The Declaration of Socioeconomic and Tax Information (DEFIS) is an essential obligation for all companies opting for the Simples Nacional. The deadline for submitting DEFIS 2025, related to the calendar year of 2024, ends on March 31. Failure to comply with this obligation may result in severe penalties and compromise the company's tax regularity.

If your company is part of this tax regime, it is crucial to understand what DEFIS is, who must submit it, what the risks of delay are, and how to ensure that the declaration is submitted correctly.

What is DEFIS and what is its importance?

DEFIS is an accessory obligation imposed by the Federal Revenue Service on companies under the Simples Nacional. Its purpose is to provide information about the economic and tax situation of the company in the previous year, even if there was no financial movement.

Although DEFIS is not linked to the calculation of taxes, its submission is essential to keep the company in compliance with the Tax Authority. It also serves as a tool for the Federal Revenue Service to monitor the collection and tax behavior of companies opting for the Simples Nacional.

Who needs to submit DEFIS 2025?

All companies that were classified under the Simples Nacional during the year 2024 are required to submit DEFIS, including:

• Microenterprises (ME)

• Small Businesses (EPP)

• Inactive companies during 2024

• Businesses with no financial movement during the period

The only group exempt from this requirement is Individual Microentrepreneurs (MEIs), who must comply with the Annual Declaration of Simples Nacional (DASN-SIMEI).

What information is required in DEFIS?

DEFIS must contain detailed data about the company and its operations in the previous year. Some of the main requested information includes:

• Corporate name, CNPJ, and state registration;

• Economic activity and registration status;

• Address of headquarters and branches (if any);

• Information about partners and administrators, with respective shares;

• Number of employees at the beginning and end of 2024;

• Information on payroll, taxes paid, investments, and electoral donations;

• Revenue from exports, assets acquired, capital gains, and transactions in variable income.

The correct completion of this data prevents inconsistencies that may cause problems with the Federal Revenue Service in the future.

Penalties for delay or error in submitting DEFIS 2025

Companies that do not submit DEFIS on time may face significant sanctions, such as:

• Exclusion from Simples Nacional: The company may be removed from the simplified regime, resulting in an increased tax burden.

• Impediment to issue the DAS: Without regulatory compliance, the company is unable to generate and pay the due taxes.

• Registration irregularity with the Federal Revenue Service: Non-compliance may lead to tax restrictions and problems with regulatory bodies.

• Registration in the Active Debt of the Union: Outstanding debts may be registered in the federal government's debt system.

• Penalty for delay: A penalty of 2% per month on the reported taxes, limited to 20% of the total amount.

Therefore, the recommendation is always to comply with this obligation within the established deadline to avoid hassles and additional costs for the business.

How to submit DEFIS 2025 correctly?

The submission of DEFIS must be done exclusively through the Simples Nacional Portal. To do this, follow these steps:

1. Access the Simples Nacional Portal through the official website of the Federal Revenue Service.

2. Log in using the access code or a digital certificate.

3. Select the option “Declarations and Demonstratives”.

4. Choose “DEFIS” and click on “Fill Declaration”.

5. Fill in all the requested data according to the company's accounting records.

6. Carefully review the information entered to avoid errors.

7. Send the declaration and keep the proof of submission.

If any errors are identified after submission, it is possible to rectify the declaration within the system itself.

How to ensure your company is tax compliant?

Maintaining the company's regularity involves efficient tax planning and proper organization of accounting documents. To achieve this, some good practices can help:

• Have a financial management system to monitor revenue, payroll, and taxes paid.

• Periodically review the company's registration data and update information when necessary.

• Consult a specialized accountant to avoid errors and inconsistencies in the declaration.

• Monitor tax deadlines and set alerts to avoid delays in submitting accessory obligations.

Beorange can help your company avoid tax problems

If you want to avoid errors and ensure that your DEFIS 2025 is submitted correctly, Beorange can help you. Our platform offers complete solutions for the fiscal and accounting management of your company, including:

• Secure storage of tax documents to facilitate organization;

• Monitoring tax deadlines to avoid fines and penalties;

• Specialized accounting consulting to ensure that your company is always in compliance with the legislation;

• Automation of accounting processes to reduce time and effort in submitting declarations.

Don't take unnecessary risks with your company. Rely on Beorange to ensure that all your tax obligations are met on time and without errors.

Keep your company regular! Contact Beorange and find out how we can facilitate your accounting management.