Como fazer DASN-SIMEI e evitar problemas com o Fisco?

por | maio 14, 2025 | Geral | 425 Comentários

Trabalhar legalizado sob o regime do MEI (microempreendedor individual) traz diversas vantagens para o empreendedor e o negócio. Entre elas estão o acesso a benefícios previdenciários, a possibilidade de emitir notas fiscais e uma carga tributária reduzida.

No entanto, é preciso cumprir com obrigações, como a entrega pontual da DASN-SIMEI (Declaração Anual do Simples Nacional do Microempreendedor Individual). Embora o processo seja simples, muitas pessoas têm dúvidas sobre como preencher o documento.

Quer aprender como fazer corretamente a DASN-SIMEI? Continue a leitura e confira!

O que é DASN-SIMEI?

A DASN-SIMEI é um relatório enviado à Receita Federal que apresenta o faturamento bruto obtido pelo microempreendedor no ano-calendário (anterior à entrega). Vale saber que, mesmo que não tenha havido movimentação financeira, o envio do documento é obrigatório.

Dessa maneira, independentemente de o CNPJ estar ativo ou inativo — e mesmo sem a emissão de notas fiscais —, o MEI deve prestar contas anualmente à Receita Federal por meio dessa declaração. O prazo para entrega costuma ser até o dia 31 de maio do ano seguinte ao da apuração.

O que ocorre se não enviar o documento corretamente?

A não entrega da DASN-SIMEI no prazo estabelecido pelo Fisco pode gerar impactos negativos para o microempreendedor e o negócio, tanto do ponto de vista fiscal quanto operacional. Quando há atraso, é aplicada uma multa que varia conforme as condições apresentadas pela Receita.

Contudo, quando a entrega é realizada de forma espontânea — antes de qualquer notificação — aplica-se um desconto de 50% sobre o montante da penalidade. Além disso, não enviar a DASN-SIMEI traz o risco de levar à inaptidão do CNPJ, restringindo o uso do cadastro.

Nesse cenário, há chance de não conseguir emitir notas fiscais, contratar serviços bancários, acessar linhas de crédito e manter a regularidade previdenciária. Logo, a não entrega ou o envio errado da DASN-SIMEI pode comprometer o funcionamento do seu negócio. 

Como fazer a DASN-SIMEI?

Agora que você sabe as implicações de não enviar a declaração, é o momento de descobrir como fazer a DASN-SIMEI. 

Confira o passo a passo:

  • para começar, você deve acessar o Portal do Empreendedor e selecionar a seção “Já sou MEI”;
  • na sequência, é necessário clicar na opção “Declaração Anual de Faturamento”;
  • após essa etapa, selecione “Entregar Declaração Anual de Faturamento”;
  • então informe o número do CNPJ, preencha os dados referentes à receita bruta anual e, por fim, transmita a declaração.

Tenha em mente que, apesar de ser um procedimento simples, é fundamental que as informações sejam prestadas com exatidão. Assim, considere buscar um escritório de contabilidade, capaz de oferecer suporte técnico e garantir que todas as obrigações sejam cumpridas corretamente. 

Ainda, em situações específicas, como encerramento das atividades ou desenquadramento do MEI, há regras e prazos diferenciados para a entrega da declaração. Nesses casos, um contador saberá conduzir o processo corretamente, evitando eventuais inconsistências e possíveis penalidades.

Neste artigo, você entendeu o que é e como fazer a DASN-SIMEI. Além disso, foi possível compreender a importância de enviar as informações precisas para evitar penalidades. Para tanto, pode ser necessária a ajuda de uma empresa de contabilidade.

Quer entregar a sua declaração corretamente e evitar problemas com a Receita Federal? Entre em contato conosco e obtenha suporte para o processo!

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