EFD-Reinf: Federal Revenue Office establishes new guidelines for taxpayers

The Brazilian Federal Revenue Office, through Normative Instruction RFB 2043/2021, established new rules for presenting the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf). See what changes below:

Exemption for all inactive companies

According to the rule, all companies that do not have any events in the calculation period to inform are exempt from submitting EFD-Reinf. Previously, this exemption was limited to the 3rd group, which includes companies from the Simples Nacional (simplified tax system), and individual employers and taxpayers, except domestic employers.

From now on, all companies from the first, second or third group, opting for any tax regime, are also exempt.

In practice, this means that taxpayers in this situation no longer need to present the EFD-Reinf informing “Inactivity”.

Change in schedule for the 3rd group

The rule also set the schedule for individuals (*) from the 3rd group, who must provide information in EFD-Reinf, if any, as from July 2021.

(*) These include individual employers and taxpayers, except domestic employers.

Considering that the eSocial schedule was changed and that EFD-Reinf's schedule is aligned with this other obligation, the adjustment was necessary.

Read also: New changes in eSocial schedule

DPC's specialized support

Adapting to changes in the tax sector becomes much easier when a company or individual receives support from Domingues e Pinho Contadores. DPC's team of experts monitors the legal rules and acts proactively so clients comply with the country's tax rules. Rely on this support. Contact: dpc@dpc.com.br.