Statement of transactions settled in cash (DME): mandatory filing and submission deadline

Although electronic payment methods are becoming increasingly prevalent, cash transactions, often referred to as “hard cash”, are still part of the daily routine for many individuals and companies.

Depending on the amount involved, the receipt of these funds must be reported to the Federal Revenue Service via the Statement of Transactions Settled in Cash (DME), as provided for in RFB Regulatory Instruction No. 1,761/2017.

Learn more below:

What is the DME?

The Statement of Transactions Settled in Cash is an ancillary obligation through which certain cash receipts are reported to the Federal Revenue Service.

Should the DME be filed by the payer or the recipient of the funds?

The obligation falls on the person who received the funds in cash.

Who is required to file the DME?

• Individuals or legal entities residing or domiciled in Brazil who, during the reference month, received cash payments totaling BRL 30,000 or more, or the equivalent in another currency, from a single individual or legal entity.

However, financial institutions regulated by the Central Bank of Brazil are not required to file the DME.

What must be reported on the DME?

Transactions settled, in whole or in part, in cash, resulting from the sale or transfer, whether for consideration or free of charge, of assets and rights; the provision of services; rent; or other transactions involving the transfer of cash, must be reported.

What is the deadline for filing the DME?

The DME must be submitted to the Federal Revenue Service by 11:59:59 p.m., Brasília time, on the last business day of the month following the month in which the cash was received.

Thus, if the receipt subject to the statement occurs during the month of September, for example, the DME must be filed by the last business day of October.

Are there penalties for noncompliance?

Yes. Late submissions are subject to the following penalties:

• BRL 500 per month or fraction thereof for legal entities that are newly established, tax-exempt or exempt, have opted for the Simples Nacional tax regime, or, in their most recent tax return, calculated their IRPJ based on presumed profit;
• BRL 1,500 per month or fraction thereof for all other legal entities; and
• BRL 100 per month or fraction thereof for individuals.

This fine is reduced by half if the obligation is fulfilled before any ex officio proceedings are initiated.

However, if the statement is not filed or contains incorrect or incomplete information, the fine may amount to:

• 3% of the transaction value, with a minimum of BRL 100 when the declarant is a legal entity; and
• 1.5% of the transaction value when the declarant is an individual.

Recent clarification

Through Cosit Consultation Ruling No. 136/2026, the Federal Revenue Service clarified that companies with a parent company and subsidiaries may file the DME on a centralized basis, including in the return the amounts received by the units that meet the mandatory reporting criteria.

This means that a legal entity may consolidate transactions that meet the reporting requirements into a single DME, even if the receipts occurred at its various locations.

Tax Support

Domingues e Pinho Contadores assists individuals and businesses in complying with the obligations required by the Federal Revenue Service. You can count on our support: dpc@dpc.com.br.