Overview
- The change under CGSN Resolution No. 183/2025 has been in force since late October and will apply to the 2026 DASN for the 2025 tax year.
- Receita Federal is cross-checking CPF and CNPJ receipts in near real time via shared e-invoices, Pix transfers and other digital payment data across federal, state and municipal systems.
- If the combined total tops R$81,000, MEIs face potential automatic desenquadramento, higher taxes, retroactive assessments, fines and required complementary payments.
- Those most exposed include people splitting earnings between PF and PJ channels such as freelancers, consultants, commission-based professionals, individuals in non-MEI-permitted activities and online sellers who also provide services.
- Senators will consider PLP 60/2025 creating a “Super MEI” band from R$81,000 to R$140,000 with an 8% minimum-wage-based contribution, and a CAE approval would send the measure directly to the Chamber unless a plenary vote is requested.