EFD-Reinf schedule: who should file and deadline

EFD-Reinf, established by RFB Normative Instruction No. 1701/2017, is an SPED module, to be used by legal and individuals, in addition to eSocial. Both are accessory obligations to be met in 2018 that already require a great attention in its deployment, and will highly influence the companies' routines.

25/04/2018

ARTICLES

EFD-Reinf schedule: who should file and deadline


 

The Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf), established by RFB Normative Instruction No. 1701/2017, is an SPED module, to be used by legal and individuals, in addition to Public Digital Bookkeeping System - eSocial. Both are accessory obligations to be met in 2018 that already require a great attention in its deployment, and will highly influence the companies' routines.


EFD-Reinf focuses on contracting services and taxes withholding. The use of this new system, together with the eSocial, will gradually replace the information filing through Withholding Income Tax Return (DIRF), the FGTS Payment Form and Social Security Information (GFIP), the Annual Social Information Report (RAIS) and the General Employed and Unemployed Register (CAGED).


EFD-Reinf Schedule


EFD-Reinf will follow the deployment schedule:


Framing

Obligation month

Companies with gross revenues greater than BRL 78 million in 2016

May/18

Other private companies, including Simple, MEI and individuals (who have employees)

Nov/18

Public Entities

May/19



EFD-Reinf: who should file


Taxpayers required to file information to EFD-Reinf are listed in article 2 of RFB NI No. 1701/2017 (see here), as follows:


  • Legal entities that provide and contract services performed through the workforce assignment (Article 31, of Law No. 8212/1991);
  • Legal entities responsible for PIS/Pasep Contribution withholding, for Social Security Financing Contribution (Cofins) and Social Contribution on Net Income (CSLL);
  • Legal entities opting for the Social Security Contribution on Gross Revenue (CPRB) payment;
  • Legal entity rural producer and agroindustry, when subject to substitutive social contribution on the gross revenue from rural production commercialization under the terms (Article 25 of Law 8,870/1994 and Article 22-A, of Law No. 8.212/1991);
  • Sports associations maintaining professional soccer teams that have received sponsorship, brands and symbols use licensing, marketing, advertising and sports shows broadcasting;
  • Company or sponsoring entity that has invested funds to a sports association maintaining professional soccer team as sponsorship, brands and symbols use licensing, marketing, advertising and sports shows broadcasting;
  • Entities promoting sports events in Brazilian territory, in any sport modality, involving, at least, one sports maintaining professional soccer team; and
  • Legal entities and individuals who have paid or credited income over which Withholding Income Tax (IRRF) is withheld, by itself or as third parties representatives.

  • EFD-Reinf filing deadline


    EFD-Reinf will be monthly transmitted by the 15th day of the month following the bookkeeping, except for the entities promoting sporting events whose information related to the event must be transmitted up to 02 business days after its realization.


    Count on good professionals


    Regardless your company core activity, it is always necessary to precisely apply the tax rules, considering the range of obligations to be met. EFD-Reinf will require excellent planning and deployment, as well as adaptations in company’s internal structure so that the obligation fulfillment occurs in a safe way.

    Therefore, always seek experienced professionals’ advice and in line with your company reality. This should minimize the risks of notices of failure in filing statements, error in providing information or in taxes payment, which may directly affect the profits and decrease your business viability.

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