DEFIS (annual Simples Nacional declaration)
The annual socioeconomic and tax declaration of a Simples Nacional company. It brings together the year's figures already reported month by month in the PGDAS-D, plus information about the partners and the company.
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Who this applies to
- Companies in the Simples Nacional (not the MEI)
What to file
The DEFIS with the year's socioeconomic and tax information. It covers the company as a whole for the calendar year, so the figures in it should agree with the twelve monthly PGDAS-D returns and with the books your contador keeps.
How to file
In the Simples Nacional portal, in the same application as the PGDAS-D. 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
No payment with the declaration itself.
Penalties for missing this deadline
The late-filing rules changed from 1 January 2026. Confirm the current fine with your contador.
Filing checklist
- Check every monthly PGDAS-D was sent
- Send the DEFIS and keep the receipt
- Confirm the partners' details and any distributions of profit in the year
- Reconcile the year's revenue in the PGDAS-D with the books
- Keep the DEFIS receipt with the year's records
Documents you'll need
- The year's PGDAS-D receipts
- Revenue and payroll figures for the year
- The partners' CPFs and shareholdings
- Profit distributed to the partners in the year
- The year's bank statements and closing balances
- The year's payroll summary, if the company had employees
Common mistakes to avoid
- Leaving a month without a PGDAS-D
- Filing before every month's figures are final
- Reporting distributed profit that does not match the books
- Copying last year's partner details without checking changes at the Junta Comercial
- Treating the DEFIS as optional because no payment goes with it
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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