Outgrowing MEI status
Passed the limit or need more partners? We handle the transition without stopping your invoicing.
What's included
- Deregistration on the Simples Nacional portal
- Change of company size to ME or EPP
- Adjustment of activity codes, partners and share capital
- Settlement of the revenue that exceeded the limit
- Migration of MEI obligations to the new regime
Need something that is not on the list? We quote it separately and only proceed after your written approval — no surprises on the invoice.
Leaving MEI status is almost never a choice: it is a consequence of growing. The ceiling is R$ 81,000 a year, and anyone above it must move to Microempresa. It is also compulsory for anyone hiring more than one employee, opening a branch, becoming a partner in another company, or taking on an activity MEI does not allow.
The good news: **you do not open another company**. The CNPJ is the same, the history is the same, contracts stay valid. What changes is the bracket, the tax calculation and the volume of filing.
What catches people out is the retroactivity. Depending on how far past the ceiling you went, the change takes effect from the following month or is backdated to the start of the year — and the gap between those two scenarios is large.
1. Work out which scenario you are in
If the excess was up to 20% (revenue up to R$ 97,200), the change takes effect on 1 January of the following year. Above 20%, it is backdated to January of the same year, and the whole period is recalculated as a Microempresa. This is the first calculation to run, because it defines everything that follows.
2. File the withdrawal
The filing is made on the Simples Nacional portal. When the ceiling has been passed it is compulsory and has a deadline — it is not optional, and the tax authority withdraws the status ex officio for those who fail to file, usually on worse terms.
3. Adjust CNAE, capital and articles
MEI has a closed list of activities and no articles of association. A Microempresa needs a founding document registered with the Junta Comercial, and this is the moment to get the CNAEs right — including the secondary ones MEI did not permit.
4. Recalculate the tax for the period
The MEI's fixed DAS gives way to a percentage of revenue, according to the applicable annex of Simples. Where the change is backdated, the difference is calculated month by month. It is laborious, but it is better to calculate it now than to receive an assessment with penalties later.
5. Move into the Microempresa routine
Bookkeeping, monthly PGDAS-D, an annual return and, if there are employees, eSocial and payroll all begin. This is the change that surprises people most: the single fixed payment slip goes, and a closing routine arrives.
O que você precisa ter em mãos
- Month-by-month revenue for this year and last
- Invoices issued as a MEI
- ID and CPF of the owner, and of any partners
- Company address, with property tax bill or lease
- The real activities — they become the CNAEs in the articles
Perguntas frequentes
- Do I lose my CNPJ when I leave MEI?
- No. The CNPJ is the same, with the same number and the same history. The size bracket changes, not the identity of the company. Contracts, bank account and digital certificate remain valid.
- How much tax will I pay after the change?
- It stops being a fixed amount and becomes a percentage of revenue, according to the annex of Simples the activity falls under. In the first bracket, trade starts at 4% and services at 6% or 15.5% depending on the annex — and for several services it is the Fator R that decides which. The Simples Nacional calculator shows the figure for your case.
- I went over the ceiling in November. When does it take effect?
- It depends how far over. Up to 20% above, the change applies from January of the following year and the current year stays as MEI. Above 20%, it is backdated to January of the same year and every month is recalculated.
- Can I still hire staff?
- Yes, and without the one-employee limit MEI imposed. In exchange, payroll, eSocial and the corresponding charges come in — which is what the payroll department then handles.
- Can I go back to being a MEI if revenue falls?
- You can, provided you meet the requirements again and the activity is still on the permitted list. Re-entry happens at the turn of the year, not mid-year.
- What if I do not file the withdrawal?
- The tax authority withdraws the status ex officio once it spots the excess, normally with retroactive effect and with the tax difference plus penalties and interest. Filing on time is the cheap version of the same outcome.
Other services
Company registration (CNPJ)
From choosing the tax regime to the operating licence. You sign digitally and receive the CNPJ ready to invoice.
Monthly bookkeeping
Accounting and tax records kept current, with statements you can actually read.
Payroll and HR
Payroll, eSocial, holidays and terminations handled on time and without fines.