D-SUP 2026: Deadline for submitting the declaration

Uniprofessional companies have until December 30 to prove their compliance with the special ISS (Service Tax) payment regime

SF/Surem Ordinance No. 45/2026, published on July 21, established the deadline for submitting the Electronic Declaration of Uniprofessional Companies (D-SUP) for the fiscal year 2026. According to the regulation, the submission period began on July 27 and will end on December 30.

All uniprofessional companies established in the city of São Paulo are required to file this return; that is, those composed of professionals who practice the same profession, provide services in a personal capacity, and bear individual liability for the services rendered on behalf of the legal entity. Professionals covered by this requirement include doctors, lawyers, and accountants, among others.

Under Law No. 13,701/2003, these companies are subject to a special regime for the payment of the Services Tax (ISS), under which the tax is calculated based on a fixed monthly amount determined according to the number of licensed professionals.

Maintenance of eligibility under this program is contingent upon the filing of the annual return, which is intended to confirm compliance with the requirements set forth in the legislation. Failure to file the D-SUP by the established deadline may result in the imposition of the penalties provided for in the regulations.

It is also important to note that SF/SUREM Ordinance No. 9/2025 replaced automatic disqualification with the imposition of a fine equal to 10% of the ISS that would be due outside the special regime, granting taxpayers a 60-day period to correct their return. The regulation also maintained the possibility of exclusion in cases where an NFS-e is issued with an incompatible code, unless the document is canceled or replaced within the prescribed time limit.

Specialized assistance

DPC has a team of specialists ready to help ensure your business remains in compliance with tax regulations. You can count on this support: dpc@dpc.com.br.