Many small entrepreneurs in Brazil operate as MEIs (Microempreendedores Individuais) and wonder if they can issue invoices (Notas Fiscais) for companies. The answer is yes, but there are important rules to follow.
In this article, we’ll explain when and how an MEI can issue invoices for businesses (B2B) and what to consider to stay compliant.
1. Can an MEI Issue Invoices for Companies?
✔ Yes, MEIs can issue invoices for companies (B2B).
✔ Issuing invoices is mandatory when selling to businesses.
✔ MEIs must register with SEFAZ (State Tax Authority) to generate NF-e (electronic invoices).
💡 Tip: If you provide services, check if ISS (Municipal Service Tax) is required in your city.
2. When Is an MEI Required to Issue an Invoice?
✔ For sales to other companies (B2B).
✔ For services provided to legal entities.
✔ For out-of-state sales (even to individuals).
❌ MEIs do NOT need to issue invoices for individual consumers (B2C) unless the client requests one.
3. How to Issue an Invoice as an MEI
✔ Step 1: Register with SEFAZ (for goods) or the local city hall (for services).
✔ Step 2: Use an electronic invoicing system to generate NF-e.
✔ Step 3: Fill in client details, service description, and taxes before sending the invoice.
4. Consequences of Not Issuing Invoices
❌ Fines and penalties from tax authorities.
❌ Loss of business opportunities with companies that require NF-e.
❌ Problems in tax reporting and compliance.
5. Final Thoughts
MEIs must issue invoices for B2B transactions, and the process is simple but requires proper registration. By understanding and following the rules, small entrepreneurs can expand their business legally and avoid tax issues.
