The obligation to submit the EFD-Reinf (Digital Fiscal Record of Withholdings and Other Fiscal Information) for the next group of obliged taxpayers, which was set to begin March 2023, has been postponed.
Normative Instruction n. 2.133, of 27 February 2023 has now been officially published postponing such obligation, meaning that affected taxpayers must submit their EFD-REINF reports regarding taxable events that occur as of 1 September 2023.
The list of affected taxpayers is found under article 2 of RFB Normative Instruction n. 1.990 of 2020, which includes individuals and legal entities that have paid or credited income for which Withholding Income Tax (IRRF) has been withheld and certain entities of the Federal Public Administration, among many others.
Further information regarding the EFD-Reinf obligation can be found in our latest article on this topic.
