DIRF will have its last year of transmission in 2025 and will be replaced by the EFD-Reinf and eSocial systems. Find out how to prepare for the changes
The Income Tax Withholding Declaration
(DIRF) was one of the most important ancillary obligations for companies and individuals who withheld taxes at source. However, as of 2025, this obligation is extinguished, bringing significant changes to the Brazilian tax scenario.
The replacement of DIRF was supposed whatsapp number database to have occurred in 2024, but due to necessary adjustments in eSocial in the S-1-3 layout, the replacement only occurred from 2025 onwards.
About DIRF The DIRF was a mandatory
declaration for all legal entities and individuals that withheld taxes, such as Income Tax Withheld at Source (IRRF), PIS/Pasep Contribution, Cofins and CSLL, on payments made to third parties. The main objective of the DIRF was to inform the Federal Revenue Service of the withholdings made and the amounts paid. In order to ensure that the taxes withheld were correctly collected and that the beneficiaries. Of the withholdings (such as employees and service providers) were duly informed.
In practical terms
the DIRF served as a “liaison” how to prepare stages of launching a media advertising campaign between the paying source (company or individual) and the Federal Revenue Service, serving as a way of cross-referencing information to ensure that taxes were being paid and declared correctly.
Why will DIRF be abolished?
The elimination of the DIRF is part of the simplification of the Brazilian tax system. Which seeks to reduce bureaucracy and improve efficiency in tax. Collection. The Federal phone number list Revenue. Service has been working to create more integrated and automatic systems that. Allow for the collection and cross-referencing of information in a more direct and agile manner.
From now on. Much of the data that was reported in the DIRF can be consulted and validated. Through other existing tax declarations, such as the EFD-Reinf (Digital Tax Recording of Withholdings and Other Tax Information) family R-4000 and the eSocial (Digital Recording System of Tax. Social Security and Labor Obligations) in the S-1.3 layout version.
How should companies prepare?
To ensure that the transition to the new system goes smoothly, companies must follow some important steps:
Accounting team training: Accounting. Tax and payroll teams need to be trained to operate the new platforms and ensure compliance with new tax requirements.
lass=”yoast-text-mark” />>Review of ancillary obligations: carry out a detailed review of company information to bring all necessary content to EFD-Reinf and/or eSocial.
Specialized consultancy: in case of doubts
it is how to prepare essential to have the assistance of consultants specialized in taxes and fiscal obligations to avoid errors that could result in penalties.
>Update tax and accounting systems: check whether the company’s management. System is adapted to EFD-Reinf and eSocial. Which will now be the main ways of reporting withholdings and data.