PIS and COFINS (monthly)
The monthly federal contributions on revenue for companies outside the Simples Nacional. Lucro Presumido companies usually use the cumulative regime and Lucro Real companies the non-cumulative one, which allows credits on some purchases. From 2027 the CBS takes their place.
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AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Brazil businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Companies on Lucro Presumido (usually cumulative)
- Companies on Lucro Real (usually non-cumulative)
What to file
The EFD-Contribuições, by the 10th business day of the second month after the period.
How to file
Pay by DARF and send the EFD-Contribuições through SPED. 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
Cumulative 0.65% and 3%; non-cumulative 1.65% and 7.6% with credits.
Penalties for missing this deadline
Late payment carries interest and a late-payment charge; a late EFD-Contribuições carries a fine.
Filing checklist
- Total the month's revenue
- Apply the right regime
- Pay the DARF
- Send the EFD-Contribuições
- List the purchases that give credits under the non-cumulative regime
- Keep the DARF receipt and the EFD-Contribuições receipt with the month's records
Documents you'll need
- Fiscal documents issued and received in the month
- Purchase documents that give credits, under the non-cumulative regime
- The month's revenue by type, including any exempt or zero-rated sales
- Returns and cancelled sales in the month, which reduce revenue
Common mistakes to avoid
- Paying on the 25th when it is a weekend: the date moves earlier, not later
- Taking credits under the cumulative regime, where they are not allowed
- Forgetting the EFD-Contribuições because the DARF was paid
- Leaving financial income out of the base without checking with the contador whether it is taxed
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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