DASN-SIMEI: How to File the MEI Annual Declaration by May 31

The DASN-SIMEI is the MEI's (Microempreendedor Individual, Individual Microentrepreneur) annual revenue declaration. It must be filed by May 31 of each year, reporting the previous year's gross revenue, online, on the Portal do Simples Nacional. Those who file late pay a fine of 2% per month, with a minimum of R$ 50.00.

What the DASN-SIMEI is

It is the Declaração Anual do Simples Nacional para o Microempreendedor Individual (Annual Simples Nacional Declaration for the Individual Microentrepreneur), provided for in Lei Complementar 123/2006 (Complementary Law 123/2006) and Resolução CGSN 140/2018. In it, the MEI reports to the government the total gross revenue of the previous calendar year.

It is an obligation separate from the monthly DAS (Documento de Arrecadação do Simples Nacional, Simples Nacional tax payment slip): paying the slip every month does not exempt you from the declaration.

Deadline and who must file

• As a rule, every MEI must file, including those with no revenue during the year.
• The deadline is the last day of May, for the previous year (for example, by 05/31/2026 for 2025 revenue).
• If the MEI closed the business (baixa), the closure declaration has its own deadline: by June 30, if the event occurred from January to April; in all other cases, by the last day of the month following the closure.

Step by step to file

1. Gather the invoices issued, the revenue record, and the year's statements.
2. Go to the Portal do Simples Nacional, in the MEI area, and open "DASN-SIMEI" with your access credentials (gov.br account or access code).
3. Select the calendar year of the declaration.
4. Enter the gross revenue amounts requested by the system, according to the type of activity.
5. Answer the other questions on the form, such as whether you have an employee, if applicable.
6. Review, submit, and keep the filing receipt.

Fines and correcting mistakes

• Late or missing filing: a fine of 2% per calendar month or fraction, capped at 20%, with a minimum of R$ 50.00.
• Incorrect or omitted information: R$ 100.00 for each group of 10 items.
• The fine is cut in half if the declaration is filed after the deadline but before any ex officio procedure by the Receita Federal (Brazilian Federal Revenue Service), and by 75% if filed within the deadline set in a notice.

If you notice a mistake in a declaration already sent, check the system itself for the rectification option.

If the declaration goes unfiled

Failing to file generates a fine, calculated per month of delay. If you went years without filing, regularize it soon: file the overdue declarations, pay the fines, and check the DAS slips. The guide on the DAS-MEI explains how to issue and pay on time.

Fine example

An MEI who files the 2025 declaration 3 months late pays a fine of 2% per month or fraction, that is, 6% (3 × 2%), subject to the R$ 50.00 minimum. The percentage stops at 20% and, if the declaration is filed before any Receita Federal procedure, the fine is cut in half.

What the declaration shows

The DASN-SIMEI is the basis for checking whether the MEI stayed within the R$ 81,000.00 limit. If the year's revenue exceeded the cap, you must report the disqualification (desenquadramento); see the guide on MEI disqualification.

Frequently asked questions

Does an MEI with no revenue have to file?

As a rule, yes. When there was no revenue, the declaration is filed with a zero amount.

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

It is not mandatory. The MEI can do it alone, for free, on the Portal do Simples Nacional.

I filed it wrong. Now what?

Check the rectification option in the system. Incorrect or omitted information can result in a fine, so correct it as soon as possible.

Read also

• DAS-MEI 2026: amount, due date, and how to pay
• MEI revenue limit in 2026 and what happens if you exceed it
• MEI disqualification (desenquadramento): causes and what to do