{"id":5951,"date":"2023-08-14T11:19:51","date_gmt":"2023-08-14T14:19:51","guid":{"rendered":"https:\/\/sinqia.com.br\/?p=5951"},"modified":"2024-05-17T18:32:40","modified_gmt":"2024-05-17T21:32:40","slug":"efd-reinf-2023","status":"publish","type":"post","link":"https:\/\/evertectrends-com.plataformasegura.nubity.com\/pt-br\/efd-reinf-2023\/","title":{"rendered":"EFD-Reinf: Quais as novas regras e quem deve informar"},"content":{"rendered":"<p><i><span style=\"font-weight: 400\">Saiba tudo sobre a obriga\u00e7\u00e3o tribut\u00e1ria e como simplificar o processo com o Consolidador EFD-REINF da Sinqia<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400\">Integrante do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED), a <\/span><b>EFD-Reinf<\/b><span style=\"font-weight: 400\"> (<\/span><b>Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais<\/b><span style=\"font-weight: 400\">) \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria que centraliza informa\u00e7\u00f5es relevantes para a regularidade tribut\u00e1ria das empresas.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">Apesar de existir desde 2018, a EFD-Reinf assume a responsabilidade, a partir de setembro de 2023, pela apura\u00e7\u00e3o do Imposto de Renda Retido na Fonte (IRRF) sobre servi\u00e7os tomados, bem como pelas contribui\u00e7\u00f5es sociais retidas na fonte (PIS, COFINS e CSLL) sobre pagamentos efetuados.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">Embora possa parecer complicada \u00e0 primeira vista, compreend\u00ea-la \u00e9 essencial para garantir a <\/span><b>conformidade<\/b> <b>com as especifica\u00e7\u00f5es da Receita Federal<\/b><span style=\"font-weight: 400\"> e simplificar a organiza\u00e7\u00e3o financeira do neg\u00f3cio.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">Para te auxiliar com isso, elaboramos um conte\u00fado completo com as principais informa\u00e7\u00f5es sobre a obriga\u00e7\u00e3o. Confira:<\/span><\/p>\n<h2><b>O que \u00e9 a EFD-Reinf e qual a sua import\u00e2ncia?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">A EFD-Reinf \u00e9 um dos m\u00f3dulos do SPED que deve ser entregue mensalmente por pessoas f\u00edsicas e jur\u00eddicas, de acordo com a legisla\u00e7\u00e3o vigente, com o objetivo de centralizar informa\u00e7\u00f5es referentes a diversas obriga\u00e7\u00f5es acess\u00f3rias.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">Essa obriga\u00e7\u00e3o envolve a apresenta\u00e7\u00e3o de rendimentos pagos pela empresa, reten\u00e7\u00f5es de imposto de renda e contribui\u00e7\u00f5es sociais, exceto aquelas j\u00e1 informadas pelo eSocial.<\/span><\/p>\n<p><b>Os dados que devem constar na EFD-Reinf incluem:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Bases de c\u00e1lculo de valores retidos na fonte;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta da empresa;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Recursos repassados para ou recebidos por associa\u00e7\u00e3o desportiva;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Servi\u00e7os tomados ou prestados mediante cess\u00e3o de m\u00e3o de obra ou empreitada;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Comercializa\u00e7\u00e3o da produ\u00e7\u00e3o agroindustrial e produtores rurais que s\u00e3o pessoas jur\u00eddicas.<\/span><\/li>\n<\/ul>\n<h2><b>Quem deve entregar a EFD-Reinf?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">De acordo com as diretrizes do Governo Federal, a obriga\u00e7\u00e3o de entregar a EFD-Reinf recai sobre:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Adquirente de produto rural;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Pessoas jur\u00eddicas optantes pelo recolhimento da CPRB (Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta);<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">As reten\u00e7\u00f5es na fonte (IR, CSLL, COFINS, PIS\/PASEP) incidentes sobre os pagamentos diversos efetuados a pessoas f\u00edsicas e jur\u00eddicas;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Empresas que prestam e contratam servi\u00e7os realizados mediante cess\u00e3o de m\u00e3o de obra;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Produtor rural pessoa jur\u00eddica e agroind\u00fastria sujeitos \u00e0 contribui\u00e7\u00e3o previdenci\u00e1ria substitutiva sobre a receita bruta proveniente da comercializa\u00e7\u00e3o