For the 2 Group, 10 January of 2.019 will be the date of beginning of the obligation of EFD-Reinf
In order to promote the alignment between the delivery of EFD-Reinf and the eSocial RFC Normative Instruction # 1.842, from 2018, which deals with the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf). This new standard amends RFB Normative Instruction # 1.701, 14 of March of 2017, establishing EFD-Reinf.
Since the beginning of the eSocial Compulsory for the 1 taxpayer group in January 2018, EFD-Reinf became mandatory on the same date that taxpayers are required to send periodic (remuneratory) events through eSocial.
This alignment between the eSocial and EFD-Reinf is essential so that social security contributions can be determined by the deeds, confessed by DCTFWeb and collected in a Federal Collection Document (Darf).
In this way, as the eSocial were reorganized and the start dates of the mandatory sending of periodic events to the 2nd to 4th groups were changed, it became necessary to change IN RFB No. 1.701, of 2017, to readjust the EFD-Reinf taxpayer groups and dates beginning of the mandatory nature of this bookkeeping, as well as including the applicable penalties, in case such dates are not observed.
Thus, the obligation to provide information through EFD-Reinf, according to its new schedule established by IN RFB 1.842 / 2018, becomes:
Second group: from 10 from January to 15 from February of 2019
For legal entities with revenues up to R $ 78 millions in the year of 2016, except those framed in the National Simples in 1º of July of 2018
Third group: 10 from July to 15 from August 2019
For legal entities framed in the National Simples in 1º of July of 2018; for individuals (except domestic); rural producer (FP); and non-profit entities.
Fourth group: delivery date to be defined by RFB
For public agencies.
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