EFD Contribuições is the file where a company proves what it calculated for PIS and Cofins, and credit is the heaviest part of it. Every inbound invoice that becomes a credit passes through the CST, the CFOP, the credit relevance rule and the tax regime before it reaches block M.
For the view of all obligations and states, start with the overview of obligations and the 27 states.
See the detail in From document to file, in seven steps.
CST, CFOP and calculation base.
C170, CST
Rule by CFOP and by CST.
M105, M100
Contribution due, with credit deducted.
M200, M600
Amount checked against the payment slip.
DCTF, payment slip
Four entry points, one per role, going straight to the block that answers your question.
How PIS and Cofins credit reaches the M register, what the tax authority checks, and how to close and amend the month.
Go to the sectionHow the document becomes a file, where SAP determines the credit, where ABAP comes in and how to read each error.
Go to the sectionWhat the move to CBS changes, how to run the work and where DFSpro comes in.
Go to the sectionWhat the file is, with the checklist by area, the sources with links and the frequently asked questions.
Go to the sectionThe general map covers the obligation in one line. This page covers what changes the work of whoever generates the file.
The file is monthly and generated centrally by the head office (matriz). The operations blocks, however, are reported from the point of view of each establishment that carried out operations in the period, and whatever does not belong to a specific establishment goes through the head office. The PVA (the validation program) receives one single file per company and does not accept one file per establishment.ReferencesPractical Guide 1.35
The Guide insists that reporting is done from the point of view of whoever files. On a purchase, the CST and the CFOP are not those of the supplier's document, but those that represent the tax nature of the operation for the buyer. For SAP, this means the credit comes from a determination rule on the buyer side, not from reading the XML.ReferencesPractical Guide 1.35
Register 0110 says whether the company is under the non-cumulative regime, the cumulative regime or both, and which method is used to take the shared credit. A company that is only under the cumulative regime does not fill in M100, and any credits it is allowed to take go through F700.ReferencesPractical Guide 1.35
The obligation is set by Normative Instruction RFB 1.252/2012 and by the layout approved in an Executive Declaratory Act of Cofis. The file is validated and signed in the PVA, with an A1 or A3 certificate, and the company keeps the transmitted TXT and the receipt.ReferencesPractical Guide 1.35module legislation
The map of ancillary obligations and SPED covers obligations and states. The page on SPED Fiscal in SAP has the chain of documents and ICMS, and the one on EFD-Reinf in SAP has withholdings, DCTFWeb and eSocial. Here the question is how PIS and Cofins credit is formed and supported.
The first four steps belong to the SAP environment and the last three belong to the PVA, the tax authority and the company. The credit is decided in steps 1 to 3 and is only challenged in steps 5 and 7.
In the SAP environment
Inbound or outbound invoice with CFOP, PIS and Cofins CST, base and rate on the item.
Relevant CFOP and PIS and Cofins credit relevance define what generates credit.
Automatic rules or customization fill in the invoice fields that the file requires.
The report builds blocks A, C, D and F, and can generate block M as well.
In the PVA, at the tax authority and in the company
Validates, calculates M100 and M200 from the blocks and receives what the company completes.
A1 or A3 certificate, transmission and receipt.
M200 and M600 amount checked against what was paid and against the DCTF.
In step 2. If the CFOP is not marked as relevant or the credit relevance is not defined, the item does not generate credit and nobody notices until the reconciliation.ReferencesTDF Configuration Guide
In step 5. The PVA's automatic generation overwrites fields that it calculates itself, and does not recover adjustments, withholdings and other deductions.ReferencesPractical Guide 1.35
In step 7. When M200 matches the DCTF and the payment slip, the credit stops being a number and becomes a verifiable chain.
The structure follows the Practical Guide, which lists the registers by block. The origin line shows where the data usually comes from in the SAP environment.ReferencesPractical Guide 1.35Technical Note 07/2018EFD-Reinf Manual 2.1.2.1
00000110011101400200Regime, credit method, revenue for apportionment, establishments and items.