da produ\u00e7\u00e3o rural;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Associa\u00e7\u00f5es desportivas que mantenham equipe de futebol profissional e tenham recebido valores a t\u00edtulo de patroc\u00ednio, licenciamento de uso de marcas e s\u00edmbolos, publicidade, propaganda e transmiss\u00e3o de espet\u00e1culos desportivos;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Empresa ou entidade patrocinadora que tenha destinado recursos a associa\u00e7\u00e3o desportiva que mantenha equipe de futebol profissional a t\u00edtulo de patroc\u00ednio, licenciamento de uso de marcas e s\u00edmbolos, publicidade, propaganda e transmiss\u00e3o de espet\u00e1culos desportivos;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Entidades promotoras de eventos desportivos realizados em territ\u00f3rio nacional, em qualquer modalidade desportiva, dos quais participe ao menos uma associa\u00e7\u00e3o desportiva que mantenha equipe de futebol profissional;<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Pessoas jur\u00eddicas e f\u00edsicas que pagaram ou creditaram rendimentos sobre os quais haja reten\u00e7\u00e3o do Imposto sobre a Renda Retido na Fonte (IRRF), por si ou como representantes de terceiros.<\/span><\/li>\n<\/ul>\n<h2><b>Prazo de entrega da EFD-Reinf<\/b><\/h2>\n<p><span style=\"font-weight: 400\">O prazo de envio dos eventos da EFD-Reinf \u00e9 sempre no 15\u00ba dia do m\u00eas subsequente aos eventos decorrentes dos fatos geradores do m\u00f3dulo. Em caso de feriado banc\u00e1rio, o prazo \u00e9 antecipado para o primeiro dia \u00fatil anterior.<\/span><\/p>\n<h2><b>Conhe\u00e7a o Consolidador EFD-REINF da Sinqia<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Pensando em facilitar a entrega da EFD-Reinf, a Sinqia desenvolveu o <\/span><a href=\"https:\/\/sinqia.com.br\/2022\/11\/08\/efd-reinf\/\"><b>Consolidador EFD-REINF<\/b><\/a><span style=\"font-weight: 400\">, uma solu\u00e7\u00e3o que proporciona maior agilidade e efici\u00eancia no cumprimento da obriga\u00e7\u00e3o.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">O Consolidador EFD-REINF centraliza a gest\u00e3o da obriga\u00e7\u00e3o, possibilitando valida\u00e7\u00f5es e cr\u00edticas referentes \u00e0s regras de layout por meio de relat\u00f3rios que facilitam a visualiza\u00e7\u00e3o e a atua\u00e7\u00e3o do operador.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Al\u00e9m disso, a solu\u00e7\u00e3o garante a transmiss\u00e3o, assinatura e armazenamento dos arquivos, oferecendo autonomia e seguran\u00e7a na declara\u00e7\u00e3o das informa\u00e7\u00f5es. O Consolidador EFD-REINF da Sinqia \u00e9 recomendado para empresas com mais de uma origem de informa\u00e7\u00f5es que necessitam consolidar o processo de transmiss\u00e3o.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Simplifique suas obriga\u00e7\u00f5es fiscais e garanta o cumprimento da <\/span><b>EFD-Reinf<\/b><span style=\"font-weight: 400\"> com o Consolidador EFD-REINF da Sinqia! <\/span><a href=\"https:\/\/sinqia.com.br\/contato\/\"><span style=\"font-weight: 400\">Entre em contato com nossos consultores<\/span><\/a><span style=\"font-weight: 400\"> e conhe\u00e7a mais sobre essa solu\u00e7\u00e3o que vai otimizar seus processos e trazer maior efici\u00eancia operacional para o seu neg\u00f3cio.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saiba tudo sobre a obriga\u00e7\u00e3o tribut\u00e1ria e como simplificar o processo com o Consolidador EFD-REINF da Sinqia Integrante do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED), a EFD-Reinf (Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais) \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria que centraliza informa\u00e7\u00f5es relevantes para a regularidade tribut\u00e1ria das empresas.\u00a0 Apesar de existir desde 2018, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":45904,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[997],"tags":[],"class_list":["post-5951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulamentacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EFD-Reinf: Quais as novas regras e quem deve informar - Evertec Trends<\/title>\n<meta name=\"description\" content=\"Descubra tudo sobre a EFD-Reinf, obriga\u00e7\u00e3o fiscal do SPED que centraliza informa\u00e7\u00f5es tribut\u00e1rias. 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