One of the biggest challenges for MEIs is keeping revenue under the BRL 81,000 annual limit to avoid transitioning to Simples Nacional, which has higher taxes. However, there are strategic ways to manage business growth while remaining in the MEI category.
This article will explain how to control revenue, structure payments, and legally optimize earnings while staying within MEI limits.
1. Understanding the MEI Revenue Limit
✔ MEIs can earn up to BRL 81,000 per year (or BRL 6,750 per month).
✔ If registering mid-year, the revenue limit is proportional to the number of months in business.
✔ If revenue exceeds BRL 97,200, the business must immediately switch to Simples Nacional and pay retroactive taxes.
💡 Tip: If you project revenue close to the limit, start preparing for a controlled business expansion.
2. How to Stay Below the Revenue Limit
✔ Track revenue carefully – Use spreadsheets or accounting software.
✔ Time large payments across different months to avoid crossing the limit too soon.
✔ Split business activities – If applicable, register a second MEI in a family member’s name.
✔ Avoid unnecessary invoices – Only issue NF-e when legally required for transactions.
3. What Happens If You Go Over the Limit?
✔ If revenue is between BRL 81,000 and BRL 97,200 → Pay a DAS Complementar tax and transition to Simples Nacional the following year.
✔ If revenue exceeds BRL 97,200 → Pay taxes retroactively as a Microempresa (ME).
4. Final Thoughts
With proper revenue tracking and financial planning, MEIs can grow their businesses while staying within the tax-friendly MEI category. If business expansion is inevitable, plan a smooth transition to Simples Nacional to avoid tax surprises.
