Brazil lets MEIs use the DASN-Simei as the electronic fiscal document for sales to individual consumers (Resolução CGSN 195/2026)

What changed in detail

Receita Federal announced on 23 October 2026 the publication of Decreto nº 13.140/2026 and Resolução CGSN nº 195/2026, two simplification measures under the consumption-tax reform (CBS and IBS).

For individual microentrepreneurs (MEI), the new rules allow the Declaração Anual Simplificada para o Microempreendedor Individual (DASN-Simei) to be used as the electronic fiscal document for operations with final consumers who are individuals (consumidor final pessoa física). Receita Federal presents the measure as reducing compliance costs for MEIs in meeting the reform’s new requirements.

The same instruments waive CNPJ registration for nanoentrepreneurs (nanoempreendedores) and exempt them from issuing the electronic fiscal documents for the new consumption taxes; those measures are outside this record. Receita Federal’s release does not set out a start date for the MEI measure, and the Diário Oficial text was not retrieved for this record.

What it means

For an MEI selling mainly to the public, this removes the prospect of issuing an NF-e or NFC-e for every retail sale under the reform: the annual declaration they already file stands in for the per-transaction document. It does not cover sales to businesses or to other taxpayers, where the buyer needs a document to support its own credits, so an MEI with mixed customers still needs an issuing route for the B2B side. Until the resolution’s text and effective date are confirmed, MEIs should not drop any document issuance they are currently required to make.