business activity of the MEI, while the other evaluates the tax situation of the individual behind the business.

The individual income tax return becomes mandatory for people who received more than R$ 35,584.00, which may include not only income earned through the MEI but also other sources such as rental income. This means that MEIs need to be careful when separating business finances from personal finances, since the two declarations follow different rules and serve different purposes.

Failure to file the DASN-SIMEI on time may create problems for the microentrepreneur, including difficulties keeping the MEI in good standing with the tax authorities. For this reason, even those who had little or no activity during the year should make sure the annual statement is sent within the deadline.

The annual MEI filing is a key compliance step for millions of Brazilian microentrepreneurs, helping the government track business activity and ensuring that entrepreneurs remain regularized. At the same time, the personal income tax return may still be required depending on the individual’s total income and financial situation.