From MEI to Microempresa: When and How to Migrate (2026)

You stop being an MEI (Microempreendedor Individual, Individual Microentrepreneur) and become a microempresa (ME, microenterprise) when you exceed the revenue limit, fall under a prohibition (such as having a partner or a branch), or simply decide to grow. The disqualification (desenquadramento) is reported on the Portal do Simples Nacional, and afterward the company starts calculating its taxes under the Simples Nacional.

What the law says

Article 18-A of Complementary Law 123/2006 provides for the disqualification of the MEI. It is mandatory when the MEI falls under a prohibition in §4 (such as having more than one establishment or taking part in another company) or when it exceeds the revenue limit. It can also be done by choice. The MEI limit is R$ 81,000.00 per year through December 31, 2026.

Complementary Law 238/2026, of October 21, 2026, provides for R$ 110,000.00 in 2027 and R$ 140,000.00 in 2028, in addition to the possibility of up to two employees. Check the effective dates in the text of the law.

When to migrate

• Revenue close to or above the year's limit.
• A need to have a partner, open a branch, or take part in another company.
• An activity that is no longer on the MEI occupation list.
• More employees than allowed.
• Input purchases above 80% of revenue from the second year onward, according to the Portal do Empreendedor.

What happens if you exceed the limit

The effect depends on how much you exceeded it by. Example with the R$ 81,000.00 limit, where a 20% excess corresponds to R$ 97,200.00:

• Revenue of R$ 90,000.00 (up to 20% above): file the DASN-SIMEI in January of the following year, reporting the year's total, and pay the slip generated with the taxes on the excess amount. The disqualification takes effect on January 1 of the following year.
• Revenue of R$ 100,000.00 (more than 20% above): see an accountant immediately. The Simples Nacional taxes become due from the start of the year in which the excess occurred, that is, retroactive to January 1.

If the excess occurs in the first year of activity, the disqualification takes effect from the date the CNPJ was opened.

Step by step

1. See an accountant and ask for a simulation of the most advantageous regime: Simples Nacional, lucro presumido (presumed profit), or lucro real (actual profit).
2. On the Portal do Simples Nacional, select the reason for the disqualification and enter the date on which it occurred or will occur. The change of regime takes effect from the month following the date entered.
3. On the Portal do Empreendedor, use the "Realizar Desenquadramento" (Carry out disqualification) option and fill in the SIMEI Disqualification Notice with the CNPJ, CPF, and Simples Nacional access code.
4. Wait for the review. After it, changes and closure of the company are handled at the Junta Comercial (state business registry).
5. Start calculating the tax in the PGDAS-D and keep a livro-caixa (cash book).

If you do not report it, the Receita Federal may carry out the disqualification ex officio.

Frequently asked questions

Do I need to open a new CNPJ to become a microempresa?

No. The CNPJ stays the same; the tax regime changes.

Does the MEI's DAS continue to be charged after the disqualification?

Only until the effective date. After that, the tax is calculated under the Simples Nacional rules.

Can I become an MEI again later?

The election of the MEI regime is made in January, and it is only possible if you again meet all the eligibility rules.

Read also

• Simples Nacional in 2026: how it works, limits, and annexes
• MEI disqualification: causes and what to do
• Hiring your first employee as an MEI and as a microempresa