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).
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.