Accountant: When to Hire One and How Much It Costs for MEI and ME

The MEI (Microempreendedor Individual, Individual Microentrepreneur) is not required to have an accountant, because it is exempt from fiscal and accounting bookkeeping. The microempresa (ME, microenterprise) and anyone opening a CNPJ of another type need an accounting professional at stages such as signing the CNPJ request, and in practice one is essential day to day.

What the MEI must do on its own

According to the Receita Federal, the MEI is exempt from fiscal and accounting bookkeeping but has simple obligations:

• Keep the monthly gross revenue report, with the purchase and sales or service invoices attached. It does not need to be submitted, only presented if the tax authority asks for it.
• Pay the DAS (Documento de Arrecadação do Simples Nacional, Simples Nacional payment slip) every month, even with no revenue.
• File the DASN-SIMEI (Declaração Anual do Simples Nacional para o MEI, MEI Annual Declaration) by the last day of May each year.
• Issue an invoice when selling to companies (CNPJ), as a rule.

Anyone who forgets the DASN-SIMEI pays a fine of 2% per month, capped at 20%, with a minimum of R$ 50.00. All of this can be done without an accountant, using the free services of the Portal do Empreendedor and the Simples Nacional.

What the ME and the EPP must keep

The microempresa and the empresa de pequeno porte (EPP, small business) in the Simples Nacional have more obligations:

• A livro-caixa (cash book) with all financial and banking activity. If it does not exist or does not allow that activity to be identified, the company may be excluded from the Simples Nacional ex officio.
• The monthly declaration (PGDAS-D) and payment of the DAS by the 20th.
• Additional books and records, depending on the activity and whether the taxpayer is subject to ICMS or ISS.
• Simplified accounting, which is optional.

An individual entrepreneur with gross revenue of up to R$ 81,000.00 per year is exempt from uniform bookkeeping and the annual balance sheet. A sociedade limitada (Ltda, limited company), on the other hand, requires accounting with a balance sheet.

When it is worth hiring

1. When opening a company that is not an MEI: the CNPJ request through gov.br requires the signature of the designated accounting professional.
2. When migrating from MEI to ME: the accountant helps simulate the most advantageous regime and carry out the disqualification (desenquadramento).
3. When hiring employees: the volume of obligations grows with payroll, FGTS, and eSocial.
4. When there are debts or pending issues: they advise on installment plans and regularization.
5. When revenue approaches the limit: the decision to grow calls for planning.

How much it costs

There is no official price table for accounting services. The amount is agreed between the parties and tends to vary with the type of company, the activity, the number of invoices, whether there are employees, and the city.

Before signing a contract:

• ask for a written proposal listing what is included, such as payroll, invoices, declarations, and company opening;
• ask what is charged separately, such as contract amendments and extra declarations;
• confirm who keeps the passwords and access to your company's portals;
• compare at least two proposals.

For free guidance at the start, Sebrae (Brazilian Micro and Small Business Support Service) and the Portal do Empreendedor offer content and support for people who are just starting out.

Frequently asked questions

Does an MEI need an accountant?

It is not mandatory, since the MEI is exempt from fiscal and accounting bookkeeping, but it can hire one if it wants support.

Do I need an accountant to file the DASN-SIMEI?

No. The MEI files the declaration itself on the Portal do Simples Nacional, for free.

Where can I find free guidance to get started?

On the Portal do Empreendedor and at Sebrae, which offer content and support for people opening a business.

Read also

• DASN-SIMEI: how to file the MEI annual declaration
• From MEI to microempresa: when and how to migrate
• Microempresa (ME): what it is and how to open one