MEIs: how to settle and pay your debts in installments

The possibility of establishing a legal entity in the Individual Microentrepreneur (MEI) modality opened the way for formalizing the activities of several self-employed professionals. The simplified business model allows for annual revenues of up to R$81 thousand, exempt from federal taxation such as Income Tax, PIS, Confins, IPI and CSLL.

With a simplified tax collection at a fixed monthly rate of approximately R$60, workers can pay to contribute to the National Institute of Social Security (INSS), guaranteeing social security rights, such as sick pay, maternity leave and retirement, for an amount very modest.

In addition, in the payment of each month, the MEIs also collect, depending on the activity performed, the Tax on Circulation of Goods and Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS) and the Tax on Services (ISS).

Even if there is no billing, the MEI must pay the monthly fee. However, the Internal Revenue Service identified more than 4.4 million entrepreneurs, which means about a third of the total of MEIs, forgot to pay the tax and accumulate debts of R$5.5 billion. With an eye on this feature, the agency stipulated a period for regularization until August 31 for the entrepreneur to renegotiate his debt without losing the CNPJ.

After this date, the debtors will be included in the active debt of the Union, which will be charged in court with interest and other charges provided for by law. Entrepreneurs in debt will also lose the right to be included in the Simples Nacional and may face difficulties in obtaining financing and loans.

How to consult MEI debts?

Regularize your MEI debts so as not to lose the benefits of the individual microentrepreneur program. (Source: Pixabay/Steve Buissinne/Reproduction)Source:  Pixabay/Steve Buissinne/Reproduction

The consultation on any MEI debt can be carried out through the DAS Generator Program for the MEI, the same used to issue the monthly tax payment slip. Access to PGMEI is made exclusively through the Simples Nacional Portal on the Internet, at http://www8.receita.fazenda.gov.br/SimplesNacional/.

When accessing the portal, the entrepreneur must select the option Simei-Services. The next step is to find and select the option PGMEI – DAS Generator Program for MEI (full version), within the Calculation and Declaration tab.

Accessing with the access code

To access the system, the taxpayer will need a digital certificate, which most MEIs do not have, or an access code. When clicking on the key symbol, a screen will be displayed to inform CNPJ, CPF of the person responsible, access code generated in the simple national portal and the characters of the image.

If the MEI has not yet made an access code or simply forgot, select the link “Click here” and inform the CNPJ, the CPF of the person responsible, the characters of the image (captcha) and click on “Validate”.

If the CPF of the person responsible for the company has declared the income tax in the last two years, the portal will request the year of exercise of one of the declarations so that the declaration receipt number can be informed. If there is no income tax return, the system asks for the Voter’s Title and date of birth to generate the access code.

A shortcut to the query

Debits can only be consulted with the MEI's CNPJ. (Source: Federal Revenue/Reproduction)Debits can only be consulted with the MEI’s CNPJ. (Source: Federal Revenue/Reproduction)Source:  Federal Revenue/Reproduction

For a quicker and less complicated consultation, there is a shortcut little publicized by the Internal Revenue Service. Within the Calculation and Declaration tab, MEI can click on the link “PGMEI – DAS Generator Program for MEI”, which is right above the full version.

After informing the CNPJ of the legal entity, the taxpayer can select the option Issue Payment Slip (DAS) and consult all debts from 2016 onwards. , as well as penalties and interest.

How to regularize the MEI situation?

If the entrepreneur can pay off all his debts at once, he can access the simple version of PGMEI, as explained in the shortcut for debt consultation. On the same screen where unpaid taxes appear, the taxpayer can select the option “Issue DAS”, which generates a document, similar to the bank slip, with the sum of all amounts that can be paid in the banking network.

Banco do Brasil customers can select the option “Pagar online” and will be forwarded directly to the Internet Banking of the financial institution, where they can pay off their debts.

Payment in installments

To make installment payments, it is necessary to have an access code, Digital Certificate or login through the Gov.br platform. (Source: Federal Revenue/Reproduction)To make installment payments, it is necessary to have an access code, Digital Certificate or login through the Gov.br platform. (Source: Federal Revenue/Reproduction)Source:  Federal Revenue/Reproduction

The MEI debt balance can also be paid in up to 60 installments, with a minimum installment of R$50. To do so, the entrepreneur must access the e-CAC portal of the Federal Revenue, at the address https://cav.receita .fazenda.gov.br/autenticacao/login and inform your CNPJ, access code and password.

There is also the option of entering the Federal Revenue system with the gov.br account, if the entrepreneur has one, or even from the login information of the Internet Banking of Banco do Brasil, Banrisul, Bradesco, Banco de Brasília, Caixa Federal Economics, Sicoob and Santander.

Once logged into the system, the entrepreneur must look for the option “MeI Installments” and select “Conventional Installments”. After confirming membership and checking all debts, just click “Continue” and “Finish”.

To approve the request, the taxpayer must select “Print DAS” and pay the first installment. In the following months, the taxpayer needs to access the system again to generate the guides and make the payment. In this way, the entrepreneur guarantees the maintenance of the benefits of his MEI.

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