Can a consulting National Classification of Economic Activities (CNAE) be an Individual Microentrepreneur (MEI)? This is a frequent question for those who are starting a consulting business and want to understand the possibilities of fitting into the MEI to simplify tax and bureaucratic obligations. In this article, we will delve into this topic, clarifying whether the consulting CNAE can be framed as MEI, what the requirements are, and what the implications of this choice are for your business.

Understanding the MEI

Before we delve into the specifics of consulting, it is essential to understand what the MEI is and what its main characteristics are. The Individual Microentrepreneur (MEI) is a simplified legal form created to formalize self-employed workers and small entrepreneurs. Being an MEI offers several advantages, such as simplified taxation through the Simples Nacional, ease of opening and closing the company, lower tax burden, and access to social security benefits such as sick pay, maternity pay, and retirement. However, to be framed as MEI, it is necessary to meet some requirements, such as having a maximum annual revenue of R$81,000.00 (this value may be updated annually), not being a partner, administrator, or owner of another company, and exercising an activity contemplated in the list of permitted activities for MEI.

Requirements to be MEI

To be framed as MEI, the entrepreneur needs to meet certain requirements established by law. These requirements are designed to ensure that the MEI is used to formalize small businesses and self-employed workers, and not to benefit larger companies. The main requirements are:

• Annual Revenue: The MEI must have a maximum annual revenue of R$81,000.00. If the revenue exceeds this limit, the entrepreneur will need to migrate to another business type, such as Microenterprise (ME) or Small Business (EPP).
• Not being a Partner, Administrator, or Owner of Another Company: The MEI cannot participate in another company as a partner, administrator, or owner. This rule is intended to prevent entrepreneurs from using the MEI to reduce the tax burden of larger companies.
• Employing only one employee: The MEI can only hire one employee, who must receive at least the minimum wage or the category floor.
• Exercising a Permitted Activity: The MEI must exercise an activity contemplated in the list of permitted activities for MEI. This list is defined by the Comitê Gestor do Simples Nacional (CGSN) and includes a wide variety of activities, such as commerce, services, and industry.

Consulting CNAE: Can it be MEI?

Now, let's address the main question of this article: can the consulting CNAE be framed as MEI? The answer is: it depends. Not all consulting activities are contemplated in the list of permitted activities for MEI. The CNAEs related to consulting that are eligible for MEI are specific and must be carefully verified.

Activities Allowed for MEI

To find out if your consulting activity can be framed as MEI, you need to consult the list of permitted activities for MEI, available on the Simples Nacional Portal. This list is constantly updated, so it is important to always check the latest version. Some examples of consulting CNAEs that may be eligible for MEI are:

• IT Consulting (6204-0/00): This CNAE includes activities such as providing advice on the use of information technology, developing customized software, and implementing IT solutions for companies.
• Management Consulting (7020-4/00): This CNAE includes activities such as providing advice on business management, strategic planning, organizational development, and human resources management.
• Other Professional, Scientific, and Technical Activities n.e.c. (7490-1/99): This CNAE is more generic and can include various consulting activities that are not specifically mentioned in other CNAEs.

It is important to emphasize that, even if your consulting activity fits into one of these CNAEs, it is essential to verify that it is actually contemplated in the list of permitted activities for MEI. Some activities may be excluded due to specific regulations or restrictions.

Activities Not Allowed for MEI

Some consulting activities are not allowed for MEI, either because they are not included in the list of permitted activities or because they are subject to specific regulations. Some examples of consulting activities that cannot be framed as MEI are:

• Legal Consulting: Legal consulting activities, such as providing legal advice, representing clients in court, and drafting legal documents, are exclusive to lawyers and cannot be exercised by MEI.
• Accounting Consulting: Accounting consulting activities, such as preparing financial statements, calculating taxes, and auditing accounts, are exclusive to accountants and cannot be exercised by MEI.
• Engineering Consulting: Engineering consulting activities, such as developing engineering projects, supervising construction works, and providing technical advice, are exclusive to engineers and cannot be exercised by MEI.

If your consulting activity is not contemplated in the list of permitted activities for MEI, you will need to opt for another business type, such as Microenterprise (ME) or Small Business (EPP). These business types have different tax and bureaucratic obligations, but they allow the exercise of a wider range of activities.

Implications of being MEI for Consulting

If your consulting CNAE can be framed as MEI, you will have several advantages, such as simplified taxation, ease of opening and closing the company, and access to social security benefits. However, it is important to be aware of the limitations and obligations of being MEI.

Advantages of being MEI

• Simplified Taxation: The MEI is taxed through the Simples Nacional, which unifies several taxes into a single monthly payment. This payment is calculated based on a fixed percentage of the minimum wage and is usually lower than the tax burden of other business types.
• Ease of Opening and Closing the Company: The process of opening and closing an MEI is simple and can be done online, through the Empreendedor Portal. There is no need to hire an accountant or pay registration fees.
• Lower Tax Burden: The tax burden of the MEI is usually lower than the tax burden of other business types, which can be attractive for entrepreneurs who are starting their business and have limited financial resources.
• Access to Social Security Benefits: The MEI has access to social security benefits such as sick pay, maternity pay, and retirement. To guarantee these benefits, it is necessary to be up to date with the payment of the monthly DAS (Documento de Arrecadação do Simples Nacional).

Obligations of being MEI

• Annual Revenue Limit: The MEI must have a maximum annual revenue of R$81,000.00. If the revenue exceeds this limit, the entrepreneur will need to migrate to another business type.
• Monthly Payment of DAS: The MEI must pay the monthly DAS, which includes taxes such as INSS (Instituto Nacional do Seguro Social), ISS (Imposto Sobre Serviços), and ICMS (Imposto Sobre Circulação de Mercadorias e Serviços), depending on the activity exercised.
• Annual Declaration of Simples Nacional (DASN-SIMEI): The MEI must submit the Annual Declaration of Simples Nacional (DASN-SIMEI) annually, informing the revenue obtained in the previous year.
• Keeping Records of Revenue and Expenses: Although the MEI is not required to keep accounting records, it is recommended to keep records of revenue and expenses to facilitate the preparation of the DASN-SIMEI and to monitor the financial health of the business.

How to Open an MEI for Consulting

If you have verified that your consulting CNAE can be framed as MEI and you meet the requirements, you can open your MEI online, through the Empreendedor Portal. The process is simple and fast, but it is important to pay attention to the information provided to avoid errors.

Step-by-Step Guide

1. Access the Empreendedor Portal: Go to the Empreendedor Portal website and click on the