MEI: When You Must Issue an Invoice and How to Do It

The MEI (Microempreendedor Individual, Individual Microentrepreneur) is required to issue an invoice (nota fiscal) when selling products or providing services to a legal entity (a company or government agency). For individual consumers, as a rule, it is exempt, but must issue one if the customer asks. The service invoice is issued through the Portal Nacional da NFS-e (National NFS-e Portal), with a gov.br account and no digital certificate.

When an invoice is mandatory

The rule is in Lei Complementar 123/2006 (Complementary Law 123/2006) and Resolução CGSN 140/2018, and was detailed for services in Resolução CGSN 169/2022.

• Sale or service to a legal entity: issuing is mandatory, whether the company is large or small, or a government agency.
• Sale or service to an individual: the MEI is exempt, unless the customer requests the invoice (Código de Defesa do Consumidor, Consumer Protection Code).
• The MEI's purchases: the MEI must always require a fiscal document when buying goods and services for the business.

There is an exception for invoices to a CNPJ (business taxpayer ID): if the buyer itself issues an inbound invoice, the MEI is exempt from issuing its own.

How to issue the service invoice

Since September 1, 2023, the MEI service provider uses the national NFS-e (Nota Fiscal de Serviços Eletrônica, electronic service invoice) standard.

1. Go to the Emissor Nacional (nfse.gov.br) or the NFS-e app.
2. Log in with your gov.br account (no digital certificate is needed).
3. Enter the details of the service recipient (customer), the description, the amount, and the date.
4. Check the details and issue the invoice, sending the file or PDF to the customer.
5. Keep a copy, which also serves as proof of revenue.

Practical example

An MEI who does design provides a R$ 1,500.00 service to a company: she must issue the NFS-e. In the same month, she does a R$ 300.00 job for an individual who did not ask for an invoice: as a rule, issuing is not required. Even so, both amounts count toward the year's revenue total, that is, R$ 1,800.00 for that month.

What about those who sell goods?

The obligation to issue an invoice when selling goods to a company is the same. However, the system and the model of the goods invoice depend on the state Finance Department (Secretaria da Fazenda) and the city hall, and this guide does not detail each location. Check with those agencies before you start selling.

Why issue and keep invoices

• The invoice proves revenue and helps track the R$ 81,000.00 per year limit; see the guide on the MEI limit.
• Many companies and government agencies require the invoice in order to pay the supplier.
• It makes the annual declaration easier, which must be filed by May 31.
• The MEI must also keep the invoices for purchases made for the business.

Most common mistakes

• Not issuing the invoice to a company, which breaks the MEI rule.
• Not keeping a copy of invoices issued and received.
• Buying goods or services for the business without requiring an invoice.
• Failing to add issued invoices to the annual revenue tracking.

Frequently asked questions

Does an MEI need to issue an invoice to an individual?

As a rule, no, but it must issue one if the customer asks.

Does issuing an invoice increase my tax?

No. The MEI pays the fixed monthly DAS. What changes is that the invoice's revenue counts toward the annual revenue limit.

Do I need a digital certificate to issue the service invoice?

No. Access to the Portal Nacional is through your gov.br account, with no digital certificate.

Read also

• MEI revenue limit in 2026 and what happens if you exceed it
• DASN-SIMEI: how to file the MEI annual declaration
• How to open an MEI in 2026: step by step on the Portal do Empreendedor