New Stricter Fines for Small Businesses under Simples Nacional Start January 2026
Stricter penalties for late tax declarations for Simples National small businesses will begin in January 2026, requiring timely PGDAS-D and DEFIS submissions to avoid heavy fines.
- • From January 2026, PGDAS-D monthly declarations for Simples Nacional businesses must be filed by the 20th of the following month, with penalties starting immediately after the due date.
- • The annual DEFIS filing must be submitted by March 31, 2026, with a 2% monthly fine and additional fees for incorrect data if late.
- • Sebrae emphasizes the importance of timely compliance to avoid growing debts and maintain business operations.
- • Support is available from Sebrae through local offices and a helpline to assist entrepreneurs with new tax obligations.
Key details
Starting January 1, 2026, micro and small businesses under Brazil's Simples Nacional regime must comply with updated filing obligations that carry stricter penalties for delays. Entrepreneurs are required to submit the monthly PGDAS-D declaration, reporting their revenue, by the 20th of the following month. Penalties for late submission will now be applied immediately the day after the due date, even for overdue declarations from previous months or years. Additionally, the annual tax declaration, DEFIS, must be filed by March 31, 2026. Missing this deadline will incur penalties of 2% per month on the owed amount, plus a R$100 fine for each group of ten inaccurate or missing items.
Layla Caldas, a public policy analyst at Sebrae, underscores the importance of entrepreneurs keeping their obligations timely and accurate to avoid rising costs. She advises verifying all monthly PGDAS-D filings and ensuring DEFIS is submitted on time. Compliance keeps companies in good standing with Receita Federal, enabling uninterrupted business operations, contract issuance, and access to credit. It also supports overall financial management and business growth. Sebrae provides guidance and support through local Salas do Empreendedor and a dedicated phone line to help entrepreneurs meet these requirements.
This overhaul of penalties signals a critical shift for small enterprises in Brazil, emphasizing disciplined tax management to maintain eligibility within the Simples Nacional framework and avoid escalating debts.
This article was synthesized and translated from native language sources to provide English-speaking readers with local perspectives.
