How to Close an MEI: CNPJ Deregistration and Pending Obligations (2026)

To close your MEI (Microempreendedor Individual, Individual Microentrepreneur), you request the baixa (deregistration) on the Portal do Empreendedor, pay any outstanding DAS, and file the closing DASN-SIMEI. The service is free, the baixa does not erase debts, and the same CNPJ cannot be reopened later.

How the baixa works

The baixa is the termination of the individual microentrepreneur's CNPJ, and it is requested online by the owner. You do not have to go to any agency or pay a fee. It is different from desenquadramento (disqualification), in which the CNPJ continues to exist but the company leaves the MEI regime.

To file the baixa, you need a bronze, silver, or gold gov.br account and the full CNPJ number.

Step by step

1. On the Portal do Empreendedor (Entrepreneur Portal), go to "Já sou MEI" (I'm already an MEI), choose "Baixa de MEI," and click "Solicitar baixa" (Request deregistration). Check the data, tick the deregistration statement, and finish.
2. On the Portal do Simples Nacional, enter the CNPJ, generate the payment slip for any outstanding DAS (Documento de Arrecadação do Simples Nacional, Simples Nacional payment slip), and pay it.
3. Still on the Portal do Simples Nacional, file the DASN-SIMEI (Declaração Anual do Simples Nacional para o MEI, MEI Annual Declaration) under the special situation (closing declaration), reporting the revenue for the period in which the company was active.
4. Issue the Certidão de Baixa de Inscrição no CNPJ (CNPJ Deregistration Certificate) on the Receita Federal website and keep the receipt.

What you still need to pay

The DAS is due as long as the company is a participant in the regime, even with no revenue. That is why anyone filing a baixa must also pay the DAS for the following month, as instructed by the Portal do Empreendedor. Example: a baixa on March 31 requires paying the DAS due April 20; a baixa on April 1 requires paying the DAS due April 20 and the one due May 20.

Anyone who files the DASN-SIMEI late pays a fine of 2% per month, capped at 20%, with a minimum of R$ 50.00.

Debts, registrations, and automatic cancellation

• MEI debts can be sent to the dívida ativa (federal debt roll) and collected by the PGFN (Procuradoria-Geral da Fazenda Nacional, Attorney General's Office for the National Treasury), even after the baixa.
• Installment payment plans at the Receita Federal have a minimum installment of R$ 50.00 and up to 60 installments; at the PGFN, the minimum installment is R$ 300.00.
• The service page states that the baixa extends to the state and municipal administrations, but check with your city hall whether any fee, license, or permit issues remain.
• The CNPJ may be canceled automatically if there are 12 consecutive months without DAS payment and without filing the DASN-SIMEI.

Complementary Law 238/2026 provides for the remission (forgiveness) of federal MEI debts established up to October 13, 2026, with conditions and starting in 2027. Before paying off or installing an old debt, check the rules and the PGFN regulation.

If you want to be an MEI again

You cannot reopen the same CNPJ. Anyone who wants to start a business again must open a new CNPJ, and opting for the MEI regime still depends on meeting the eligibility rules. If the idea is simply to grow, first consider migrating to a microempresa (ME, microenterprise).

Frequently asked questions

Does closing the MEI cancel debts?

No. The debts remain and can be collected. The exception is a possible remission provided by law, which has its own rules.

Do I need to file the DASN-SIMEI if I closed the MEI?

Yes. The baixa does not exempt you from the declaration for the period in which the company was active.

Can I file the baixa with overdue DAS?

Yes. The baixa can be requested, but outstanding amounts remain due and must be paid or installed.

Read also

• DASN-SIMEI: how to file the MEI annual declaration
• CNIS: how to check and correct your INSS contributions
• Can an MEI have a formal work card (carteira assinada)? Rights and risks