Creating an MEI (Individual Microentrepreneur) is one of the most practical and accessible ways to formalize your business in Brazil. Formalizing as an MEI offers several advantages, such as issuing invoices, access to social security benefits and the possibility of operating in a legalized manner. To get started, all you have to do is access the Entrepreneur's Portal, provided by the Federal Government. On the site, you will need to enter basic data, such as your CPF number, date of birth and voter registration or income tax return receipt number. Next, you will need to select the CNAE corresponding to your economic activity, create an assumed name and fill in the establishment's address. At the end of the process, a CNPJ will be generated, which represents your formalization as an MEI.
After formalizing, it is essential to understand the rules governing the MEI regime. The Individual Microentrepreneur can earn a maximum of R$ 144,900.00 per year, according to the limit in force for 2024. If the turnover exceeds this amount, the entrepreneur will be disqualified from the MEI and will need to migrate to another business modality, such as Simples Nacional. In addition, it is permitted to have only one employee, who must be paid up to the minimum wage or the floor of the category.
MEI's monthly payment is made through the DAS (Documento de Arrecadação do Simples Nacional), which includes taxes such as INSS, ISS or ICMS, depending on the activity carried out. To maintain regularity, it is also necessary to submit the Annual MEI Billing Statement (DASN-SIMEI) by May 31 of the following year. Failure to comply with these obligations can result in fines and prevent access to benefits.
MEI Rules and Advantages
The MEI was created to simplify the lives of small entrepreneurs by offering a simplified and less bureaucratic tax regime. However, there are some important rules that need to be followed. Only activities on the official list of CNAEs can be registered as an MEI. This list includes professions such as artisans, seamstresses, hairdressers, painters and digital marketing professionals, among others. For those working in digital marketing, for example, it is possible to register CNAEs related to design services, content creation, advertising and marketing consultancy.
The turnover limit of R$ 144,900.00 is proportional to the months you have been operating. Therefore, if you formalized your MEI in July, the permitted turnover will be proportional to the number of months remaining in the year. If the turnover exceeds the limit by up to 20%, the disqualification will be retroactive to the beginning of the fiscal year, but the entrepreneur will be able to migrate to Simples Nacional. On the other hand, when turnover exceeds this limit by more than 20%, disqualification occurs automatically and may include the levying of additional taxes.
Another important point is that not all activities can be registered as an MEI. Regulated professions such as doctors, lawyers and engineers cannot join the scheme. Therefore, before starting the formalization process, it is essential to check whether your activity is included in the list of permitted CNAEs. If not, you will need to opt for another business formalization regime.
MEI in Digital Marketing
Digital marketing is a growing area, and many professionals have opted to become MEIs to take advantage of the benefits of operating legally. Among the possible CNAEs for those working in this sector are those related to marketing consultancy, website creation, social media management and content production. Formalizing as an MEI in this segment allows you to issue invoices to clients, something that is increasingly required in the digital market.
In addition, being an MEI in digital marketing opens doors to contracts with larger companies, which generally prefer to work with formalized professionals. It also makes it easier to obtain credit from financial institutions, whether to invest in equipment, work tools or professional training. Another important benefit is social security coverage, which guarantees rights such as old-age retirement, sick pay and maternity pay.
However, it is essential to be aware of tax obligations and the turnover limit. In digital marketing, it is common for earnings to vary throughout the year, especially during periods of high demand, such as Black Friday and commemorative dates. That's why it's important to keep track of your monthly turnover to avoid surprises at the end of the year. If the limit is exceeded, you may be disqualified and have to adapt to another tax regime, which can be more costly and bureaucratic.
Billing Limit and Obligations
The MEI billing limit is one of the most important rules to observe. Currently set at R$ 144,900.00 per year, this amount is calculated in proportion to the months in which you operate. For example, if you formalized your company in March, the limit will be 10/12 of the total, taking into account the remaining months of the year.
If turnover exceeds the limit by up to 20%, the MEI will be disqualified, but can migrate to Simples Nacional. In this transition, the entrepreneur will pay higher taxes, but will still enjoy some of the advantages of the simplified system. In the case of an excess of more than 20%, disqualification is immediate and the entrepreneur will be placed under the tax regime corresponding to their turnover.
Maintaining fiscal regularity is essential to avoid problems. In addition to the monthly payment of the DAS, which varies according to the activity carried out, it is necessary to submit the Annual Billing Statement by the end of May. This document summarizes the total invoiced in the previous year and must be filled out carefully to avoid errors or omissions. Failure to comply with these obligations can lead to fines and even suspension of the CNPJ.
Issuing Invoices and Possible CNAEs
Issuing invoices is one of the main advantages of being an MEI, especially for those working in digital marketing. With a CNPJ, you can issue invoices to clients, ensuring greater professionalism and making it easier to formalize contracts. To issue invoices, you need to register with your state or municipality's Finance Department and obtain authorization to issue them. The process varies according to location, but can usually be done online.
The possible CNAEs for MEI include a wide variety of activities. In digital marketing, it is possible to register activities such as advertising consultancy, creating advertising material, producing content for the internet and design services. However, it is important to check the official list of CNAEs before formalizing, as not all economic activities are allowed for MEI.
MEIs can also work in various other areas, such as crafts, food, beauty and general services. Each activity has its own specificities and may require compliance with additional rules, such as obtaining specific permits or licenses. That's why it's important to do your research and find out about the requirements related to your sector.
Conclusion
Being an MEI is an excellent option for those who want to formalize their business in a simple and low-cost way. The scheme offers advantages such as issuing invoices, access to social security benefits and tax simplification. However, it is essential to understand the rules, such as the turnover limit, tax obligations and choosing the right CNAE.
In digital marketing, the MEI allows you to act professionally and expand your business opportunities, but it requires extra attention to billing and legal obligations. With planning and organization, you can take advantage of all the benefits of the regime and grow sustainably. If you want to start your journey as an MEI, start today and take the first step towards achieving your goals as an entrepreneur.
