EFD-Reinf: Federal Revenue Service changes deadline for submission

Change in EFD-Reinf filing deadline has immediate impacts on submissions due in October

The Federal Revenue Service has published RFB Normative Ruling No. 2,163/2023, bringing about a few changes to the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf).

The new regulation provides for the postponement of the filing deadline whenever the 15th day of a given month falls on a non-business day. In this case, submissions will now be pushed back to the next following business day. Under the previous rule, the deadline would have been brought forward. This adjustment in the EFD-Reinf filing schedule is in line with the DCTFWeb deadline, which has also been recently revised (see here).

This change has affected the submission of the EFD-Reinf pertaining to events taking place in September/2023, which is the first to include records for the R-4000 series of events. Originally scheduled for October 13, the filing deadline has been extended to October 16, as the 15th was a Sunday.

The regulation has also introduced other changes and clarified a few points worth of attention, as shown below.

Commissions and brokerages reported in the EFD-Reinf

Starting January 1, 2024, the event R-4080 must be used in the EFD-Reinf to supply information on income and tax withholdings by companies that receive payments from other legal entities on account of commissions and brokerages arising from the trade and placement of securities, foreign exchange transactions and the sale of tour and travel tickets.

However, legal entities that have made payments of this kind to other companies are exempt from providing this information to the Federal Revenue Service.

Distribution of profits and dividends in the EFD-Reinf

The deadline for supplying information on earnings from profits and dividends exempt from the withholding income tax (IRRF) has been extended to the 15th day of the second month following the corresponding quarter.

Replacement of the DIRF

The Withholding Income Tax Return (DIRF) will be replaced for the following events taking place from January 1, 2024:

Tax compliance

DPC provides accounting, tax and systemic support for its clients to ensure that they remain in good standing with the routine requirements set by Brazilian the tax authorities. You can count on the support of our team of experts: dpc@dpc.com.br.