Brazil: opening a MEI, the step-by-step checklist

Before opening

0 of 6

See whether your activity is on the list of occupations allowed to the MEI.
The list is in Annex XI of CGSN Resolution 140/2018 and on the Entrepreneur Portal.
Check the limit: R$81,000 a year, or R$6,750 per month of activity if you open during the year.
The bill proposing to raise the limit (PLP 186/2026) is not yet in force.
Confirm that you are not the owner, partner or manager of another company.
It is one of the MEI bans, along with having more than one establishment (Complementary Law 123/2006, art. 18-A, § 4).
If you plan to hire, remember: at most one employee, earning one minimum wage or the category floor.
The MEI pays 3% on the employee’s salary (Complementary Law 123/2006, art. 18-C).
Have a silver or gold level gov.br account.
It is the requirement for Brazilians who formalize through the Entrepreneur Portal.
Do the sums: the DAS is fixed (R$82.05 to R$87.05 in 2026), and what is left for you is revenue minus costs.
The DAS calculator also shows how much of the limit you use with your revenue.

0 of 5

Go to the Entrepreneur Portal, choose “Quero ser MEI” and then “Formalize-se”.
The service is free for the citizen (gov.br).
Fill in your personal details, address and the activities you will carry out.
Read and accept the registration declarations and the Statement of Awareness and Responsibility.
The statement has the effect of waiving the business permit and operating licenses: check whether your activity or your city asks for anything more.
Note the CNPJ number: it comes out right away, at the end of the registration.
The CNPJ, Commercial Registry and INSS registrations are obtained immediately (gov.br).
Download and keep the Certificate of Individual Microentrepreneur Status (CCMEI).
It is the MEI’s proof, free of charge, and proves the waiver of the permit.

0 of 6

Generate the first DAS on the Entrepreneur Portal, in the MEI app or on the Simples Nacional Portal.
The DAS falls due on the 20th of the following month; in 2026 it runs from R$82.05 to R$87.05.
Set a reminder (or direct debit) for the DAS on the 20th of every month.
If the 20th falls on a weekend or holiday, the due date moves to the next working day.
Separate the business’s money from your personal money: an account just for the activity.
Record the revenue every month: it is the Monthly Gross Revenue Report, with the purchase and sales invoices.
The MEI must keep it and only submits it when the tax authority asks (Federal Revenue Service).
Issue an invoice (nota fiscal) to clients with a CNPJ, and ask for an invoice on your purchases.
For individuals the invoice is waived, but the MEI must always buy with a tax document (Federal Revenue Service).
Keep the purchase invoices and the proofs of expenses.

0 of 5

Pay the DAS by the 20th, every month.
With the DAS up to date, the MEI is entitled to INSS benefits, once the waiting periods are met (gov.br).
Keep track of the year’s accumulated revenue against the limit.
File the annual declaration (DASN-SIMEI) by May 31, with the previous year’s revenue.
The deadline is the last day of May and applies even to those who had no revenue (Federal Revenue Service).
See whether you need to file the individual income tax return.
Being a MEI neither obliges nor exempts: the rules for anyone apply (Federal Revenue Service).
If revenue goes over the limit, talk to an accountant before deciding.
Up to 20% above: complementary payment slip and microenterprise the next year; more than 20%: exit from the start of the year.

0 of 2

If you stop the activity, request the CNPJ deregistration on the Entrepreneur Portal and file the extinction declaration.
It runs to the end of June (extinction from January to April) or to the end of the month after the extinction (Federal Revenue Service).
If the business will grow beyond the limit, plan the move to microenterprise with an accountant.