Understand EFD-Reinf changes once and for all in 2019

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If you are a company manager, you should already be keeping an eye on the new eSocial obligation, but did you know that the delivery deadlines for EFD-Reinf in 2019 have been extended?

In this post, we will better conceptualize this new fiscal bookkeeping and point out what is different for this new year. Check out!

What is the purpose of EFD-Reinf?

A Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf) is a new module part of the SPED fiscal, complement to eSocial for companies that have already joined the system.

That is, it is part of the integrated software for collecting, organizing and reporting the following business information:

  • services rendered in a third party, with assignment of labor or contract;
  • withholding tax on payments made to individuals and legal entities;
  • resources received or passed on involving sports associations that maintain professional football teams;
  • commercialization of production and social security verification in the case of agroindustries.

Who is required to testify?

The delivery of EFD-Reinf to 2019 is mandatory for all companies and is segmented into four distinct groups:

  • the first group consists of business entities with revenues in excess of 78 million reais for the reference year;
  • the second group includes the rest of the legal entities, excluding taxpayers within the scope of Simple national;
  • the third group comprises the members of the National Simples as well as non-profit entities;
  • the fourth group is composed exclusively of entities, organizations and public bodies.

The only purpose of this separation is for the more structured definition of Reinf's delivery at different times of the year-exactly the biggest change in this fiscal obligation.

What is the new EFD-Reinf deadline in 2019?

Yes, the extension of EFD-Reinf's deadline is what you need to keep an eye on now because it has been changed for all groups mentioned above.

Initially, the dates ranged from mid 2018 to 2019. Now, deliveries will be made all this year, following the following schedule:

  • the entities of the first group, with revenues in excess of 78 million reais per year, will have to deliver to Reinf as of January 1 of 2019;
  • the second and third group submit their declarations as of 10 July 2019;
  • the participants of the fourth group, public entities, do not yet have a definite deadline, which will be announced later by the Internal Revenue Service.

What penalties are applicable?

Is important keep an eye on in these deadlines because the fines can be weighed depending on the case - delay, misinformation or omissions. Here's what might happen to your business:

  • in the case of non-presentation of EFD-Reinf in 2019, the business is subject to a fine of 2% on the taxes informed per month (limited to 20% of that value);
  • in the case of incorrect or omitted information, the fine will be 20 real per item, at least 200 or 500 actual depending on the case.

If the declaration is late, but is filed before an ex officio procedure is initiated, the company pays only half of the resulting fine.

If she is summoned and file the return within the stipulated deadline, she may still have 25% off this amount.

Now that you know the new deadlines and the importance of worrying about EFD-Reinf, it's time to get ready! Find more information, collect the necessary data and do not leave for the last hour.

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