Origin in the environment: Company configuration and master data
A100A170Service documents, purchases and sales, with CST and base.
Origin in the environment: Billing and service entry
C100C170C180C190Goods invoices, in document view or consolidated, and receipts.
Origin in the environment: Sales, purchases and tax determination
D100D200D500D600Freight, passenger tickets and telecommunication with credit or revenue.
Origin in the environment: Freight and services posted
F100F120F130F600F700Fixed assets, withholdings, deductions and simplified reporting.
Origin in the environment: Fixed assets, finance and withholdings
I100I200I300Revenue, deductions and exclusions of these legal entities.
Origin in the environment: Accounting of the financial entities
M100M105M200M210M400M500M600Credit, contribution, adjustments and revenue not subject to the tax, for PIS and for Cofins.
Origin in the environment: Result of the previous block and adjustments
P100P200CPRB in the Guide layout, with register 0145. Today the calculation is done in EFD-Reinf (R-2060), depending on the taxpayer's classification.
Origin in the environment: Calculation of the social security contribution
1100130017001900Credit balances, withholdings, proceedings and consolidations.
Origin in the environment: Credit control between periods
990099909999Record count of the file.
Origin in the environment: Generated by the report
The fictional example below shows the block M calculation for one month. The rates of 1.65% for PIS and 7.6% for Cofins are those of the non-cumulative regime that the tax authority itself uses in the examples of Technical Note 012. The amounts are fictional and do not match any company.ReferencesTechnical Note 012/2026
In the example, the company sold with taxable revenue of BRL 100,000.00 and bought inputs that give the right to credit on a base of BRL 60,000.00. The contribution of the period is the debit. The credit of the month itself and the credit from earlier months are deducted from the debit. Withholding at source reduces what is paid. The result is the amount payable for each contribution.
PIS in M200
Cofins in M600
Turn on JavaScript to change the values. The two cards above show the full example.
Rates of the non-cumulative regime, 1.65% and 7.6%. Illustrative example: it is not an opinion or an official calculation; confirm the rule with your legal team and your accountant.
The PVA checks that the sum of the credits deducted, from the month and from earlier periods, does not exceed the non-cumulative contribution of the period, and the contribution due is the difference between the three amounts. In the example, the total payable across the two contributions is 2,440.00, and the M200 withholdings must have a match in F600.ReferencesPractical Guide 1.35
The credit calculated in the month does not have to be fully used in the same month. The Guide gives a case where the company has a PIS debit of BRL 500.00 and a credit of BRL 400.00 and prefers to deduct BRL 400.00 of credits from earlier periods, not the credit of the month. Register M100 then shows the partial use, and the difference stays as the balance of the month's credit.ReferencesPractical Guide 1.35
Choice of how to use the credit (Guide example)
Item with reduced benefit (Technical Note 012 example)
The second card comes from Technical Note 012: with two items of different CST on the same invoice, the item with CST 01 generates contribution in M210, and the item with CST 06, zero rate, does not generate contribution as long as there is no benefit reduction.ReferencesTechnical Note 012/2026
| Field | What it carries | Watch out |
|---|---|---|
| COD_CRED | Type of credit calculated, from table 4.3.6 | One register per type |
| IND_CRED_ORI | Origin: own operations or a merger, split or incorporation event | Inherited credit has its own origin |
| VL_BC_PIS and ALIQ_PIS | Base and rate of the credit, taken from M105 | For unit of measure, it uses quantity and rate in reais |
| VL_CRED | Credit calculated in the period | Calculated by the PVA from the blocks |
| VL_AJUS_ACRES and VL_AJUS_REDUC | Increase and decrease adjustments | Not recovered by the automatic generation |
| VL_CRED_DISP | Available credit: calculated plus increases, minus decreases and deferred | Base of the deduction in M200 |
