understand the changes and renegotiation of debts

understand the changes and renegotiation of debts

The year 2023 is a year of changes in several sectors, mainly for the Individual Microentrepreneur (MEI). These people should pay attention to some points with the new rules established for the declaration of Income Tax (IR).

Therefore, in order to assist taxpayers in the next steps, the coordinator of the Accounting Sciences course at Universidade Cidade de São Paulo – UNICID, Prof. Me. Wagner Pagliato, listed the main MEI changes for 2023.

1 – Revenue

MEI’s annual billing ceiling could go from the current BRL 81,000 to up to BRL 130,000 in 2023. This is because small business owners who earn less than the maximum amounts allowed may qualify as MEI. Monthly, therefore, each individual micro-entrepreneur will be able to earn up to R$ 10,800 per month;

2 – Workers

If the PEC amending the MEI rules is approved, up to two employees may be hired from 2023, and social security obligations related to the Fundo de Garantia por Tempo de Serviços (FGTS) were also added to the changes: the eSocial Collection Document ( DAE) must be collected by the 7th of each month and when there is termination of the contract, obligations must be fulfilled by the 10th;

3 – Monthly taxation

The Simples Nacional Collection Document (DAS), a bill paid every month by the MEI, will be readjusted. The amount is related to the micro-entrepreneur’s field of activity and is based on the minimum wage plus an increase in the Tax on Operations relating to the Circulation of Goods (ICMS) and Tax on Services (ISS). Entrepreneurs who carry out activities related to Commerce and Services, which have the highest rate, currently pay R$61.

Check the new MEI contribution values ​​in 2023


Commerce and Industry + ICMS 60.60 + 1.00 BRL 61.60

Services + ISS 60.60 + 5.00 BRL 65.60

Commerce and Service + ICMS + ISS 60.60 + 6.00 BRL 66.60

4 – Renegotiation of federal debts

Companies opting for Simples Nacional and Individual Microentrepreneurs have until March 25 to renegotiate debts registered in Union debt with up to 70% discount and a period of up to 145 months to pay.

It is worth remembering that in the cases of industry and commerce, the ICMS part contained in the contributions must comply with state legislation, as well as in the case of service provision, the ISS must comply with municipal legislation, therefore, this renegotiation will only apply to the collected part the union, that is, about R$ 60.60.

The professor also points out that the Fiscal Resumption Program of the Attorney General’s Office of the National Treasury, extended until March 31, 2023, provides for discounts, facilitated entry and an extended period for this payment. Discounts can reach up to 100% of interest, fines and legal charges, limited to 70% of the total amount of the debt.

See below the available modalities of the Tax Recovery Program available to companies opting for Simples Nacional and individual micro-entrepreneurs.

Extraordinary Transaction

– Payment in up to 142 months.

– Down payment of 1% (or 2% if the debt has been paid in advance) in up to 3 installments.

Exceptional Transaction

– Up to 70% discounts. Payment in up to 142 months.

– Entry of 4% in up to 12 months.

– Discount considering the financial impact of the pandemic.

Perse – Emergency Program to Restart the Events Sector

– Up to 70% off. Payment in up to 145 months.

– In the first year, the installment is 0.3% of the traded value.

– Discount considering the financial impact of the pandemic.

Small Value Transaction

– For debts of up to 60 minimum wages, registered in overdue debt for more than 1 year.

– Down payment of 5% (in up to 5 installments) and the remainder with up to 50% discount, including on the principal, in up to 55 months.

Care and tips for 2023

Pagliato warns of some care that MEIs should take this year, as well as tips for the legal entity to be successful with its CNPJ.

1 – The new rules are valid for everyone covered by the MEI, except for Extraordinary Transactions and Exceptional Transactions;

2 – Points of attention: Billing limit, Employee registration, Sale to legal entities must issue an invoice, Provisional operating license is valid for 180 days;

3 – The owner of the company must declare income tax by individual, as the company’s profit goes to the partner;

4 – Whatever is sold on a credit card using the company’s CNPJ is part of the billing, and the Federal Revenue receives the information;

5 – Buy with an invoice, as it is possible to sell only if there is a purchase;

6 – Open an account for the legal entity and receive from customers for it, and then transfer to a physical account;

7 – Mount a control with all MEI movement.

Source: Unicid/Xcom Agency


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