Revenue will cancel MEI debts due by this Friday

The social security contribution debts of Individual Microentrepreneurs (MEIs) due by this Friday (13) will be automatically forgiven by the Federal Revenue, informed the agency. The procedure does not require a request from the taxpayer.

To maintain the benefit, however, those who continue to be classified as MEI must pay their monthly DAS bills on time between January and June 2027. The remission was established by Complementary Law 238/2026, which forgave the debts of micro-entrepreneurs and increased the category ceiling.

The law will come into effect on January 1, 2027. Until December 31 of this year, 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 MEI Simples Nacional Collection Document (DAS-MEI), as long as the due date has occurred by October 13, 2026. In general, this corresponds to contributions referring to the months until August 2026.

Forgiveness includes interest and fines, but does not eliminate all amounts charged on the bill.

The Revenue warns that the Tax on the Circulation of Goods and Services (ICMS) and the Tax on Services (ISS) remain owed. These taxes are part of the DAS, but are not included in the forgiveness because the ICMS is administered by the states; and the ISS, by municipalities.

Should the MEI ask?

No. The Federal Revenue Service will cancel it ex officio, that is, on its own initiative, without the need for a MEI request.

The rule also applies to debts that are already paid in installments or are being collected.

In the case of installments:

If they only include social security contributions covered by forgiveness, they will be automatically closed;

If there are also ICMS, ISS or other obligations, they will be recalculated by the Revenue;

Amounts already paid will not be refunded.

How to maintain the benefit?

Anyone who remains a MEI must pay the DAS on time from January to June 2027.

If you fail to comply with this condition, the forgiveness will be canceled and the debts will be collected again.

The requirement does not apply to those who have already closed their MEI registration or no longer fit into this category.

The taxpayer who is discussing these debts in court will need to withdraw from the action and submit a request to have the debts canceled.

Mandatory declaration

Even with the forgiveness of contributions, it is still mandatory to submit the MEI Annual Simples National Declaration (DASN-Simei), including from previous years.

Social security contributions declared for the months covered by the remission will not be charged.

Retirement and consultation

The Federal Revenue reported that it will send the INSS a list of forgiven debts. With this information, the institute will be able to analyze the counting of the corresponding months as contribution time for social security purposes.

MEI can check your tax situation through the following channels: