What is EFD Reinf?

EFD-Reinf (Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais) is a Brazilian digital tax reporting obligation. It's part of the SPED (Sistema Público de Escrituração Digital) project, a nationwide initiative to modernize Brazil's tax administration. EFD-Reinf specifically focuses on reporting withholdings and other tax-related information that are not already covered by the EFD-Contribuições and eSocial systems. This includes withholdings related to income tax (IR), social security contributions (CSLL, PIS/Pasep, COFINS) on payments made to individuals and legal entities, and other relevant fiscal data. It aims to streamline tax compliance and improve fiscal control.