# Simples Nacional DAS and PGDAS-D (monthly)

Country: Brazil
When: 20th of the month after the month of revenue. If the 20th has no banking hours, the DAS is paid on the next business day. The PGDAS-D is due on the 20th itself.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.gov.br/pt-br/servicos/declarar-apuracoes-mensais-do-simples-nacional