Revenue will cancel debts of MEIs due by this Saturday
Forgiveness will be automatic, but requires payment of DAS in 2027
The pension contribution debts of the Individual Microentrepreneurs (MEIs) due until this Friday (13) will be automatically forgiven by the Federal Revenue, the body said. The procedure does not require a request from the taxpayer.
To maintain the benefit, however, those who remain framed as MEI must pay the monthly DAS tickets between January and June 2027. The remission was established by Complementary Law 238/2026, which forgave the debts of microentrepreneurs and increased the category ceiling.
The law will come into effect on January 1, 2027. Until December 31st of this year, the debts and installments remain active.
What will be forgiven?
The benefit covers the part of the contribution to the National Social Security Institute (INSS) included in the National Simples Collection Document of the MEI (DAS-MEI), provided that the payment occurred until October 13, 2026. In general, this corresponds to contributions for the months up to August 2026.
The pardon includes interest and fines, but does not eliminate all amounts charged on the ticket.
The Revenue warns that the Tax on the Circulation of Goods and Services (ICMS) and the Tax on Services (ISS) remain due. These taxes are part of the DAS, but are not included in the pardon because the ICMS is administered by the states; and the ISS, by the municipalities.
Should MEI ask?
No, no, no. The Federal Revenue will cancel the office, that is, on its own initiative, without the need for a request from the MEI.
The rule also applies to debts that are already in installments or in collection.
In the case of installments:
If they include only social security contributions covered by the pardon, they will be automatically closed;
If they also meet debts of ICMS, ISS or other obligations, they will be recalculated by the Revenue;
Amounts already paid will not be returned.
How to maintain the benefit?
Those who remain as MEI must pay the DAS from January to June 2027.
If you fail to meet this condition, the forgiveness will be cancelled and the debts will be charged again.
The requirement does not apply to those who have already closed the MEI registry or have ceased to fall into this category.
The taxpayer who is discussing these debts in court will need to give up the action and file a request to get the cancellation of the debts.
Compulsory declaration
Even with the forgiveness of contributions, the submission of the Annual Declaration of the National Simple of the MEI (DASN-Simei), even from previous years, remains mandatory.
The declared social security contributions for the months covered by the remission will not be charged.
Retirement and consultation
The Federal Revenue Service said it will send the list of forgiven debts to the INSS. With this information, the institute can analyze the count of the corresponding months as contribution time for social security purposes.
The MEI can consult your tax situation through the following channels:
e-CAC Portal: consultation of debts administered by the Federal Revenue;
Portal Regularize: consultation of debts registered in the Active Debt of the Union, administered by the Procurator General of the National Finance (PGFN).
