Decree 13,140/2026: nano-entrepreneur without CNPJ and MEI with DASN-Simei as invoice — what changes in the systems

Two rules published in sequence simplify obligations for nano-entrepreneurs and MEIs

In less than 48 hours, the federal government published two rules that change how nano-entrepreneurs and individual microentrepreneurs (MEI) fulfill tax obligations within the Consumption Tax Reform. For those handling tax, accounting, or IT at a company that buys from small individual suppliers or provides support to this audience, it's worth understanding the details.

Decree No. 13,140/2026

President Lula signed, on October 21, 2026, Decree No. 13,140, which exempts the nano-entrepreneur from the requirement to register for a CNPJ and to issue electronic tax documents at the federal level. The rule was published in a special edition of the Federal Official Gazette on the same day.

The nano-entrepreneur is a category created by the tax reform to classify the individual who earns revenue of up to 50% of the MEI's annual limit. For those working in private passenger transport or delivery of goods, the revenue calculation considers only 25% of the monthly gross amount received. In practice, considering the MEI cap of R$81,000 in 2026, this equates to annual gross revenue of less than R$40,500.

The exemption has an important exception

The exemption from CNPJ registration and tax documents does not apply to the nano-entrepreneur who chooses the regular IBS and CBS regime, as provided for in Complementary Law 214/2025. In other words, those who want to take advantage of credits from the new dual VAT must keep their CNPJ and issue documents normally.

Another point worth noting for those following the reform's timeline: for IBS-related matters, the decree itself conditions its effects on January 1, 2029, and on a favorable statement from the IBS Steering Committee. This is because the exemption applies immediately only to federal obligations (CBS); states and municipalities still need to formally adopt it for it to also apply to the IBS.

The measure complements the rules already established by Joint Act RFB/CGIBS No. 6/2026, which provided for the exemption from these obligations until 2028, bringing more medium-term predictability for this audience.

CGSN Resolution No. 195/2026 and the DASN-Simei as a tax invoice

The following day, the Simples Nacional Steering Committee published Resolution CGSN No. 195, signed on October 21, 2026, creating Article 106-C in CGSN Resolution No. 140/2018. The new provision allows the Simplified Annual Declaration for the Individual Microentrepreneur (DASN-Simei) to be used as an electronic tax document for sales of goods and provision of services made by the MEI to an individual end consumer not registered with a CNPJ.

Important for planning purposes: the resolution takes effect on its publication date, but only becomes effective starting January 1, 2027. In 2026, nothing changes in the MEI's issuance routine.

What this means for tax systems and registrations

For tax and IT teams, three practical points deserve attention before 2027:

• Registrations of individual suppliers and partners without a CNPJ (nano-entrepreneurs) are becoming a legitimate and growing reality — it's worth reviewing whether the ERP properly handles this type of registration in purchases and payments.
• Companies that buy from MEIs selling to end consumers (B2C) should note that the individual NF-e may cease to exist for these operations starting in 2027, replaced by the annual DASN-Simei — this does not affect B2B purchases, which will continue to require their own tax document.
• The exception for the regular IBS/CBS regime requires that the tax registry correctly identify which nano-entrepreneurs have chosen to keep their CNPJ and document issuance, for credit purposes.

According to the Federal Revenue Service itself, the changes help reduce bureaucracy and administrative costs for small businesses, while preserving the tax administration's ability to monitor and control them.

This content is informational and does not replace guidance from your accounting firm, especially for decisions about classification, the IBS/CBS regime, and registration adjustments. If your company wants to understand how these changes impact the purchasing, payment, and tax document issuance flow in your ERP, talk to Edoo.