EFD-Reinf - New Implementation Schedule for Groups 3 and 4

On Dec-07-2020, the RFB Normative Instruction 1996/2020 was published amending the RFB Normative Instruction 1701/207, which established the EFD-Reinf - Digital Tax Bookkeeping for Withholding and Other Tax Information, to set the deadline to the 3rd and 4th groups of the implementation schedule comply with the obligation, among other point.

EFD-Reinf will be mandatory from 8:00 a.m. on:

• May 10, 2021, in relation to the taxable events occurring as of May 1, 2021, for the 3rd Group, which includes those required not within the 1st, 2nd and 4th groups (except for domestic employers);
• April 8, 2022, in relation to the taxable events that occurred from April 1, 2022, for the 4th Grupo, which comprises public entities and international organizations and other extraterritorial institutions.

In addition, the RFB Normative Instruction 1996/2020 included, among those required to adopt the EFD-Reinf, the taxable person purchasing a rural product.

The other groups, already required to send EFD-Reinf, are:

• 1st Group: Business Entities earning revenues in 2016 greater than BRL 78 million (those required as of May-01-2018);

• 2nd Group: Business Entities earning revenues amounting to or less than BRL 78 million, in 2016, except those opting for Simples Nacional, which are enrolled in this situation at the CNPJ on Jul-01-2018, or who did not make this option when it was established, if after the informed date (those required as of Jan-10-2019).