Users who do not submit the declaration by the deadline can pay a fine. See how to do it.
June 30, deadline for the delivery of the Annual Declaration of the Individual Micro-entrepreneur, and many have not yet completed the declaration. According to MaisMei, a platform that assists individual micro-entrepreneurs in resolving bureaucracy, 70% of users still have DASN (Annual Declaration of Simples Nacional) in arrears.
The micro-entrepreneur who does not deliver the MEI 2022 Annual Declaration by 30 June can send it late starting from 1 July. However, in August, a fine of 2% per month on the declared valuewith R $ 50.00 as a minimum and maximum value not exceeding 20% of the amount declared.
“Some people confuse the individual tax return, which expired on May 31, with the Annual Declaration of the MEI. Those who are individual micro-entrepreneurs must make and deliver the DASN mandatorily, even if their company did not earn anything in 2021, but continued with the CNPJ active, it must be stated ”, warns Mateus Vicente, CEO of MaisMei.
To facilitate the declaration process, the MaisMei team has prepared some tips to make the declaration quickly and without errors. Watch:
1. Do a financial check
When completing the return it will be necessary to communicate the gross revenues of your business, or all the values obtained with or without issuing invoices. There is a billing limit for the MEI which, in 2021, was R $ 81,000 per year. If your billing exceeds this amount by up to 20%, you will have to pay excess taxes and you will also no longer be considered MEI, having migrated to a new regime, generally falling into the ME (Micro-enterprise) category.
2. Pay attention to filling in the value fields
When filling in the amount acquired in 2021, two fields will be displayed: “Revenues from trade and industry” and “Revenues from services rendered”, you will need to fill in only the fields corresponding to your business, that is, if you are a service provider, enter the value in the ‘Total Gross Revenue’ field, include rental and business revenue without ICMS (tax on movement of goods and services and ISS (service tax).
And when it comes to Commerce and Industry, fill out receipts for commerce, industry and inter-city and interstate transport services, as well as the provision of meals. You will also need to respond if you have hired employees within the period covered by the declaration.
3. Check everything before sending
After completing the declaration, a summary will be presented where it is possible to check the amounts of taxes paid and due for 2021. Check if the values are correct and, if not, make the correction. And if you have a monthly DAS contribution in arrears, you can make the declaration after determining your situation using the PGMEI (DAS Generation Program for MEI).
After completing all the fields, click on “Submit” and download the declaration and sanction (MAED), if you have declared after the deadline. It is important to save it and then pay for it later, because if it is not saved at that time, it can only be reprinted with access to the full version of PGMEI. After submission, only certain information can be changed in the amendment statement.
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