The MEI (Microempreendedor Individual) is a simplified business regime in Brazil. It has monthly and annual obligations. This guide answers the most common questions about DAS, DASN-SIMEI and invoicing.
1. What is DAS and why pay it?
DAS (Documento de Arrecadação do Simples Nacional) is the monthly MEI payment. It includes the social security contribution (INSS) and, depending on activity, ICMS and/or ISS. Keeping DAS up to date keeps the CNPJ regular and maintains INSS benefits.
2. How and where do I pay DAS?
Always generate DAS through official government channels. Payment is available via boleto, Pix or automatic debit (depending on the bank). Avoid unofficial sites to prevent scams.
3. What is DASN-SIMEI?
DASN-SIMEI is the annual declaration. You report the previous year’s gross revenue, even if it was zero. The deadline is May 31 of the following year.
4. Does MEI need to issue invoices?
For individual customers, invoices are not mandatory unless requested. Forlegal entities, issuing invoices is mandatory. For services, MEIs use theNational NFS-e Portal.
5. Quick checklist
- Pay DAS every month.
- Submit DASN-SIMEI by May 31.
- Issue invoices when required.
- Keep payment and invoice records.
Official links
Portal do Empreendedor: https://www.gov.br/empresas-e-negocios/pt-br/empreendedor
Annual MEI declaration (DASN-SIMEI): https://www.gov.br/empresas-e-negocios/pt-br/empreendedor/servicos-para-mei/declaracao-anual-de-faturamento
National NFS-e Portal: https://www.gov.br/nfse/pt-brConclusion
MEI obligations are simple, but they must be done. Keep DAS paid, submit DASN-SIMEI on time and issue invoices when required to keep the CNPJ regular.