MEI, Simples Nacional, Nota Fiscal, ICMS, DIFAL, and tax reform explained for online sellers.
The effective Simples rate is (RBT12 × nominal rate − deduction amount) ÷ RBT12. For retail, with R$ 480 mil in revenue over 12 months, it comes to 6,61%, not the 9,5% shown in the table. See the step-by-step guide, the rule for recently opened businesses, and what changes in 2027.
There’s no CNAE code just for selling online: IBGE classifies businesses by product, not sales channel. Code 4713-0/04 is for non-specialized stores and isn’t accepted for MEI. Learn how to choose a code based on what you sell and which codes are accepted for MEI.
Registering as an MEI is free, and you get your CNPJ right away through the Entrepreneur Portal. You’ll need a silver or gold gov.br account, your ID, an address, and the right business activity. In 2026, the monthly DAS payment for retail is R$ 82,05. See the step-by-step guide, who can’t register, and what to do next to sell online.
Overdue MEI DAS payments incur a 0,33% daily late fee, up to 20%, plus interest based on the Selic rate. On an R$ 82,05 payment slip, the late fee reaches R$ 16,41. See the table, how to issue an overdue payment slip, when paying in up to 60 installments makes sense, and the risks to your INSS benefits and CNPJ.
DASN-SIMEI is the annual MEI return. By May 31, report the previous year’s revenue and whether you had an employee, even if you made no sales. Filing late costs at least R$ 50. See the step-by-step guide, the four fields, and what amount to report when selling on Mercado Livre and Shopee.
MEI businesses that exceed the R$ 81 mil limit must report their change in status by the last business day of the following month. If revenue is up to 20% over the limit (R$ 97.200), you leave MEI in January and pay only the DAS on the excess; above that, the change takes effect in January. See the step-by-step guide and the margin calculation.
An MEI becomes a microenterprise by changing its status through the Simples Nacional Portal. A request filed in January takes effect that same year; after that, it takes effect on the following January 1. See the 7 reasons you must switch, the step-by-step process, the 4% DAS tax, and how to reprice your products.
Yes. MEI sellers can sell on Mercado Livre, Shopee, Magalu, and their own online store, with a fixed DAS payment of R$ 82,05 per month in 2026 for retail. The hurdles are elsewhere: the Nota Fiscal required to use Mercado Livre shipping and the annual revenue cap of R$ 81 mil. See the rules and the numbers.
A microenterprise (ME) is a business with annual revenue of up to R$ 360 mil; an EPP has revenue from R$ 360 mil to R$ 4,8 milhões. ME and EPP describe business size, not tax status. See the limits, who can’t qualify as an ME, and what changes under Simples when you move into a new bracket.
MEI is a CNPJ for people who earn up to R$ 81 mil a year and pay a fixed monthly amount: R$ 82,05 for retail in 2026. See who can register as an MEI, what it covers, the Nota Fiscal rules on Mercado Livre and Shopee, and when it’s time to switch.
Simples Nacional Annex I has nominal rates from 4% to 19%, but what you pay is the effective rate: 6,73% for a business with R$ 500 mil in revenue over 12 months. See the 6 brackets, the formula, and how to calculate this month’s DAS.
In 2026, MEI DAS costs R$ 82,05 for product sellers, R$ 86,05 for services, and R$ 87,05 for retail and services, and is due on the 20th of each month. See how to generate the payment slip in PGMEI, payment methods, late fees, and how much DAS adds to each order.
Milewa pulls your orders from Mercado Livre and Shopee, applies commission, shipping, tax, ADS, and your cost, and shows the margin for each order and each SKU. You can start with the calculator and then connect your store.
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