FILED WITH

STATEMENT

DESCRIPTION

FREQUENCY

DUE DATE

FEDERAL REVENUE SERVICE (RFB)

DCTF – Statement of Federal Tax-related Liabilities and Credits

Used for reporting federal tax liabilities and their respective payments/offsets.

Monthly

15th business day of the 2nd following month.

PER/DCOMP

Electronic System for Requesting Rebates, Refunds or Reimbursement and Claiming Tax Offset.

Per credit utilization

Rebate, Refund and Reimbursement claims and tax offset requests - Up to 5 years from the credit’s origin.

Tax Offset claims following a request for undue payment recovery - No deadline, as long as the refund or reimbursement request is filed with the Brazilian Federal Revenue Service (RFB) within the 5-year period of limitation.

EFD-Contribuições

Records PIS/Pasep and Cofins contributions, under the noncumulative and/or cumulative tax assessment schemes, based on the documents and transactions that are representative of the assessed revenue, as well as the costs, expenses, charges and purchases that generate noncumulative credits.

Monthly

 Due by the 10th business day of the 2nd month following that to which the obligation refers.

ECF – Tax Accounting Bookkeeping

Has come to replace the DIPJ (Corporate statement of Economic and Tax Information) since 2014. Used for reporting accounting and tax-related information.

Annual

Last business day of July of the year following the calendar year to which the obligation refers.

ECD – Digital Accounting Bookkeeping

Replaces printed accounting documents with digital files, i.e. the following bookkeeping documents must be submitted in a digital format: the General Journal, the General Ledger and Daily Trial Balances, and Balance Sheets.

Annual

Last business day of May of the year following the calendar year to which the obligation refers.

DIRF - Withholding Income Tax Return

Used for reporting compensation paid to individuals and corporate taxpayers as well as the corresponding withholding taxes.

Annual

Last business day of February of the year following the calendar year to which the obligation refers.

Monthly DCTFWeb

Used for reporting Social Security Contributions payable, assessed via eSocial and EFD-Reinf.

Monthly

Due by the 15th of the month following that in which the taxable event took place.

Annual DCTFWeb

Used for reporting Social Security Contributions payable on Christmas Bonuses assessed via eSocial.

Annual

Due by December 20 of each year.

EFD-Reinf - Digital Tax Bookkeeping of Withholdings and Other Tax Information

Records compensation paid and withholdings of Income Tax, non-work-related Social Contribution and gross revenue information for calculating replacement social security contributions.

(At the moment, this statement is used mostly for reporting the Social Security Administration tax payable - INSS. Other taxes are expected to be included in the future).

Monthly

Due by the 15th of the month following that to which the obligation refers.

EFD-Fiscal - ICMS/IPI Bookkeeping

Accounts for tax-related documents, as well as tax assessment records relating to the transactions and services provided by the taxpayer: IPI and ICMS.

Monthly

Varies according to the legislation of each state. In Rio de Janeiro and São Paulo, the deadline is the 20th of the month following the assessment.

e-Financeira

Used for reporting financial transactions carried out by insurance companies and legal entities that operate in the sectors of private pension, management of retirement funds, and in the fundraising, intermediation or investment of financial resources.

Biannual

Information from the 2nd semester of the previous year: due by the last business day of February.

Information from the 1st semester of the current year: due by the last business day of August.

Statement of Transactions with Cryptoassets

Used for reporting transactions with virtual currencies carried out by exchanges or by individuals or companies based in Brazil.

Monthly

Due by the last business day of the month following that in which the transactions took place.

DME – Statement of Transactions Settled in Cash

Used for reporting transactions settled in cash by individuals or companies that have received amounts of at least BRL 30,000 or the equivalent thereof in any other currency.

Monthly

Due by the last business day of the month following the cash receipt.

DOI – Statement of Real Estate Transactions

Used for reporting real estate transactions registered, drawn up, filed with or executed before a Notary’s Office or a Register of Deeds, that represent a real estate acquisition or disposal carried out by an individual or company, irrespective of transaction value.

Monthly

Due by the last business day of the month following that in which the transaction was drawn up, registered or filed.

DBF –Tax Benefits Statement

Used for reporting donations and sponsorships to funds and projects subject to tax benefits.

