Dirf to EFD-Reinf shift has been postponed

Adoption of the EFD-Reinf for supplying information on withholding taxes has been pushed back to September

On March 1, the Federal Revenue Service (RFB) published Normative Ruling No. 2,133/2023 , postponing the submission of the Digital Tax Bookkeeping for Withholding Taxes and Other Tax Information (EFD-Reinf) for taxpayers currently required to file the Withholding Income Tax Return (Dirf). The shift was originally scheduled to place on March 21, but it has now been pushed back to September 21, 2023.

The Dirf is expected to be abolished in 2024. Thus, over the last months, the RFB has published regulations providing for the gradual replacement of the obligation with the EFD-Reinf, which will be used to record withholding taxes (IR, CSLL, Cofins, PIS/Pasep) on earnings paid or credited by withholding agents.

Shifting from the Dirf to the EFD-Reinf

With the date now pushed back, taxpayers currently required to file the Dirf will have to submit the EFD-Reinf as of September 21 at 8 a.m., and all information taking place as of September 1 of the same month must be reported. From that date onwards, the obligation will be required to be filed every month.

Taxpayers required to file the EFD-Reinf

The EFD-Reinf must be submitted by all taxpayers listed in article 2 of RFB Normative Ruling No. 1,990/2020, who are currently required to supply the Dirf. In other words, individuals and companies which have paid earnings subject to the withholding Income Tax (IRRF) – even if the payment took place in a single month of the year of the corresponding statement – will be required to report the information. This includes, for instance, employers who have deducted income tax on their employees' payrolls.

A few taxpayers are also legally required to comply with this obligation, regardless of whether the tax was effectively withheld. This includes general partners of Silent Partnerships (SCP) and taxpayers in Brazil who have sent their money overseas, in the form of remittances, in favor of individuals or companies domiciled or headquartered abroad.

Ancillary obligations in good standing

DPC’s team of experts assists clients in filling out and complying with their ancillary obligations, ensuring full compliance with the tax authorities. You can count on our support: dpc@dpc.com.br. dpc@dpc.com.br.