Simples Nacional Obligations: DAS and DEFIS Deadlines
DAS is due on the 20th of every month; DEFIS is an annual filing due March 31. What each Simples Nacional obligation covers and who files it.
Companies registered under Simples Nacional carry two distinct filing obligations that get confused with each other: DAS, paid every month, and DEFIS, filed once a year. Treating both as monthly deadlines is a common mistake that leads to missed annual filings.
DAS: the monthly payment
DAS (Documento de Arrecadação do Simples Nacional) is the unified monthly payment that bundles federal, state and municipal taxes into a single guide, calculated through the PGDAS-D system based on the company’s gross revenue. Receita Federal sets the due date on the 20th of the month following the one in which the revenue was earned. If the 20th falls on a weekend or holiday, the deadline moves to the next business day. Missing this deadline triggers interest and a late-payment fine calculated from the day after the due date.
DEFIS: the annual declaration
DEFIS (Declaração de Informações Socioeconômicas e Fiscais) is not a monthly filing. It is an annual declaration required from companies registered as ME (microempresa) or EPP (empresa de pequeno porte) under Simples Nacional, due by March 31 of the year following the calendar year it reports. DEFIS consolidates the company’s full-year financial and operational data already submitted through the monthly DAS filings, and Receita Federal cross-checks it against those monthly records.
DEFIS is not the same as DASN-SIMEI
A separate annual declaration, DASN-SIMEI, applies specifically to MEI (Microempreendedor Individual) registrations, with a due date of May 31. A MEI does not file DEFIS. Confusing the two leads either to a missed DEFIS deadline for an ME/EPP company or to filing the wrong declaration for a MEI.
What happens if a deadline is missed
A DAS paid after the 20th accrues interest calculated from the day following the due date, plus a late-payment fine. A DEFIS filed after March 31 exposes the company to a fine for late delivery and can affect the company’s regularity status with Receita Federal, which in turn can interfere with certificate renewals and participation in public bids.
For the broader framework these two filings sit under, see Simples Nacional explained for foreign founders; to compare Simples Nacional against another regime for a services company, see Simples Nacional vs Lucro Presumido for Services.
Frequently asked questions
Is DAS a monthly or annual obligation? DAS is monthly. It is due on the 20th of the month following the one in which the company’s gross revenue was earned.
Is DEFIS a monthly or annual obligation? DEFIS is annual, not monthly. Companies registered as ME or EPP under Simples Nacional must file it by March 31 of the following year.
Does a MEI file DEFIS? No. A MEI files a separate annual declaration, the DASN-SIMEI, due May 31, not the DEFIS that applies to ME and EPP companies.
What data does DEFIS report? DEFIS consolidates the company’s full-year revenue, payroll and operational information, cross-checked by Receita Federal against the monthly DAS filings submitted throughout the year.