The process of closing the activities of an individual microentrepreneur (MEI) is simple, it is possible to cancel 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", how is it known, a special version of the Annual Declaration (DASN-SIMEI). According to a survey conducted by MaisMei, 80% of MEIs that cancel their CNPJ do not file the DASN for termination. The survey analyzed about 5 thousand microentrepreneurs registered in the app aimed at MEI
Kályta Caetano, head of Accounting at MaisMei, explain 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 a person opens a CNPJ MEI just for a specific job and then decides to close it in the same month, she also needs to carry out this process. The only difference is in the delivery time, depending on which month of the year the termination was given, affirms
According to her, the submission of the "DASN termination" must be done in the same year as the cancellation, following some rules: if the extinction of the MEI 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 termination of the CNPJ. That is to say, if the responsible person canceled their MEI in August, must issue the MEI Declaration by the last day of September, for example
The only exception, still according to Kályta Caetano, it is when the CNPJ is canceled on December 31. In this case, The declaration of termination 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, it refers to the calendar year 2023.
Consequences
When the individual microentrepreneur cancels the CNPJ without submitting the termination declaration within the deadline, a fine is charged at the moment the declaration, finally, for made. According to the Federal Government, a guide (DARF) is generated for the payment of the fine, the amount corresponding to 2% per month on the declared value, with a minimum of R$ 50 and a maximum of 20% of the total taxes. A 50% reduction applies for voluntary delivery and, if the amount is less than R$ 50,00, the fine will be R$ 50,00, following the minimum value
Furthermore, Kályta Caetano emphasizes that not submitting the Declaration can also lead to restrictions and future impediments for the person responsible for the CNPJ. "The failure to submit the DASN can generate issues with the CPF of the MEI holder". This can happen because the CPF's registration status may become irregular with the Federal Revenue if the tax obligations related to the MEI are not regularized, including the DAS debts, if he has it. Thus, the debts will be transferred to his personal identification number (CPF). Being in an irregular situation with the Federal Revenue Service can also lead to restrictions such as difficulties in obtaining negative debt certificates, participation in public tenders, acquire loans, among others, say
The process for submitting the Declaration of termination is simple and can be done through the Simples Nacional Portal. Already through the MaisMei app, it is possible to make the declaration in a simplified and secure way. Just fill out a form with your business information and wait for the team of specialists to send the proof of delivery of the declaration
