REINF 2023: new layout replaces DIRF

13 Jan REINF 2023: new layout replaces DIRF

With the publication of Normative Instructions 2094/2022 and 2096/2022, the EFD-REINF 2023 will now officially replace the DIRF.

In January 2023, layout version 2.1 will come into force, making the current version, which is 1.5.1, obsolete.

The new version provides for the implementation of the records of the R-4000 group – Withholding IR, CSLL, PIS, COFINS and miscellaneous payments.

What is EFD-REINF?

EFD-Reinf is the abbreviation of Digital Tax Bookkeeping of Withholdings and Other Tax Information. This is one of the modules of the Public Digital Bookkeeping System – SPED, which must be used by legal entities and individuals, in addition to the Digital Bookkeeping System for Tax, Social Security and Labor Obligations – eSocial. Its purpose, among other tax obligations, is to record income paid and withholding income tax.

Who must deliver the EFD from the changes:

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

• to services taken/provided through assignment of labor or contract work, referring to retention of social security contribution – Law 9711/98;
• withholding tax (IR, CSLL, COFINS, PIS/PASEP) levied on various payments made to individuals and companies, in a module to be implemented with the layouts of the R-4000 series;
• resources received by/passed on to the sports association that maintains a professional football team, referring to the social security contribution;
• the commercialization of production and the determination of the social security contribution replaced by agroindustries and other rural legal entity producers;
• to companies that are subject to the CPRB (cf. Law 12,546/2011);
• to entities promoting events involving a sports association that maintains a professional football club, referring to the social security contribution.

REINF 2023 – learn how to update!

Get smart, because the deadline to update is ending! Know everything that needs to be done clicking here and count on MPL to catch up with your tax obligations. Enter in contact right now and talk to one of our experts!

MPL, a company specialized in supporting and improving the JD Edwards System, is ready to update it and implement the necessary changes, generating the new SPED-REINF layout for your company, in the model necessary for its integration with any tax system specialist or directly with the IRS.

Source: Sped website.