EFD-Reinf. The Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf), a module of the Public Digital Bookkeeping System (Sped), was implemented on 5/2/2018. In its first phase, it only involves the companies of the first group of obligated parties, which comprises the entities included in “Group 2 – Business Entities,” of Annex V of Normative Instruction RFB no. 1,634, of May 6, 2016, with revenue in the year 2016 above R$ 78 million.
Companies that are not part of the first group, but that signed an option term for the anticipation of the obligation to eSocial, which was made available on the eSocial portal at the end of 2017, will also be obligated.
It is important to emphasize that, apart from the above, all taxpayers obligated to eSocial as of January/2018 are also obligated to EFD-Reinf as of May/2018.
Read also:
Hiring of outsourced labor generates PIS and Cofins credits that can be used to pay taxes
Thus, as of 5/2/2018, these taxpayers may send information to the production environment of the EFD-Reinf, in relation to the taxable events occurring as of 5/1/2018. The due date for the delivery of this information is the 15th of the following month. The information relating to the May/2018 period must be transmitted by 6/15/2018. However, in this first month, it is recommended that companies send, as of 5/2/2018, the events “R-1000 – Taxpayer Information” and “R-1070 – Table of Administrative/Judicial Proceedings.”
Information provided in the EFD-Reinf
Initially, the information must be transmitted exclusively through the “Webservice” of the EFD-REINF. As of the second half of 2018, the Web Portal of the EFD-REINF will also be available, which will constitute a new channel for the transmission of information. The information provided in the EFD-Reinf is:
- Withholding of the social security contribution on services taken and provided, through the assignment of labor or subcontracting;
- Commercialization of production and calculation of the social security contribution substituted by agro-industries and other rural producers that are legal entities;
- Resources received by/passed on to a sports association that maintains a professional football team;
- Revenue from sporting events;
- Withholdings at source (IR, CSLL, COFINS, PIS/PASEP) levied on various payments made to natural and legal persons;
- Social Security Contribution on Gross Revenue (CPRB).
GFIP will be replaced by EFD-Reinf and by eSocial
It is opportune to remember that in the May and June 2018 periods, the GFIP and the EFD-Reinf will coexist. The GFIP will be completely replaced by the EFD-Reinf and by eSocial in the July/2018 period, at which point the Declaration of Federal Social Security Tax Debts and Credits and of Other Entities and Funds (DCTFWeb) will go into production.
Companies that are in the first group of obligated parties, but that have no movement in the month of May/2018, must submit the event “R-2099 – Closing of Periodic Events” of the EFD-Reinf, indicating this situation.
Likewise in July, if the company is in the “No movement” situation, it must send the event “R-2099 – Closing of Periodic Events” of the EFD-Reinf, indicating this situation and carry out the integration with the DCTFWeb. From then on, if the company continues in this situation (no movement) for a longer period, it must, each January of the following years, renew the information provided for in this paragraph.
Consultation of the EFD-Reinf Manual is advised to obtain more details on the procedures to be adopted. See here.
The obligation for the remaining taxpayers, except public entities, will begin on 11/1/2018. For public entities, members of “Group 1- Public Administration,” of Annex V of Normative Instruction RFB no. 1,634, of May 6, 2016, the obligation will begin on 5/1/2019.
Source: Federal Revenue Service
← Back to blog