Every MEI (Microempreendedor Individual) in Brazil must file an annual declaration called DASN-SIMEI. This obligation exists even if your company had zero revenue during the year. Missing the deadline results in fines and can lead to your CNPJ becoming irregular.

What Is the DASN-SIMEI?

The Declaracao Anual do Simples Nacional para o Microempreendedor Individual (DASN-SIMEI) is a simplified annual tax return that reports your total gross revenue for the previous calendar year. It also confirms whether you had any employees during the period.

Unlike the complex declarations required of larger companies, the DASN-SIMEI is straightforward and can be completed in minutes.

Filing Deadline

The DASN-SIMEI must be filed by May 31 of each year, covering the previous calendar year’s activity:

Declaration Period	Deadline
January to December 2025	May 31, 2026
January to December 2024	May 31, 2025

If you closed your MEI during the year, you must file a special situation DASN-SIMEI (situacao especial) within 60 days of closing.

Step-by-Step Filing Guide

Step 1: Access the Portal

Go to the PGMEI portal (gov.br) and navigate to the DASN-SIMEI section. You will need your CNPJ number and either a gov.br account or the access code.

Step 2: Select the Calendar Year

Choose the year you are declaring. The system will show which year(s) have pending declarations.

Step 3: Report Gross Revenue

Enter your total gross revenue for the year, separated into two categories:

• Revenue from commerce and industry (sales of products, manufacturing)
• Revenue from services (service provision)

If you had both types of revenue, report each separately. The system will show the MEI annual revenue limit (R$ 81,000 in 2025).

Step 4: Report Employee Status

Indicate whether you had a registered employee during the year. MEI is allowed a maximum of one employee.

Step 5: Review and Submit

The system displays a summary. Review the information carefully, then submit. You will receive a receipt (recibo) confirming the filing. Save or print this receipt.

What If You Had Zero Revenue?

You must still file the DASN-SIMEI. Simply enter R$ 0.00 for both revenue categories. This is a common situation for newly formed MEIs or those that were inactive during the year. The declaration is mandatory regardless of activity.

Revenue Limits and Proportionality

The annual MEI revenue limit is R$ 81,000 (as of 2025). If you opened your MEI mid-year, the limit is proportional:

Month of Opening	Proportional Limit
January	R$ 81,000
April	R$ 60,750 (9/12 of R$ 81,000)
July	R$ 40,500 (6/12 of R$ 81,000)
October	R$ 20,250 (3/12 of R$ 81,000)

If you exceeded the limit by up to 20%, you will be reclassified as Microempresa (ME) from the following year. If you exceeded by more than 20%, the reclassification is retroactive.

Penalties for Late Filing

Filing after the May 31 deadline results in a fine:

• Minimum fine: R$ 50.00
• Calculated fine: 2% per month of delay on the total taxes due, up to 20%
• Reduction: The fine is reduced by 50% if paid within 30 days of the assessment

The fine is generated automatically as a DARF (federal tax payment slip) when you submit the late declaration.

Penalties for Not Filing at All

The consequences escalate if you simply do not file:

1. CNPJ becomes irregular after two years of missing declarations
2. DAS-MEI generation is blocked, preventing monthly tax payments
3. Cannot issue invoices, losing the ability to serve B2B clients
4. Risk of CNPJ cancellation by the Receita Federal
5. Difficulty obtaining loans and opening bank accounts

Common Mistakes to Avoid

• Reporting net revenue instead of gross: Report total revenue before any deductions
• Forgetting to include all revenue sources: Report every invoice, marketplace sale, and cash transaction
• Not filing for zero revenue years: The declaration is mandatory even with no activity
• Missing the proportional limit for partial years: Calculate correctly if you opened mid-year
• Not saving the receipt: Keep the filing confirmation for your records

Connecting DASN-SIMEI to Your Business Address

Your MEI registration is linked to your registered address. If you plan to grow beyond MEI, having a professional commercial address already in place makes the transition smoother. SedeFiscal offers plans compatible with MEI businesses, ensuring your address meets Receita Federal requirements from the start.

Conclusion

The DASN-SIMEI is one of the simplest obligations for any business in Brazil, but neglecting it can have serious consequences. Set a reminder for May, gather your revenue totals, and spend the few minutes needed to file on time. It is a small effort that keeps your MEI in good standing and your business running smoothly.

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