The process of closing the activities of a micro-entrepreneur (MEI) is simple, and it is possible to deregister the CNPJ through the Entrepreneur Portal with the help of a step-by-step guide. However, a final action is unknown to most: the "Declaration of extinction," as it is known, a special version of the Annual Declaration (DASN-SIMEI). According to a survey conducted by MaisMei, 80% of MEIs who cancel their CNPJ do not file the DASN of extinction. The survey analyzed around 5,000 micro-entrepreneurs registered on the app aimed at the MEI.
Kályta Caetano, head of Accounting at MaisMei, explains that the Declaration of extinction is mandatory in any situation, regardless of the duration of the MEI and whether or not there was revenue during this period. "In a hypothetical situation where the person opens a MEI CNPJ only for a specific job and then decides to close it in the same month, they also need to carry out this process. The only difference is the delivery deadline, depending on which month of the year the closure was made," they say.
According to her, the submission of the "DASN extinction" must be made in the same year as the deregistration, following some rules: if the MEI extinction occurs between January and April, the submission of the "DASN extinction" must be made by the last day of June. In other cases, the declaration must be submitted by the last day of the month following the end of the CNPJ. In other words, if the responsible person deregistered their MEI in August, they must submit the MEI Declaration by the last day of September, for example.
The only exception, according to Kályta Caetano, is when the CNPJ is deregistered on December 31. In this case, the Declaration of extinction must be submitted by the end of January of the following year.
It is worth remembering that the traditional DASN-SIMEI made in 2024, for example, refers to the calendar year 2023.
Consequences
When the individual micro-entrepreneur deregisters the CNPJ without submitting the extinction declaration within the deadline, a fine is charged at the moment the declaration is finally made. According to the Federal Government, a guide (DARF) is issued for the payment of the fine, amounting to 2% per month on the declared amount, with a minimum of R$ 50 and a maximum of 20% of the total taxes. A 50% reduction applies to spontaneous delivery, and if the amount is less than R$ 50.00, the fine will be R$ 50.00, following the minimum amount.
Furthermore, Kályta Caetano emphasizes that not submitting the Declaration can also lead to future restrictions and impediments for the person responsible for the CNPJ. "The failure to submit the DASN can result in pending issues on the MEI holder's CPF. This may occur because the registration status of the CPF can become irregular with the Federal Revenue Service if the fiscal obligations related to the MEI are not regularized, including DAS debts, if any. Thus, the debts will be transferred to his personal (CPF) account. Being in an irregular situation with the Federal Revenue Service can also lead to restrictions such as difficulties obtaining negative debt certificates, participating in public tenders, acquiring loans, among others," says.
The process for submitting the Termination Declaration is simple and can be done through the Simples Nacional Portal. It is possible to make the declaration in a simplified and secure way through the MaisMei app. Just fill out a form with your business information and wait for the team of specialists to send the proof of submission.