| IND_DESC_CRED | Full or partial use of the credit in the period's deduction | Partial requires checking the balance |
The credit shared by more than one type of revenue (CST 53 to 56 and 63 to 66) is only calculated by the PVA under proportional apportionment. The available credit amount is the calculated credit plus increase adjustments, minus decrease adjustments and deferred credit. And M100 is one register per credit type, not per invoice.ReferencesPractical Guide 1.35
The validation rules can change at any time, and the absence of a rule does not remove the duty to report the information. The list below is a reading of the Practical Guide to know where each rule checks the calculation.ReferencesPractical Guide 1.35
01100111Rule: Regime and credit method consistent; revenue for apportionment reported in 0111 when the method is proportional
Usually breaks: Method reported as apportionment without the monthly gross revenue
Where to look: Company configuration and revenue report
C170C100Rule: Base, rate and contribution values on inbound items only when there is a right to credit; invoice with mixed items reported in full
Usually breaks: Whole invoice for a good without credit taken to the file, or item without CST
Where to look: Credit relevance and CST by item
C500D100D500Rule: Energy, water, gas, freight and communication in the specific blocks C and D, not in C170
Usually breaks: Energy or freight invoice posted as goods
Where to look: Document classification at entry
M100M105Rule: One M100 per credit type; credit base by CST detailed in M105
Usually breaks: Missing credit type, or shared-CST base without apportionment
Where to look: Credit nature and the 0110 method
M200M600Rule: Credit deducted, from the month and from earlier periods, does not exceed the non-cumulative contribution of the period
Usually breaks: Earlier credit (1100 and 1500) used beyond the balance
Where to look: Credit balance control
F600M200Rule: M200 withholding matched with the withheld PIS field of F600
Usually breaks: Withholding reported only in M200
Where to look: Accounts receivable withholdings
00009999Rule: One file per company, imported in the PVA; replaced in full, no supplementary file
Usually breaks: File per establishment or supplementary file
Where to look: Centralized generation
4.3.64.3.14Rule: Tables 4.3.x updated by the tax authority, such as those of 16/04/2026 and 03/05/2026
Usually breaks: Old nature or suspension code
Where to look: External tables and mappings
The SPED portal keeps the technical notes that complement the Guide, such as 009/2024, 010/2025, 011/2026 and 012/2026. The most recent Practical Guide is version 1.35, updated on 18/06/2021, and the technical notes complement it on later points.Referenceslist of Technical NotesPractical Guide 1.35
Description based on SAP's public documentation.
In ECC, SAP keeps the KBA on problems with the Brazil reports, with a chapter on EFD Contribuições. In S/4HANA, the business function /TMF/BF_SPED gives access to the SPED reports of Advanced Compliance Reporting, Brazil option.ReferencesKBA SAP 2490129/TMF/BF_SPED
It generates the file in the analytical or consolidated view and can build block M at the time of generation, instead of waiting for the import into the PVA. It also allows amendment. The transaction is /TMF/PCO. SP15 brought support for F600, for PIS and Cofins tax substitution and for reading IND_NAT_FRT from a new invoice field.ReferencesTDF helpTDF Configuration GuideTDF SP15 blog
The relevant CFOP, per company when there is more than one, and the PIS and Cofins credit relevance, defined in TDF configuration views. Then the automatic determination of the invoice fields for EFD Contribuições runs, by configured rule or by BAdI. One-time partner on invoices is supported.ReferencesTDF Configuration GuideTDF help, one-time partner
The PIS/COFINS Control Credits Suite for Brazil brings together apps to view, calculate and plan PIS and Cofins credits tied to assets and invoices, with import of invoices and values. It is the side that F120 and F130 of the file represent.ReferencesPIS and Cofins credit control suite
Between the invoice item and M100 there are three places where the standard rarely is enough. DFSpro works in all three with ABAP development and tax customization, inside the customer's project and together with the integrator on the overall architecture.
