The MEI (Microempreendedor Individual) is Brazil’s simplest business structure, but it comes with strict limits. When your business outgrows those limits, migration to ME (Microempresa) becomes necessary — sometimes mandatory. Understanding when and how to make this transition prevents penalties and business disruption.

When Migration Becomes Mandatory

Automatic Triggers

Trigger	Threshold	Consequence
Annual revenue exceeds R$ 81,000	By up to 20% (R$ 97,200)	Migration effective January 1 of next year
Annual revenue exceeds R$ 97,200	More than 20% above limit	Retroactive migration to January 1 of current year
Hiring more than 1 employee	2nd employee registered	Immediate migration required
Adding a partner	Any partner addition	MEI does not allow partners
Activity not permitted for MEI	CNAE excluded from MEI list	Must migrate to continue operating
Owner becomes partner in another company	Any participation	MEI exclusion

Revenue Exceeding the Limit

The most common trigger is revenue. Pay close attention to the two scenarios:

Scenario 1: Revenue between R$ 81,000 and R$ 97,200

• You finish the year as MEI
• Migration takes effect on January 1 of the following year
• You pay a complementary DAS covering the difference in Simples Nacional rates

Scenario 2: Revenue exceeds R$ 97,200

• Migration is retroactive to January 1 of the current year
• All revenue for the year is recalculated under Simples Nacional (ME) rates
• Back taxes may be due with interest

Step-by-Step Migration Process

Step 1: Request Desenquadramento

Access the Simples Nacional portal (www8.receita.fazenda.gov.br) and submit a “desenquadramento” (de-registration) request from SIMEI.

Information needed:

• CNPJ number
• Simples Nacional access code or digital certificate
• Reason for migration
• Effective date

Step 2: Update at the Junta Comercial

After desenquadramento from SIMEI, you must register the change at your state’s Junta Comercial:

• Convert from MEI registration to full Junta Comercial registration
• Submit a social contract (contrato social) or equivalent document
• Pay the Junta Comercial registration fee (varies by state, typically R$ 100–300)

Step 3: Update Municipal Registration

Visit your municipal prefecture or use the online portal to update your cadastro municipal from MEI to ME. This may affect your ISS registration and rates.

Step 4: Hire an Accountant

As an ME, you are legally required to have a registered accountant. If you did not have one as a MEI, this is the time to engage one. They will handle:

• Tax regime selection (stay in Simples Nacional or choose another regime)
• Monthly tax calculations
• SPED filings if applicable

Step 5: Update Business Operations

• Invoicing: You may need to switch from NFA-e (MEI simplified invoice) to NFS-e or NF-e
• Digital certificate: Required for most MEs (not required for MEI)
• Banking: Notify your bank of the company type change

Costs of Migration

Item	Approximate cost
Junta Comercial registration	R$ 100–300
Accountant setup fee	R$ 300–800
Digital certificate (A1)	R$ 150–250
Monthly accounting fee (ongoing)	R$ 200–500
Social contract preparation	Often included in accountant fee

Tax Impact

MEI Tax (Before Migration)

Tax	Monthly amount (2026)
DAS-MEI (fixed)	R$ 75.90–81.90 depending on activity
Total annual	~R$ 910–983

ME Under Simples Nacional (After Migration)

Revenue band	Effective tax rate
Up to R$ 180,000	6% (services Annex III) to 15.5% (services Annex V)
R$ 180,001–360,000	11.2% to 18% depending on annex
R$ 360,001–720,000	13.5% to 19.5% depending on annex

The tax increase is significant. A service company earning R$ 150,000/year might go from ~R$ 950/year (MEI) to ~R$ 9,000/year (Simples Nacional at 6%). Plan for this increase in your financial projections.

Voluntary Migration: When It Makes Sense

Even if you have not hit the mandatory triggers, voluntary migration may benefit you if:

• You need to hire more than one employee
• You want to add partners to the business
• Your business activity was removed from the MEI list
• You need a more professional business structure for contracts or tenders
• You want to issue more complex invoices not available to MEIs

How to Prepare

1. Monitor your revenue monthly — do not wait until December to realize you exceeded the limit
2. Research accountants before you need one — have a relationship in place
3. Budget for increased costs — accounting fees, digital certificate, and higher taxes
4. Review your CNAE codes — migration is a good time to update your activity codes
5. Update your fiscal address — ensure your SedeFiscal address documentation supports the ME registration

SedeFiscal and MEI-to-ME Migration

SedeFiscal fiscal addresses work for both MEI and ME registrations. When you migrate, your address stays the same — only your company type changes at the Junta Comercial and Receita Federal. SedeFiscal provides updated documentation if needed for the new registration, ensuring a smooth transition without address-related complications.

Migration from MEI to ME is not a setback — it means your business is growing. Plan for it proactively rather than reacting to penalties after the fact.

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