Annual

Last business day of February of the following year.

Decred – Statement of Credit Card Transactions

Used for reporting credit card transactions carried out by the administrators of such services.

Biannual

Information from the 2nd semester of the previous year: due by the last business day of February.

Information from the 1st semester of the current year: due by the last business day of August.

Dimob – Statement of Information on Real Estate Activities

Used for reporting real estate transactions carried out by legal entities and the like.

Annual

Last business day of February of the following year.

Dmed – Statement of Medical and Healthcare Services

Used for reporting payments received for the provision of healthcare services by legal entities and private plan operators.

Annual

Last business day of February of the following year.

DTTA – Share Ownership Transfer Statement

Used to report that the seller has failed to submit the proof of payment of the income tax levied on the capital gain on the transfer of shares or the statement of no taxes due within 15 days of the payment deadline.

Biannual

Information from the 2nd semester of the previous year: due by the last business day of March.

Information from the 1st semester of the current year: due by the last business day of September.

DCP – Presumed Credit Statement

Used for reporting information on the use of presumed tax credits by manufacturing or exporting companies.

Quarterly

Due by the last business day within the 1st half of the 2nd month following the trimester in which the taxable events took place.

DIF – Tax-exempt commercial paper

Used for reporting information on transactions with paper intended for printing books, newspapers and periodicals that enjoy tax exemption on a constitutional basis.

Biannual

Information from the 2nd semester of the previous year: due by the last business day of February.

Information from the 1st semester of the current year: due by the last business day of August.

STATE OF RIO DE JANEIRO

DECLAN-IPM - Annual Statement for the IPM

Aimed at the assessment of the value added to transactions relating to the circulation of goods and the provision of services subject to the ICMS tax within the state, in order to determine the Index of Municipal Participation on ICMS collection (IPM).

Annual

Reference year 2023:

Regular Declan-IPM: due by May 21, 2024;

Amended Declan-IPM: due by May 28, 2024.

Magnetic Files for ICMS Agreement No. 115/03

Used for declaring tax-related documents issued in a single copy via electronic data processing systems for taxpayers who provide communication or telecommunication services or for gas suppliers.

Monthly

Due by the last day of the month following the assessment period.

NF3e – Electricity Invoice, model 66

Used for reporting electricity-related transactions performed by the providers of such services.

Monthly

Due by the last day of the month following electric energy consumption.

National GIA ST

Used for reporting to the state in which the company is registered as a Tax Substitute all transactions carried out in the month on which the ICMS tax was withheld in favor of the state or the absence of such transactions.

Monthly

On the 10th day of the month following that in which the transactions took place.*
*The Federative Unit of destination may waive this obligation.

STATE OF SÃO PAULO

Nova GIA

Used for reporting goods transactions to the state.

Monthly

Due by the 20th of the month following the assessment.

Magnetic Files for ICMS Agreement No. 115/03

Used for declaring tax-related documents issued in a single copy via electronic data processing systems for taxpayers who provide communication or telecommunication services or for suppliers of electric energy or piped gas.

Monthly

In the case of information relating to the Electricity  Bill/Invoice model 6: due by the 15th day of the month following the assessment period.

In other cases: due by the last day of the month following the assessment period.

National GIA ST

Used for reporting to the state in which the company is registered as a Tax Substitute all transactions carried out in the month on which the ICMS tax was withheld in favor of the state or the absence of such transactions.

Monthly

On the 10th day of the month following that in which the transactions took place.*
*The Federative Unit of destination may waive this obligation.

MUNICIPALITY OF RIO DE JANEIRO

“Nota Carioca“ (Rio invoice):  Statement of Services Purchased

Used for declaring invoices pertaining to services purchased from taxpayers outside the municipality.

Monthly

2nd business day of the following month.

“Nota Carioca” (Rio invoice): No-turnover Statement

Used for reporting to the municipality that no services were rendered in the corresponding month.

Monthly

2nd business day of the following month.

DEPISS – Municipal Services Tax Standardized Statement

Used for reporting transactions involving the provision of the following services: medical, dental or veterinary care plans; management of credit or debit cards, funds and consortiums, client portfolios or post-dated checks and leasing services.

Monthly

Due by the 25th of the month following that in which the taxable event pertaining to the Municipal Services Tax (ISSQN) took place.

