Brazil: SPED – Reinf
What it is
EFD-Reinf is one of the modules of Brazil`s Public System of Digital Bookkeeping SPED which is used by legal and natural entities in addition to the digital bookkeeping system for taxes, social security contributions and labor requirements.
Up until now, the monthly EFD-Contribuições report included various information including those on social security contribution on gross revenue (CPBR). These contributions can fall into the category of „Contribuição Previdenciária Substituída“ or „Contribuição Previdenciária não Substituída“ and lead to different INSS-tax rates (between 1,5-4,5% CPRB for the Substuída vs. 20% CPBR for the não Substituída).
These information will now be outsourced to the EFD-Reinf report. Additionally, Reinf includes information on paid wages and withholding taxes on wages.
Who needs to implement it when
Reinf becomes compulsory starting November 1st 2018 for all companies who earn less than R$ 78 Million.
Which information need to be collected
- Services taken or provided through manpower from third parties or contract
- Withholding taxes (IR, CSLL, COFIN, PIS/PASEP) related to miscellaneous payments made to individuals or legal entities
- resources received by or transferred to sports associations maintaining a professional soccer team
- commercialization of production and calculation of the replaced social security contribution from agrobusiness and other rural legal entities
- companies that are subject to the CPRB (see law 12.546/2011)
Which implementation requirements exist
The necessary resources for implementation consist of MM/SD/FI/ABAP and Base. The implementation process can be expected to take three months, depending on the complexity of the company with view to the number of used registers, data quality and the systemic environment used.
Which deadlines and penalties persist
The information need to be send until the 15th of December 2018.
The fine for not sending it on time is between R$ 500 and R$ 1.500 per period or month. If information is missing or incorrect the fine is 3% of the value of the corresponding financial operations.
SPED REINF – Events, die möglicherweise für Ihr Unternehmen relevant sein können:
|R-1000||Opening – Taxpayer information||The register R-1000 is used to demonstrate the taxpayer information. It will be generated based on information from the initial screen (initial data).|
|R-1070||Table of administrative/judicial processes||The register R-1070 is used to demonstrate information about administrative/legal processes. It will be generated based on information from the administrative/judicial processes registered (REINF).|
|R-2010||Withholding taxes for Social Security Contribution – Services provided||The register R-2010 is used to demonstrate information on withholding taxes from Social Security Contribution – Services provided. It will be generated based on information from Nota Fiscal of Services.|
|R-2020||Withholding taxes for Social Security Contribution – Services provider||The register R-2020 is used to demonstrate information on withholding taxes from Social Security Contribution – Services Provider. It will be generated based on information from Nota Fiscal of Services.|
|R-2030||Resources received by sports association||The register R-2030 is used to demonstrate information on services received and related to sports activities.|
|R-2040||Resources transferred to sports association||The register R-2040 is used to demonstrate information about resources transferred to sports association. It will be generated based on information from Nota Fiscal of Services.|
|R-2050||Commercialization of production by rural producer legal person/agrobusiness||The register R-2050 is used to demonstrate information of commercialization of rural production by rural producer legal person/agrobusiness. It will be generated based on information from Nota Fiscal for goods.|
|R-2060||Social Security contribution based on gross revenue – CPRB||The register R-2060 is used to demonstrate information from Social Security Contribution on gross revenue – CPRB. It will be generated based on information from the table of social security contribution tax calculation on gross revenue.|
|R-2098||Reopening of periodic events||The register R-2098 is used to inform a reopening of periodic events.|
|R-2099||Closing of periodic events||The register R-2099 is used to inform the closing of periodic events.|
|R-3010||Revenue of sports events||The register R-3010 is used to demonstrate information about revenue from sport events.|
|R-5001||Sum of information and transmission||The register R-5001 is used to demonstrate the transmission.|
|R-9000||Event deletion||The register R-9000 is used to demonstrate information of exclusion from events.|