MEI above the revenue limit: what to review first
The question is not only how much to pay. Review the excess, effective periods, transition steps, invoices and the accounting routine required after leaving the MEI treatment.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
Reconstruct the revenue position
Start with actual accumulated revenue, a projection through year-end and the activity’s continuing eligibility. Check the opening date because the first-year limit can be proportional.
The amount and timing of an excess affect the review. A threshold used to distinguish consequences is not an authorization to earn above the legal limit.
ME is a size classification
Leaving SIMEI requires a review of regime, reporting, invoicing, payroll and owners’ remuneration. ME describes company size; it is not a tax regime. Continuing in Simples depends on that regime’s own requirements.
Plan implementation and cash
A transition plan should identify the period affected, possible reassessments, notifications, system changes and the documents needed for the new routine.
- Identify the applicable activity and annex.
- Arrange invoicing and document controls.
- Review payroll and owners’ remuneration.
- Separate business finances from personal spending.
Informative content. A case-specific analysis requires a contracted service and reliable records.
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