Simples Nacional DAS and PGDAS-D (monthly)
The monthly Simples Nacional calculation (PGDAS-D) and the single DAS payment that covers federal, state and municipal taxes. One DAS replaces separate payments of IRPJ, CSLL, PIS, COFINS, the employer INSS in most annexes, ICMS and ISS, so it is the main monthly tax date for most small Brazilian companies.
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Who this applies to
- Companies in the Simples Nacional (LTDA, SLU and EI with revenue up to R$4.8 million a year)
What to file
The PGDAS-D with the month's revenue by activity, which produces the DAS.
How to file
In the Simples Nacional portal. AccountsOS does not submit anything to the Receita Federal. The company or its contador files and pays. Finn keeps the deadline on your calendar, reminds you before it falls due and shows the figures from the books that your contador needs.
Payment due
The DAS by the same date.
Penalties for missing this deadline
From 1 January 2026 a PGDAS-D sent after the 20th carries a fine of 2% a month. Late payment carries interest and a late-payment charge; confirm the amounts with your contador.
Filing checklist
- Close the month's invoices (NF-e and NFS-e)
- Split revenue by activity and annex
- Check the 12-month revenue band
- Send the PGDAS-D and pay the DAS
Documents you'll need
- All fiscal documents issued in the month
- Payroll for the fator R, where it applies
- The bank statements for the month, to check every sale was invoiced
Common mistakes to avoid
- Using the first-band rate after revenue has moved into a higher band
- Putting a service in the wrong annex
- Paying the DAS without sending the PGDAS-D
- Leaving out revenue that was received by Pix or card without a fiscal document
Never miss a Brazil deadline
AccountsOS tracks every Receita Federal do Brasil and Juntas Comerciais (state commercial registries) through REDESIM deadline and reminds you weeks ahead.
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