Brazilian small-business tax
YAY Fiscal works out the DAS, the single monthly payment a Brazilian company makes under the Simples Nacional regime, from the law’s own tables and the months you record, and says which tax each real of it is for.
It is a draft. No accountant has yet signed it off, so only a reviewer sees its figures, each one marked DRAFT with the words “do not file from its figures”, and everyone else is told it has not been reviewed.
Even after a sign-off it never files anything: it shows the working for your accountant to check against the Receita Federal’s own calculator, the PGDAS-D, which is the figure that counts.
The Simples Nacional is Brazil’s simplified tax regime for small companies: each month one payment, the DAS, covers several federal, state and municipal taxes at a rate set by the last twelve months’ revenue (the RBT12) and the activity’s annex (Anexo I to V). Software for it works out that rate and payment before the accountant files. YAY Fiscal does the arithmetic and shows every step, but until a named accountant signs it off it is a DRAFT for review, not a basis for filing.
YAY Fiscal
Revenue per Anexo and the month’s payroll recorded per month, giving RBT12, band, nominal rate, deduction, effective rate and the amount for each tax.
Services that move between Anexo III and V are placed by the ratio of payroll to revenue at 28%, including the law’s rules for a company’s first year.
The calendar year’s revenue decides whether state and municipal taxes stay in the DAS, against your state’s sublimit, which you set.
Parts of a month under tax substitution, single-phase taxation or tax withheld by the customer leave out the shares of the taxes concerned.
Export revenue is recorded as its own market, with its own rate and limits, and leaves out the taxes the law excludes on exports.
A month’s issued invoices in reais, less credit notes, read from YAY Finance by income account, each account mapped to an Anexo by a reviewer.
YAY Fiscal
The owner learns what the month’s tax is only when the accountant has filed it, and cannot see how it was reached.
The rate moves with the last twelve months’ revenue and, for many services, with payroll, so a busy month can change the tax in ways that are hard to predict.
In YAY ERP: Record each month’s revenue per Anexo and its payroll, and the screen gives the month’s DAS line by line: RBT12, band, nominal rate, deduction, effective rate, Fator R where it applies, and the split by tax, each with the article it rests on. A dashboard shows the month’s DAS, the effective rate and twelve months of DAS. All of it is a DRAFT until an accountant signs the module off.
YAY Fiscal
A figure on a screen is easily taken as final, and a wrong tax figure trusted is a fine or an overpayment.
In Brazil the accountant owns this number; the software can only be a second pair of eyes.
In YAY ERP: Until a reviewer records an accountant’s name, CRC registration and the tables they checked, only reviewers see figures, each one marked DRAFT; everyone else sees none. Each table set needs its own sign-off, and a sign-off lapses by itself when the tables change. Even signed off, every figure says it was worked out by the platform and not filed.
YAY Fiscal
General calculators handle the plain case and quietly get the rest wrong: a first year of trading, revenue above the sublimit, goods under tax substitution, exports.
These are exactly the months where the DAS departs most from a simple rate times revenue.
In YAY ERP: The module applies the start-of-activity rules for a company’s first twelve months, decides from the calendar year whether state and municipal taxes leave the DAS, leaves out the right taxes on revenue declared separately, and gives exports their own rate and limits. Where the law leaves a case open, such as an ISS share above its cap with no written rule for the excess, the month is refused and the reason is named for the accountant.
YAY Fiscal
From 2027 the Simples Nacional changes every year as the new CBS and IBS taxes replace older ones, and last year’s table is no longer right.
A tool that keeps one table will be wrong from January 2027 without saying so.
In YAY ERP: Each period is worked from the table set for its year, from the 2018 tables through separate sets for 2027–2028 and each year from 2029 to 2033, with the edition named on the page. The option to pay CBS and IBS outside the DAS, from a January or July, is a setting. Where the published sources disagree, the module follows the resolution the PGDAS-D applies and flags the difference for the accountant. Periods after December 2033 are refused.
A demonstration on a copy of your own records, showing the modules you ask for.
Works with
Fiscal can import a month's revenue from Finance's issued invoices; without Finance, the months are typed and nothing is worked out differently.
We would rather you knew before you buy.
No. The module is a DRAFT until an accountant signs it off, and no accountant has yet done so. Until then only reviewers see figures, each marked DRAFT. Even after a sign-off it never files: the PGDAS-D is the figure that counts.
No. Its tables are transcribed from the published law and checked against it, but no authority has approved the software. The sign-off it asks for is your own accountant’s, by name and CRC registration.
Periods worked under the 2018 tables, and the tax reform years from 2027 to 2033, each from its own table set. Periods after December 2033 are refused.
Your accountant. The module never guesses an activity’s Anexo: you record revenue under an Anexo, and when importing from Finance each income account must be mapped first, or the import stops and names the account.
No. Fiscal is an add-on that works alone, with months typed on its own screen. With Finance installed, a person who may read the books can import a month’s revenue instead of typing it.
Yes. The module ships with Brazilian Portuguese text alongside English, including the DRAFT warnings.