The page on tax setup shows how the rule layer connects to master data, and the one on tax calculation and Brazil localization covers the same discipline for ICMS.
Each line links the symptom to the documented cause and to the place in the environment where to look first. The causes come from the Guide and the technical notes; the environment column points to where to look first in SAP.
| Symptom | Likely cause | Where to look | Fix |
|---|---|---|---|
| Credit lower than expected | Credit relevance not defined, or inbound CST that does not generate credit | Relevance by CFOP and item CST | Fix the rule at the source and reprocess the month |
| Credit with no support in the file | M100 reported without the documents that support it in blocks A, C, D and F | Block M registers edited in the PVA | Generate the calculation from the blocks and review adjustments |
| Shared-CST base at zero | Direct apportionment method without editing M105 | Field IND_APRO_CRED of 0110 | Adopt apportionment or fill in M105 from cost accounting |
| Apportionment without 0111 | Proportional method without monthly gross revenue | Gross revenue by type in the month | Generate 0111 from the revenue report |
| Energy or freight invoice in C170 | Document posted in the wrong register | Classification at entry | Post in the specific blocks C and D |
| Withholding that does not match | M200 with no match in F600 | Accounts receivable withholdings | Report F600 and M200 from the same source |
| Earlier-period credit used in excess | Sum of credits deducted above the contribution of the period | Balance of 1100 and 1500 | Reconcile the balance and adjust the deduction |
| Credit forgotten in the month of origin | Included in another month, not by amending the period | Document competence period | Amend the month of origin |
| File rejected for structure | File per establishment or supplementary file | File generation | Generate one single file at the head office and replace it in full |
| Old nature code | External table updated by the tax authority | Nature and suspension mapping | Update the mapping, for example from code 405 to 904 |
| CST changed because of LC 224 | CST switched to reflect the benefit reduction | CST determination rule | Keep the original CST and use adjustments M220 and M620 |
| M210 with no register for the adjustment | Contribution register 01 or 51 missing | Block M adjustments | Create M210 or M610 manually |
Fictional cases, built from the rules of the Guide and the technical notes. They serve to train diagnosis, not to describe a customer.
The deadline is on the general map: the 10th business day of the 2nd following month, according to the Guide. What matters in practice is the order in which the work is done.ReferencesPractical Guide 1.35
Inbound and outbound invoices, withholdings and pending documents.
Base by CST, relevance and credit nature.
Through the report or the PVA, completing adjustments and withholdings.
M200 and M600 with the DCTF and the payment slip, and F600 with the withholding.
Updated program version, no structure issues pending.
Certificate of the establishment or power of attorney, with receipt.
Transmitted TXT and receipt, per establishment.
Credit to carry forward noted for the next month.
In SAP, the amendment follows the same logic as the page on SPED Fiscal in SAP: run again with the same scenario, amend and send. For ICMS, the rule and the deadline are different.
Two technical notes from 2026 define what changes in the file and what stays.
No layout change for CBS, IBS and IS on taxable events of 2026. These amounts are not added to the items or to the documents of the file.ReferencesTechnical Note 011/2026
EFD Contribuições stops being used for new PIS and Cofins taxable events. A company with accumulated credit must report it correctly until then.ReferencesTechnical Note 011/2026
The file stays in use to manage credit balances up to 31/12/2026, to answer audits and to allow amendments, for at least five years.ReferencesTechnical Note 011/2026
Credits can be offset against CBS or against other federal taxes, according to the regulation and LC 214/2025.ReferencesTechnical Note 011/2026
Until the layout receives the fields for the new documents, the technical note says to report them in the registers that already receive equivalent operations. When the register has the COD_MOD field, report the code of the paper document, not that of the new model.ReferencesTechnical Note 011/2026
| Document | Register | COD_MOD to report |
|---|---|---|
| NFAg (model 75) | Purchase: C500. Supply: C600 | 29 |
| NFGas (model 76) | Purchase: C500. Supply: C600 | 28 |
| BPeTA air (model 63) | Purchase: D100. Supply: D200 | 63 |
| NF-e ABI (model 77) | F200 | Not applicable |
| NFS-e Via | A100 or F100 | Not applicable |
A company that came under the linear reduction of incentives and benefits follows Technical Note 012/2026, in four steps.
