# DEFIS (annual Simples Nacional declaration)

Country: Brazil
When: As a rule, by 31 March of the year after the calendar year.

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.

## 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.

## What happens if you miss it

The late-filing rules changed from 1 January 2026. Confirm the current fine with your contador.

## Submission 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 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

Source: https://www8.receita.fazenda.gov.br/simplesnacional/arquivos/manual/manual_pgdas-d_2018_v4.pdf