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02/04/2022HIGHLIGHTS
Main Ancillary obligations
The following is a list containing the main ancillary obligations currently in force in Brazil, which must be complied with by companies.
The table is not meant to be all-inclusive, as requirements may vary according to a company's corporate purpose.
Last updated on September 5, 2023.
SUBMITTED TO |
STATEMENT |
DESCRIPTION |
PERIODICITY |
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 Request for Rebate, Refund or Reimbursement claims and Tax
Offset Statement. |
Per credit utilization |
Rebate, Refund and Reimbursement claims and tax offset requests - Up
to 5 years from the credit’s origin. |
||
Tax Offset
Statement 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 |
|
||
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 |
|
||
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 2022: ·
Regular
Declan-IPM: due by May 22, 2023; ·
Amended
Declan-IPM: due by May 29, 2023. |
|
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.* |
||
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.* |
||
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 20th 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. |