Requirements can be covered by Tests, and are the expected result for the system.
Defects are identified during Tests Executions, and represent a condition in the system that does not meet the requirement or end-user expectations.
In Jira, Requirements and Defects are going to be created as issues inside a project.
What issues type can be used as Requirements?
Basically any issue type can be mapped as a requirement in JIRA, but the most common ones are:
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What issue types can be used as Defects?
As within requirements, any issue type can be considered a defect.
By just using default JIRA issue types, the "Bug" is the strongest candidate to be mapped as a Defect.
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Discuss with your team which issue types can be considered as Requirements & Defects. If none of the existing issues types is suitable, you can always create new ones!
For example, your team can prefer to have issue types "Requirement" and "Defect".
Nevertheless, remember that can re-use existing issue types and you don't need to create extra ones!