How does the Simples Nacional work, and when is the DAS due?

## One payment

The DAS covers IRPJ, CSLL, PIS, COFINS, the employer social security contribution for most annexes, ICMS and ISS.

## The rate

The rate comes from the annex tables of Lei Complementar 123/2006, by activity and revenue in the last 12 months. In the first band (up to R$180,000) it is 4% in Annex I (commerce), 6% in Annex III (most services) and 15.5% in Annex V. The fator R, payroll over revenue in the last 12 months, of 28% or more moves some services from Annex V to Annex III.

## Dates

• PGDAS-D and DAS: by the 20th of the next month. If the 20th has no banking hours, the DAS is paid on the next business day.
• DEFIS: as a rule by 31 March.
• From 1 January 2026 a late PGDAS-D carries a fine of 2% a month.

## From 2027

A Simples company may choose to pay the new CBS and IBS outside the DAS. The window for the first half of 2027 closes on 30 October 2026.

## What Finn does

Finn tracks the DAS and DEFIS dates and shows your 12-month revenue when you ask. It does not send the PGDAS-D or pay the DAS.