MUNICIPALITY OF SÃO PAULO

NFTS – Customer / Intermediary’s Electronic Invoice

Statement of services purchased or intermediated by companies when contracting services.

Monthly

Due by the 10th of the month following that in which the contracted or intermediated services were rendered, in cases where the Municipal Services Tax (ISSQN) must be withheld and paid by the customer or intermediary of services.

In any other case, due by the 30th of the month following the provision of the contracted or intermediated services.

DEPISS – Municipal Services Tax Standardized Statement

Used for reporting transactions involving the provision of the following services: medical, dental or veterinary care plans; management of credit or debit cards, funds and consortiums, client portfolios or post-dated checks and leasing services.

Monthly

Due by the 25th of the month following that in which the taxable event pertaining to the Municipal Services Tax (ISSQN) took place.

LABOR AND SOCIAL SECURITY

Salary payment

Employers must pay their workers as per the provisions of the Consolidation of Labor Laws (CLT).

Monthly

Due by the 5th business day of the following month.

The following payments may be made within the period for payment of the salary of the following month:

• variable compensation relating to work performed after the 20th of each month; and
• refunds of deductions resulting from absences, delays and early departures from work whenever the corresponding justification is submitted after the 20^th of the month.

CAGED – General Register of Employed and Unemployed Workers

Used for reporting the hiring, transfer and dismissal of workers under the CLT rules.

Monthly

7th of the following month.

RAIS – Annual Report of Social Information

Used for reporting employees who worked over the course of the year and how much they were paid.

Annual

Due date varies according to the schedule disclosed on the RAIS portal each year.

For 2023 (reference year 2022), the filing period was March 9 to April 6.

FGTS – Severance Indemnity Fund for Employees

Requirement imposed on (non-household) rural and urban employers – payable via FGTS payment bill (GRF).

Monthly

Due by the 7th of the following month.

GFIP – Form for paying FGTS and provision of information to the Social Security Administration – Christmas Bonus

Form used for paying the FGTS (Severance Indemnity Fund for Employees) and for supplying the Social Security Administration with information on insured workers.

Annual

Last business day of January of the following year.

GFIP – Form for FGTS payment and provision of information to the Social Security Administration

Form used for paying the FGTS (Severance Indemnity Fund for Employees) and for supplying the Social Security Administration with information on insured workers.

Monthly

Due by the 7th of the following month.

Darf – Submission to the labor union.

All companies must submit a copy of the numbered Darf (Federal Revenue Payment Form) to the labor union representing the largest professional category amongst their employees.

Monthly

Due by the 10th of each month.

eSocial – Digital Tax Bookkeeping for Social Security and Labor Tax Obligations

Used to supply employees’ information, such as employment relationships, social security contributions, payroll, employee transfers, OSH events, periodic and non-periodic events, hiring and reinstatement of employees, contract amendments, etc.

Monthly

Due by the 15th of the following month and by December 20 for the Christmas Bonus payroll.

Employer's Social Security Contribution

Levied on the previous month’s compensation of the employer and farm operators, and on gross revenues, INSS withheld on invoices, Social Security Payment Bill (GPS) or Federal Revenue Payment Forms (Darf) issued via DCTFWeb.

Monthly

Due by the 20th of the following month.

Withholding Income Tax on Payroll

Taxpayers who have paid or credited income subject to Withholding Income Tax to/from individuals or companies, resident or headquartered in the Brazil, including income derived from work.

Monthly

Due by the 20th day of the month following the taxable event, in the case of earnings stemming from compensation paid to household employees.

Due by the last working day of the second 10-day period of the month following the taxable event, in all other cases.

Contribution for Social Integration Program (PIS) levied on payroll

Nonprofit entities, including condominiums, and cooperative corporations that deduct from the Social Security Contributions any of the revenues listed in articles 15 of Provisional Presidential Decree No. 2,158-35/2001 or 30-A of Law No. 11,051/2004.

Monthly

Due by the 25th of the following month.

Union Dues - Employees

All employers, as defined by the Consolidation of Labor Laws (CLT), must comply with this obligation, provided that the employees have expressly given their prior consent for the dues to be deducted from their salaries.

Annual

Due by April 30.

