Federal Revenue changes digital certificates for EFD-Reinf

On August 27, the Federal Revenue Service published the Guideline Note EFD-Reinf No. 01/2025, introducing important changes regarding the use of digital certificates in the transmission of the Digital Tax Accounting of Retentions and Other Tax Information (EFD-Reinf). The update directly affects individuals, companies, public agencies, and entities that have undergone processes of incorporation, merger, or split.

What has changed

The Guideline Note No. 01/2025 defines the certificates accepted for each type of taxpayer, provides specific rules for individuals, legal entities, public agencies, and dissolved companies, and establishes that successor companies must use the active certificate of the last entity after corporate operations. It also foresees, in some cases, the need to change the profile in e-CAC and emphasizes the importance of electronic power of attorney for digital representation.

The main update is the definition of which types of digital certificates can be used for signing and submitting events in the EFD-Reinf.
See below the rules for different taxpayers:

Uses of e-CPF and e-CNPJ

e-CPF

The e-CPF carries the digital identity of an individual. It contains data such as name, civil identity, email, among other information. The digital certificate in this modality ensures the authenticity and legal validity of a citizen’s electronic signature. This type of certificate facilitates access to government systems, such as e-CAC (Virtual Taxpayer Assistance Center), for example.

e-CNPJ

The e-CNPJ is the electronic version of the National Register of Corporate Taxpayers (CNPJ), and it is used to identify a company through its legal representative. It is used to sign documents, powers of attorney, access information, and use services on government agency websites on behalf of the company.

How to obtain a digital certificate?

Obtaining a digital certificate from DPC is simple, fast, and secure. You can easily purchase it here.
DPC acts as a registered certification authority (RA) accredited by the Brazilian Public Key Infrastructure (ICP-Brasil) and is responsible for issuing and renewing digital certificates for individuals and companies.

Throughout the entire process, you will have the guidance of a registration agent, a DPC professional properly specialized to ensure all steps are completed, providing all necessary support in compliance with legal requirements and the security level needed to guarantee the legal validity of the digital signature.

If you need support or have any questions before requesting your digital certificate, feel free to contact us at: certificadoradpc@dpc.com.br.