The originally planned CST stays.ReferencesTechnical Note 012/2026
The invoice for exempt and zero-rate operations reports the subjection to LC 224/2025 in the additional information field of interest to the tax authority.ReferencesTechnical Note 012/2026
The same information goes to register C110.ReferencesTechnical Note 012/2026
The reduction follows art. 7 of IN RFB 2.305/2025 and is reported as an increase adjustment: M220 for PIS, M620 for Cofins.ReferencesTechnical Note 012/2026
For CBS, the calendar and the document fields are on the page on tax reform with CBS and IBS, and the history of tables updated in 2026 is in the notices of 16/04/2026 and of 03/05/2026.
Lists to divide the close work. Each item is a check, not a promise of a result.
Four steps, from reading the last file to recurring reconciliation.
Establishments, regime and credit method, and the chain from CST to M200 rebuilt for one month.
Each difference becomes a matrix line with cause, where to look and fix.
Credit rule, master data and document first; report last.
What was solved becomes a recurring check before the PVA.
SAP Tax Governance consultancy from Curitiba, founded in 2018. It takes care of the tax layer of the project and leaves the overall architecture to the integrator.
When the environment is evaluating GUEPARDO Tax, DFSpro sells the license as an Authorized Channel, and the product belongs to NTT DATA. The SAP Tax Diagnostic helps to see the gap between what SAP generates and what the obligation requires.
If you have an M100 that does not match the invoices, a withholding with no F600 or a credit balance for 2027, describe the case to DFSpro.
Official legislation and documentation, with a link to the text.
It is the monthly digital bookkeeping of PIS and Cofins. The Practical Guide describes it as the file where the company presents the registers of documents and the calculation statements of contributions and of non-cumulative credits. The Guide's layout includes block P, for the social security contribution on gross revenue (CPRB), but the CPRB calculation was moved to EFD-Reinf, in event R-2060, depending on each taxpayer's classification. In practice, it is the file where PIS and Cofins credit is proven.
0110 defines whether the company is under the non-cumulative regime, the cumulative regime or both, and the method to take the shared credit: direct or proportional apportionment of gross revenue. The credit calculation by the validation program, the requirement for 0111 and the filling of block M all depend on it.
The Guide says the M200 withholdings must match the withheld PIS field of F600. F600 is the register of amounts withheld at source, and it is what supports the deduction at payment.
Yes. An amendment is allowed within five years counted from the first day of the year after the reporting year, replacing the file in full. There are cases where the amendment has no effect, such as when it reduces a debit already sent to the PGFN or already examined in an audit.
The function that generates calculations works out contributions and credits from blocks A, C, D and F. It does not recover adjustments, deferrals, withholdings and other deductions, which the company reports. Whoever relies only on the automatic generation loses withholding and adjustment.
SAP offers the EFD Contribuições report in the SAP Tax Declaration Framework for Brazil, run by transaction /TMF/PCO, with analytical or consolidated view and generation of block M together with the file. In S/4HANA, the business function /TMF/BF_SPED gives access to the SPED reports of Advanced Compliance Reporting.
The fine for omitting or giving incorrect information is 5% of the operation value, capped at 1% of the gross revenue of the period, and the fine for delay is 0.02% per day, also capped at 1%. There is also the risk of credit with no support, which is discovered when reconciliation fails.
Yes. The automatic generation calculates contributions and credits from the blocks, but does not recover adjustments, deferrals, withholdings or other deductions, which the company reports. Whoever relies only on the generation loses withholding and adjustment.
Those adjustments go into the matrix as lines to handle. The goal is to move them into the rule in the system, because the method fixes master data, determination and the document first, and only then the report.
