PRESENTATION BY BOARD MEMBERS ON TYPES OF BUSINESS ENTITIES IN BRAZIL. CONCEPT OF INDIVIDUAL ENTREPRENEUR.
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The concept of entrepreneur is disciplined in our Civil Code, Article 966: It is considered a businessman who exercises professionally organized economic activity for the production or circulation of goods or services is considered.
Therefore, the individual entrepreneur is the individual who carries on business activity in its own name, assuming the entire risk of the activity.
The MEI was created by Complementary Law 128/08, and it defined it as: MEI is considered an individual entrepreneur referred to in Article 966 of the Civil Code, which has earned gross revenues in the preceding calendar year, up to R$ 60,000.00 (sixty thousand reais).
We can say that the individual micro-entrepreneur is a kind of individual entrepreneur that has a limitation on annual gross revenue.