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FISCAL REPORTS

Beyond.Brasil-SPED REINF

The Digital Tax Bookkeeping of Withholdings and Replaced Social Security Contribution Information (EFD-Reinf) is the most recent module of the Public Digital Bookkeeping System (SPED) and is being built as a complement to the Digital Bookkeeping System of Tax, Social Security and Labor Obligations (e-Social).

Beyond.Brasil-SPED REINF

The EFD-Reinf includes all taxpayer withholdings unrelated to work, as well as information on gross revenue for calculating the replaced social security contributions. The new bookkeeping will replace the information contained in other ancillary obligations, such as the EFD-Contributions module that calculates the Social Security Contribution on Gross Revenue (CPRB).

This bookkeeping is modularized by information events, contemplating the possibility of multiple transmissions in different periods, in accordance with legal requirements.

Among the information provided through EFD-Reinf, the following stand out:

Services taken/provided through assignment of labor or contract work.
Withholding tax (IR, CSLL, COFINS, PIS/PASEP) levied on miscellaneous payments made to individuals and legal entities.
Resources received by / passed on to the sports association that maintains a professional football team.
The commercialization of production and the calculation of the social security contribution replaced by agroindustries and other rural producers as a legal entity.
To companies subject to the CPRB (cf. Law 12,546/2011).
To entities promoting events involving a sports association that maintains a professional football club.

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