NATIONAL TELECOMMUNICATIONS AGENCY (ANATEL)

FUST Statement Receipt System - SFUST Monthly Statement

Used for reporting revenue or absence thereof resulting from the provision of telecommunications services in the previous month.

Monthly

Due by the 10th of the following month.

FUST Statement Receipt System – SFUST Statement of non-existence of taxable event

Used for reporting the absence of revenue from the provision of telecommunications services in all months of the corresponding fiscal year.

Annual

From January 1 to the last business day of July of the following year.

CENTRAL BANK OF BRAZIL

(BACEN/BCB)

SCE-Crédito – Identification of the parties and transaction type

Provides information on foreign credit transactions relating to the identification of the parties and transaction type.

Per event

Inflow transactions: due by the date on which the funds enter Brazil.

No-inflow transactions: within 30 days of disbursement, delivery of goods or provision of services, whether abroad or in Brazil.

SCE-Crédito – Payment schedule

Provides information on foreign credit transactions relating to the payment schedule.

Per event

Within 30 days, depending on the case, following:

• the entry of currency;
• customs clearance;
• the provision of services to a resident; or
• the disbursement or delivery of goods abroad or in the country, in operations without the entry of funds into the country.

SCE-Crédito - Update

Used for updating information on foreign credit.

Per event

Up to 30 days from the change in maturity date; renegotiation of financial condition; or change of debtor.

SCE-Crédito – Transactions

Used for declaring foreign credit transactions subject to reporting.

Per event

Within 30 days of the transaction.

SCE-IED – Financial transfers

Provides foreign direct investment information for financial transfers of USD 100,000 or more or the equivalent thereof in other currencies carried out by non-resident investors.

Per event

At the time of transfer.

SCE-IED – Fund transactions

Provides information on foreign direct investment related to funds transacted at an amount equal to or greater than USD 100,000 or the equivalent thereof in other currencies, in cases of capitalization, transfers and exchanges, ownership in Brazilian companies, corporate reorganization, sharing of profits and dividends, payments and receipts in domestic currency in non-resident accounts and reinvestment.

Per event

Within 30 days of the transaction.

Quarterly Periodic Statement

Must be filed by recipients of foreign direct investment whose total assets are equal to or greater than BRL 300 million as of the corresponding reference date (March 31, June 30 or September 30).

Quarterly

March 31 reference date: April 1 to June 30;

June 30 reference date: July 1 to September 30;

September 30 reference date: October 1 to December 31.

Annual Periodic Statement

Must be filed by recipients of foreign direct investment whose total assets are equal to or greater than BRL 100 million as of the December 31 reference date.

Annual - For years not ending in 0 or 5

From January 1 to March 31 of the following year.

Quinquennial Periodic Statement

Must be filed by recipients of foreign direct investment whose total assets are equal to or greater than BRL 100,000 as of the December 31 reference date.

Quinquennial - For years ending in 0 or 5

From January 1 to March 31 of the following year.

Quarterly CBE

Statement that must be filed by those who own USD 100 million or more abroad.

Quarterly

March 31 reference date: April 30 to June 5;

June 30 reference date: July 31 to September 5;

September 30 reference date: October 31 to December 5.

Annual CBE

Statement that must be filed by those who own USD 1 million or more abroad.

Annual

From February 15 to April 5 of the following year.

SIMPLIFIED TAXATION SCHEME

(SIMPLES NACIONAL)

PGDAS-D - Simplified Taxation Scheme Payment Bill Generator

Calculates the taxes owed by taxpayers opting for the Simplified Taxation Scheme (‘Simples Nacional’) in order to issue the corresponding payment bill (DAS).

Monthly

Due by the 20th of the following month.

Defis – Statement for Socio-economic and Tax-related Information

Used for providing the Federal Revenue Service with the company's socio-economic and tax data for the previous year.

Annual

Due by March 31 of the year following that in which the taxable events took place.

DeSTDA - Simplified Taxation Statement on Tax Substitution and Rate Differences

Used for reporting to the state tax authorities the ICMS tax assessed in transactions subject to tax substitution or to the advance payment scheme, and taxes for which there is a difference between the intrastate and interstate rates levied on the purchase of goods and commodities.

Monthly

By the 28th of the month following the end of the assessment period.