| Update: | Compliance Alert – EFD-Reinf Developer Guidance Manual updated |
| Date: | 2025-04-08 |
On March 21, 2025, the Brazilian Federal Revenue Service (RFB) published version 2.6 of the Developer Guidance Manual for the Digital Fiscal Bookkeeping of Withholdings and Other Fiscal Information (EFD-Reinf). This update brings changes for developers and tax compliance professionals, primarily focusing on the Restricted Production environment.
What are the changes?
The new version focuses specifically on two points in the Restricted Production environment:
- Event limitation (item 11.2): The Restricted Production environment is limited to successfully receiving a maximum of 1000 events for each taxpayer and event type. Once a taxpayer reaches this limit for a specific event type, new events of that type will no longer be processed and will return an error message instructing to clear the database for this reporting taxpayer. This clearing is performed as described in the section "Clear database for the informed taxpayer." After clearing the database for the taxpayer, new events of the type in question will be processed as usual again.
- Data retention time (item 11.3): Considering that Restricted Production is an environment for conducting functional tests for employers to test their applications and that the data received does not have legal validity, there is no need to store it in the same way as is provided for the production environment. In this sense, all events sent to the Restricted Production environment will be completely deleted periodically or when there is a need for maintenance that generates a significant impact on the system.
What are the impacts?
- Testing limitations: Developers should be aware of the 1000-event limit in the Restricted Production environment and plan their testing accordingly.
- Data clearing: Developers must understand how to clear the database for a taxpayer in the Restricted Production environment to continue testing after reaching the event limit.
No legal validity: Users must remember that data in the Restricted Production environment has no legal validity and is subject to periodic deletion.