Individual microentrepreneurs (MEIs) who are owing taxes must settle their debts until this Tuesday (31). The payment of debts can be made using the Simples Nacional Collection Document (DAS), or the payment in installments, which can be made directly on the Simples Nacional Portal. DAS can also be issued via the MEI App, available for Android or iOS phones.
As of September, the Federal Revenue Service will forward the debts calculated in the Simplified Annual Statements to the Individual Microentrepreneur (DASN-Simei) not regularized for registration in the so-called active debt. This debt will be charged in court with interest and other charges provided for by law.
If you regularize your situation, the MEI will avoid the judicial collection of the registered debt and other consequences such as not being insured by the INSS, losing social security benefits such as retirement, sickness benefits, among others; be excluded from the Simples Nacional and Simei regimes by the Federal Revenue, states and municipalities; have difficulty obtaining financing and loans.
Debits in collection can be consulted in PGMEI (full version), with digital certificate or access code, in the option “Extract/Pending Query > Pending Query in Simei”. This option also allows the generation of DAS for payment.
- See the PGMEI manual
- See the MEI installment manual
In case of non-payment of debts, the sending of debts to the active debt will be as follows:
- Social security debt (INSS) and other federal taxes will be forwarded to the Attorney General of the National Treasury (PGFN) for registration in Active Federal Debt, with an increase of 20% as charges
- Debt related to ISS and/or ICMS will be transferred to the municipality or the state, as the case may be, for registration in Municipal and/or State Overdue Debt, with additional charges in accordance with the legislation of each entity.
After registration in active debt, the payment of the INSS debt must be made in DAS DAU (specific document for Active Debt of the Union), while the ISS and ICMS debt directly in the municipality or state responsible for the tax.