Monthly accounting obligations for the incorporated independent professional (PJ)

Having a CNPJ (company tax ID) is only the beginning. Anyone who fails to meet their monthly accounting obligations faces fines, interest and, in serious cases, a downgrade of their tax regime. This guide explains the complete calendar for the independent professional who operates as a legal entity.

Why can’t the independent professional ignore accounting?

Many independent professionals open a company and only think about accounting when a filing deadline arrives or an audit shows up. This behavior creates two types of problem: the fiscal one (fines and interest for delays) and the strategic one (decisions made without accurate data).

Tax risks of not having an accountant

The penalties for delay or omission include:

A fine of 75% of the unpaid tax amount (RFB)
SELIC interest + 1% per month on overdue amounts
A fine of R$ 100 to R$ 500 per day for companies in default with the Board of Trade
Cancellation of Simples Nacional (simplified tax regime) for failing to file ancillary obligations
Removal from the regime with retroactive effect (disallowance of credits)

For independent professionals who depend on the CNPJ to operate, losing the tax regime can mean the tax burden jumping from 6% to 33% of revenue from one moment to the next.

Benefits of advisory accounting

Beyond avoiding fines, well-managed accounting offers:

Real visibility into monthly profit
Tax-payment planning with no surprises
Identification of deduction opportunities
Alerts about regime changes before the final deadline

Mandatory monthly obligations

Cash book and revenue control

Every incorporated independent professional (PJ) must keep the cash book up to date — a record of all the company’s inflows and outflows. It is not a document required only for audits: it is the basis for calculating profit or revenue in order to determine the tax owed.

The cash book must contain:

The date of each receipt
The client or source of payment
The amount received
The number of the invoice issued
The date of each expense
The supplier or beneficiary of the expense
The amount and nature of the expense

The record can be kept in a spreadsheet (Excel, Google Sheets) or in accounting software. What matters is that it be monthly and organized by accrual month.

Monthly tax calculation

Depending on the tax regime, monthly taxes include:

Simples Nacional (simplified tax regime):

The Simples levy (FGTS, INSS, IRPJ, CSLL, PIS, COFINS combined into one)
GPS (the partner’s INSS on pro-labore, calculated separately)
Municipal ISS (when applicable)

Lucro Presumido (presumed-profit regime):

IRPJ (15% on the monthly tax base)
CSLL (9% on the base)
PIS and COFINS (cumulative or non-cumulative depending on classification)
Municipal ISS

Lucro Real (actual-profit regime):

IRPJ on actual profit
CSLL on actual profit
Non-cumulative PIS and COFINS
Municipal ISS

It is the accountant who performs the calculation and generates the payment slips. The professional’s obligation is to ensure that all invoices are recorded and that the information reaches the accountant by the 10th of the following month.

GPS and INSS on pro-labore

The independent professional who receives pro-labore must pay INSS on that amount. The contribution is made via GPS (the Social Security Payment Slip), due on the 20th of each month.

The rate varies:

11% on the pro-labore amount (for those who already qualify for another benefit)
20% on the pro-labore amount (for an individual contributor with no benefit)

The minimum pro-labore amount is the minimum wage (R$ 1,412 in 2024/2025). It is not possible to set pro-labore at zero — if the partner works in the company, they must receive at least the minimum.

Annual obligations

DIRF, RAIS, GFIP

DIRF (Declaration of Federal Tax Information): required for companies that paid individuals amounts subject to income-tax withholding (pro-labore, for example). Filed by February/May of the following year.
RAIS (Annual Social Information Report): required for companies with employees. Filed by March.
GFIP (FGTS Collection and Social Security Information Slip): monthly, when there are employees.

ECF and ECD for actual-profit companies

ECF (Tax Accounting Bookkeeping): annual, for companies under Lucro Real (actual-profit regime) or under Lucro Presumido (presumed-profit regime) with equity above R$ 4.8 million. Filed by the last business day of July.
ECD (Digital Accounting Bookkeeping): annual, for companies required to keep full accounting (generally companies under Lucro Real). Filed by the last business day of May.

For independent professionals with smaller companies, these obligations generally do not apply — but it is the accountant who confirms this.

Individual income-tax return

The incorporated independent professional (PJ) must also file the IRPF as an individual. This is separate from the company’s filing. The return considers:

Pro-labore income received
Profit distributions received
Other income (CLT employment, rent, etc.)
Permitted deductions (health, education, PGBL, dependents)

The deadline is between March and April each year.

SPED for independent professionals

When it is mandatory

SPED (the Public Digital Bookkeeping System) is mandatory for companies with certain revenue levels or as required by specific states:

SPED Fiscal: for companies with revenue above R$ 3.6 million/year or as required by the state. It involves the monthly transmission of electronic tax documents (NFS-e, CF-e).
SPED Contribuições (PIS/COFINS): for companies under Lucro Real or, in specific cases, under Simples Nacional.

For most independent professionals in the early stages, SPED does not yet apply. But as revenue grows, the obligation appears.

Consequences of not filing

Failing to file SPED results in:

A fine of 0.5% to 5% of the value of the unrecorded transactions
A minimum fine of R$ 100 per month of delay
The inability to issue NFS-e until the situation is regularized
A block on the municipal registration (ISS)

Simplified 2026 schedule

January to June: main filings

July to December: main filings

How to organize your documentation

Document organization is the starting point for meeting all obligations. The independent professional must keep:

All invoices issued (NFS-e)
All inbound invoices (expenses)
Pro-labore payment receipts
GPS slips paid
Bank statements for the company account
Service-provision contracts (to prove revenue)
Equipment ownership documents (for depreciation)

The recommendation is to scan everything and keep it in cloud storage organized by year/month. Physical folders are vulnerable to loss and take up space that the cloud does not.

This calendar is also part of the editorial mission of the Naprática hub: treating ancillary obligations as a decision to be made — what to file, when to file it and what happens if you don’t — instead of listing acronyms without context.

If you don’t yet have an organized filing system, see how to open a company as an independent professional to structure it from the start — and avoid surprises at year-end.

To better understand the mistakes that lead to accounting problems, read the article on common mistakes when opening a PJ for consultants.

And if your company is already behind on its obligations, talk to the VMAHUB team to assess the situation and put together a plan to get back on track.

If you are planning to open a company, see the complete guide on how to open a company as an independent professional to get organized from the start.

If you are planning to open a company, check out how the independent professional pays less tax to begin with the right planning.