Technical Note 011/2026 says it stops being used to calculate new PIS and Cofins taxable events from January 2027, but it will not be discontinued right away, because of credit balances, audits and amendments. The file keeps existing for at least five years for that purpose.
No. The same technical note says there will be no layout change to report CBS, IBS and IS on taxable events of 2026, and that these amounts must not be added to the items or documents of the file. The topic of the CBS and IBS layer is on the page on tax reform with CBS and IBS.
Technical Note 012/2026 says to keep the originally planned CST and show the linear reduction of benefits through adjustments, in registers M110, M115, M220, M225, M510, M515, M620 and M625. For a reduced rate or reduced base, the tax document itself must already reflect the new rate or base.
The tax authority's technical note says that credits accumulated up to 31/12/2026 must be correctly reported and that the file continues for at least five years to manage them. The first step is to reconcile the balance of 1100 and 1500 with the ledger, because that is the balance that will be defended later.
DFSpro does not publish a price or a project timeline. Both depend on what the reading shows: the 0110 regime, credit method, number of establishments, SAP version and how much rule and ABAP work is needed. That is why the first step is to read a real month.
For PIS and Cofins, the obligation applies to the lucro real regime since 2012 and to the lucro presumido or arbitrado regimes since 2013. Exempt, among others, are Simples Nacional companies and those immune or exempt from IRPJ whose monthly sum of contributions is up to BRL 10,000.00, plus public bodies and inactive companies. For the full list, read the Guide.
Yes. DFSpro does ABAP development and tax customization: rules for determining the CST and the credit nature, invoice fields, data loads and reconciliation reports before the PVA. It works together with the integrator, who keeps the overall architecture of the project.
When the credit taken swings without explanation, when the M200 withholding does not match F600, when there are repeated amendments, or when the move to CBS raises questions about the 2026 credit balance. The Guide reminds that omission or error can bring a fine of up to 5% of the operation, capped at 1% of the gross revenue of the period.
No. DFSpro's work stays in the tax layer, and the overall architecture stays with the integrator. In each request it is agreed who changes what.
The scope is the tax layer: rule, data, calculation and reconciliation. The signature uses the establishment's A1 or A3 certificate or the company's electronic power of attorney, and stays with the company.
The buying question is which obligations and registers fall within the scope of the solution, and that is confirmed in the product documentation. DFSpro sells the license of GUEPARDO Tax, which is a product of NTT DATA, as an Authorized Channel.
The method produces a matrix of differences, each with cause, where to look and fix; the fixes made at the source, which can include a credit rule and ABAP agreed beforehand; and recurring checks to run before the PVA. What is contracted is defined after the environment is read.
Not necessarily: SAP keeps a KBA for Brazil reports for ECC and the business function /TMF/BF_SPED for S/4HANA. The decision to migrate is a different conversation, covered in Clean Core fiscal.
Because the PIS and Cofins credit rule has its own routine, which tends to sit between the project and the tax area. DFSpro works in the tax layer, and the overall architecture stays with the integrator. In each request it is agreed who changes what.
It starts from a real month, with files the company already has: the last transmitted file, the receipt and the DCTF. DFSpro rebuilds the credit chain, from CST to M200, notes where a link only closes with a manual adjustment and shows which part of the environment to look at. The scope decision comes after that reading.
By rebuilding, from scratch, the chain of one month: credit base by CST, M105 and M505, M100 and M500, M200 and M600, F600 withholding and payment. If any link only closes with a manual adjustment outside the system, the credit is not supported. This is the script DFSpro uses in the first conversation.
The last transmitted file and the receipt, the 0110 regime and the apportionment method, the SAP version and an example of a credit you cannot explain. Through the contact page the conversation starts from what you have.
If you have the last transmitted file and the receipt, the conversation with DFSpro can start from them. If the point is a specific error, the matrix above shows where to look first.