Compliance Alert - Sped published technical note EFD-Reinf 02/2024

Update: Compliance Alert - Sped published technical note EFD-Reinf 02/2024
Date: 2024-05-31

(Sped) Brazil’s public digital bookkeeping system (Sistema Público de Escrituração Digital) published EFD-Reinf Technical Note No. 2/2024 on 21 May 2024.

The Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf) is one of the Public Digital Bookkeeping System modules – Sped – to be used by legal entities and individuals. Its purpose is to record income paid and withholdings of Income Tax, the taxpayer's Social Contribution (except those related to work and information on gross revenue for the calculation of substituted social security contributions).

EFD-Reinf technical note no. 02/2024 includes changes to the “nature of income” (Natureza de Rendimentos) codes of the EFD-Reinf tables. The changes relate to the revision and inclusion of new income codes to reflect the categories associated with the collection of income tax at source levied on income from investment in funds of investment following the Executive Declaratory Act Codar No. 15/2024 guidelines.

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