The Technical Committee of the Individual Microentrepreneur (MEI), of the Permanent Forum of Microenterprises and Small Businesses, approved a proposal to increase the turnover limit of the Individual Microentrepreneur (MEI) to R$ 144.9 thousand and the creation of a “ramp of gradual transition so that businesses that increase revenue can adapt to the rules when changing from MEI to Microenterprise (ME). The proposal is being evaluated by the Ministry of Development, Industry, Commerce and Services and other government bodies involved.
With the increase in the revenue limit, the Forum's proposal creates a new Simples Nacional tax rate range for the MEI. Following the current rule, micro-entrepreneurs with revenues up to R$ 81 thousand, the current ceiling, will continue to pay a fixed amount of 5% of the minimum wage. The new text proposes the creation of a range for MEIs that earn between R$ 81 thousand and R$144,912, which will have a rate of R$ 181.14. This value represents 1.5% of R$ 12,076.00, which corresponds to the monthly billing ceiling proposed for MEIs (R$ 144,912/12 months). Bill currently being processed in the Chamber of Deputies proposes the increase to R$ 130 thousand.
With the increase in the revenue ceiling, there are 470 thousand companies with the potential to become MEIs, according to a technical note from the Forum. Currently, there are 15.4 million MEI registrations.
At the meeting of the MPE Forum, director of Crafts and Individual Microentrepreneur, Raissa Rossiter, explained that the proposal to improve Law 123/2006, which created the National Statute of Microenterprises and Small Businesses, seeks to facilitate the path of companies that are growing. “It is necessary to have mechanisms to improve the law so that the MEI feels safe to grow and make this transition”, highlighted the director.
Transition ramp
In addition to the new revenue range, the Forum also proposes the creation of the so-called “transition ramp”, so that entrepreneurs have time to adapt to tax and operational changes when moving from MEI to ME. Microentrepreneurs who exceed the revenue ceiling by 20% will have a period of 180 days to make the necessary adjustments.
During this period, the entrepreneur does not need to issue an invoice for all sales, hire an accountant and make adjustments to the Commercial Board. According to Rossiter, the deadline will allow MEIs to evaluate whether that billing period above the limit actually represents a change in the company's profile or whether it is just a sales peak, for example.
In the case of revenue above 20% of the limit, the rule that determines that the entrepreneur must opt out of the MEI continues. However, the proposal indicates an important change by eliminating retroactivity in the transition of the tax regime.
Currently, in these cases, taxes will be retroactive to January of the year in which the overrun occurred. “If the micro-entrepreneur exceeds the limit in November, he has to pay taxes for the entire year. What we want is for it to be proportional, so that MEI can organize itself and make the transition, without negatively impacting its business”, explained director Raissa Rossiter.
Source: gov.br – Ministry of Development, Industry, Commerce and Services.
