BRAZIL-EFD-REINF

Brazil EFD-Reinf withholdings SPED since 2018.

Definition

EFD-Reinf modules R-1000 to R-9000: R-1000 Establishment Information (employer), R-2000 Services Acquired (services purchased with IRRF, INSS, CSRF withholdings), R-3000 Gross Receipts (sports presence, transmission), R-4000 Pix Payment Withholdings (since September 2023 PIX payment withholdings), R-9000 Exclusion (cancellation). XML transmission via Receita Federal WebService, ICP-Brasil digital signature. SPED hierarchy: EFD-Contribuicoes (PIS/Cofins), EFD-ICMS-IPI, eSocial, EFD-Reinf, ECF (lucro real declaration). Mandate: large enterprises (1A) January 2018, mid-size (2A) January 2019, small (3A) January 2020, MEI optional.

Origin

Instrucao Normativa RFB 1701/2017 EFD-Reinf launch ; Phase 1 (1A large) January 2018 ; Phase 2 (2A mid) January 2019 ; Phase 3 (3A small) January 2020 ; R-4000 Pix September 2023.

Example in context

Vale (Brazil mining) declares its IRRF 1.5% + INSS 11% withholdings on contractor services via monthly R-2000 EFD-Reinf ; volume ~5000 services/month, ICP-Brasil signed XML transmission to SPED Receita Federal.

Related terms

• PIS/Cofins — other Brazil SPED.