One of the factors that characterize the profile of the individual micro-entrepreneur (MEI) is their turnover, since they can only earn up to R$ 81,500 per year. However, in some cases, microentrepreneurs end up exceeding this limit and question the consequences of this. That way, better understand what happens if the MEI exceeds the billing ceiling.
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To become a MEI, and remain as such, there are criteria established by the Complementarity Law 128/2008, such as: have annual revenues of up to R$81,000, with an average of R$6,750 per month, available to active companies during the year; non-participation in another company; own a single establishment (no branches); have a maximum of one employee (with minimum wage or category floor); among other factors.
If the entrepreneur fails to meet any of these conditions, he must notify the Revenue by the end of the month following the occurrence of the change. If this is not done, the organization can assume this position and change the MEI category to a higher one, such as a microenterprise (ME), without informing the entrepreneur.
In cases where the increase was 20% in relation to the billing limit of up to R$ 81 thousand, the entrepreneur must collect the Simples Nacional (DAS) Collection Documents, which are still in the possession of MEI, until December of the current year. The billet is generated by the declaration system (DASN), which has already been pre-calculated with the applicable taxes. Furthermore, moving to a higher level category above MEI is optional. With this, after paying the DAS, the entrepreneur can choose to remain in the MEI in the following year.
In cases where the value exceeds 20% in relation to the MEI ceiling value, changing the company's category is mandatory and must be communicated to the Revenue. If you do not apply, taxes will be collected retroactively.