EFD-Reinf introduces new mandatory records starting September 2023

Change represents one of the transition steps from the DIRF, which is set to be discontinued in 2025, to the EFD-Reinf.

Updated October 11, 2023

September 21 marked the introduction of a new EFD-Reinf information block, known as the R-4000 series of events. Beginning this month, monthly bookkeeping now includes information related to Income Tax and social contributions (PIS/Pasep, Cofins and CSLL), previously reported annually through the DIRF.

Companies need to adapt to these new requirements, as information that used to be reported each year must now also be submitted to the Federal Revenue Service on a monthly basis.

Additionally, these EFD-Reinf adjustments have also led to changes in income nature codes, requiring companies to adapt their controls and management software accordingly.

Read more: EFD-Reinf 2023: be mindful of changes due to the R-4000 series of events

EFD-Reinf filing deadline

Monthly submissions to the Sped system must be made by the 15th day of the month following the period covered by the bookkeeping. An exception applies to entities promoting sporting events, which must file their records within two business days of the event taking place.

Please note that, with the publication of RFB Normative Ruling No. 2,163/2023, whenever the filing deadline falls on a non-business day for tax purposes, the corresponding submission will be postponed to the following business day.

EFD-Reinf deadline for the September 2023 reporting month  The initial submission of the EFD-Reinf covering R-4000 information for events taking place from September 1, 2023 onwards, must be made by October 16, as October 15 falls on a Sunday.

Discontinuation of the DIRF

The gradual phase-out of the DIRF by tax authorities is already underway at multiple levels, with its complete discontinuation expected by 2025.

Read more: Federal Revenue Service abolishes Dirf as of 2024

It is worth mentioning that the statement will still be required to to be filed in 2024, encompassing events that occurred in the 2023 calendar year.

Compliance with the new regulations

DPC has a specialized team dedicated to ensuring full compliance with the latest accounting, tax, and systemic requirements. For this support, please contact us at: dpc@dpc.com.br.