A Declaration of Socioeconomic and Tax Information (DEFIS) is an essential accessory obligation for companies classified under Simples Nacional. Even though it is not directly linked to tax calculations, its correct submission ensures that the company maintains its tax regularity and avoids severe penalties.

With the final deadline of March 31, 2025, businesses need to prepare to submit the declaration within the stipulated period. After all, non-compliance with this requirement may result in exclusion from the Simples Nacional, fines, and difficulties in obtaining credit.

If your company is part of the Simples Nacional regime, keep reading to understand who needs to declare, what information is required, and how to avoid problems in submitting the DEFIS 2025.

What is DEFIS and why is it important?

The DEFIS is an annual document aimed at informing the Federal Revenue about the economic and tax situation of Simples Nacional companies in the previous year.

Although it does not involve the direct payment of taxes, its submission is essential for the government to monitor the financial data of businesses and ensure tax transparency.

Among the main information that must be reported are:

Registration data: Company name, CNPJ, state registration, address of the headquarters and branches.

Financial data: Annual gross revenue, investments, acquisition of assets, and capital gains.

Payroll: Number of employees and total amount paid in salaries.

Taxes paid: Total taxes collected during the year 2024.

Distribution of profits and equity participation: Amounts transferred to the company’s partners.

Companies that do not submit the DEFIS on time may face tax restrictions and may even be disqualified from the Simples Nacional, which can increase the tax burden and generate more bureaucracy for the business.

Who needs to submit the DEFIS 2025?

The DEFIS must be submitted by all companies in the Simples Nacional, regardless of revenue. The following are required to declare:

• Microenterprises (ME);

• Small Business (EPP);

• Inactive companies or those without financial movement in 2024.

⚠ Important: Individual Microentrepreneurs (MEI) do not need to submit the DEFIS, as they already comply with another obligation: the Annual Declaration of Simples Nacional (DASN-SIMEI).

Fines and penalties for late DEFIS submission

The failure to meet the deadline of March 31 can lead to serious consequences for the company. Among the problems that may arise are:

Fine of 2% per calendar month on the assessed tax amount, limited to 20% of the total.

Exclusion from the Simples Nacional, forcing the company to pay higher taxes in other tax regimes.

Restriction on the issuance of the Simples Nacional Collection Document (DAS), preventing the payment of monthly taxes.

Registration in the Federal Active Debt, which may generate difficulties in obtaining financing and bank credit.

Therefore, do not wait until the last minute to submit the DEFIS. It is ideal to anticipate and organize the company's data in advance to avoid any type of problem.

Step-by-step guide for submitting the DEFIS 2025

To fill out and submit the declaration correctly, follow this simple guide:

1. Access the Simples Nacional Portal (click here to access)

2. Log in with access code or digital certificate.

3. Select the "DEFIS" option in the "Declarations and Statements" menu.

4. Fill in the required information, such as gross revenue, payroll, and taxes paid.

5. Review the data to avoid errors or inconsistencies.

6. Submit the declaration and keep the delivery receipt for future reference.

If you encounter difficulties, having specialized accounting support can make all the difference in ensuring that the declaration is correctly completed.

Tips to avoid problems in submitting the DEFIS

Keep accounting up to date: Record all financial transactions of the company throughout the year to avoid difficulties when filling out the DEFIS.

Review data before submission: Any error may require rectification and delays.

Monitor deadlines in advance: Avoid submitting at the last minute to mitigate risks with system instabilities at the Federal Revenue.

Use accounting management software: Specialized tools help organize information and prevent errors in filling out the form.

Work with an accountant: Specialized professionals ensure that the declaration is submitted correctly and without inconsistencies.

Conclusion

The DEFIS 2025 continues to be one of the main tax commitments for Simples Nacional companies. The delivery deadline is until March 31, and delays can result in severe fines and penalties.

If your company needs support to ensure tax compliance and avoid errors in submitting the DEFIS, Beorange can help. With a team of specialists and customized solutions, we provide all the support for your company to remain compliant and organized.

Contact us now and avoid problems with the Federal Revenue!