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Legislation library · SPED and ancillary obligations

SPED and ancillary obligations legislation: what applies and where the source is

Twenty-four rules on EFD ICMS/IPI, EFD-Contribuições, EFD-Reinf, ECD, ECF and DCTFWeb: what each one regulates, who files, the deadline, the fine and where the official source is.

For the step-by-step of each period in SAP, see the map of ancillary obligations.

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Index

Start with the rule that answers your role

The same legislation weighs differently on each role in the company.

01Tax and accounting

Which rule backs each obligation, who files, the deadline and the fine, with article and official source.

Go to the section

02IT and SAP

What the system must generate and prove: layout and Guide version, inventory and CIAP, and which file feeds which.

Go to the section

03Management and decisions

The day each obligation is due, what changes in 2026 and 2027, and late fines, with no amounts calculated.

Go to the section

04Audit and control

The Guide and layout version to observe in each period, and the MD5 key to check the downloaded file.

Go to the section
Direct links
Direct links:comparison tablecalendartimelineEFD ICMS/IPIEFD-ContribuiçõesEFD-Reinf and DirfECD, ECF and DCTFWebfinestax reformDFSpro's role
Highlights

What changed in 2026 and 2027

New Guide, 2027 layout, DCTFWeb deadline, end of Dirf, CBS and IBS in test, and the ECD and ECF deadlines.

3.2.4

EFD ICMS/IPI Guide

COTEPE/ICMS Act 86/26, published in the Federal Official Gazette (DOU) on 10/09/2026, made the Guide observe version 3.2.4. The only change is the guidance note on NFGás, model 76. See the entry

2027

EFD ICMS/IPI layout

Technical Note 2026.001, under COTEPE/ICMS Act 69/26, takes effect from 01/01/2027. Note 2025.001 applies in 2026. See the entry

2025

DCTFWeb deadline

Since IN 2.248/2025, the monthly DCTFWeb is due by the last business day of the following month, no longer by the 25th. See the entry

R-4000

Dirf replaced

For events from 2025 on, the R-4000 series of EFD-Reinf and the S-1210 and S-2501 events of eSocial replace the Dirf. See the entry

2026

CBS and IBS in test

CBS at 0.9% and IBS at 0.1%, with an exemption from payment for those who meet the ancillary obligations (LC 214/2025, arts. 343, 346 and 348). See the entry

Jun/Jul

ECD and ECF deadline

The ECD is due by the last business day of June and the ECF by the last business day of July of the following year. See the ECD

Comparison table

Six obligations side by side

Who files, when, and what happens if late, with the article for each rule.

ObligationRuleWho filesFrequency and deadlineFine for delay
EFD ICMS/IPIAjuste SINIEF 02/09 and Ato COTEPE/ICMS 44/18Every ICMS or IPI taxpayer, unless an ICMS Protocol exempts it (clause three)Monthly file per establishment, sent by the 5th of the following month. The state may set another day (clause twelve)Set by each tax authority (Guide 3.2.4, Chapter I, Section 3)
EFD-ContribuiçõesIN RFB 1.252/2012Companies on actual, presumed and deemed profit, among others in art. 4. Art. 5 lists the exemptionsMonthly file, filed by the 10th business day of the second month after the period (art. 7)Set in art. 12 of Law 8.218/1991, by reference from art. 10
EFD-ReinfIN RFB 2.043/2021Those covered by art. 3, items I to VIII, when there are events to report (art. 4)Monthly file, filed by the 15th of the following month (art. 6)2% per calendar month up to a 20% cap, with a floor of BRL 500.00 (art. 7)
ECDIN RFB 2.003/2021Legal entities that keep accounting books under commercial law, except those in art. 3, § 1Annual filing, due by the last business day of June after the calendar year (art. 5)Set in art. 12 of Law 8.218/1991, by reference from art. 11
ECFIN RFB 2.004/2021Every legal entity, except Simples Nacional companies, public bodies and inactive entities (art. 1, § 1)Annual filing, due by the last business day of July after the calendar year (art. 3)On actual profit, art. 8-A of DL 1.598/1977. In other cases, art. 12 of Law 8.218/1991 (art. 6)
DCTFWebIN RFB 2.237/2024, as worded by IN RFB 2.248/2025Private companies, equivalent entities, managing units of public bodies and consortia, among others in art. 3. Art. 4 lists the exemptionsThe monthly one is due on the last business day of the month after the taxable event (art. 6). The one for the 13th salary is due on 20/12 (art. 7, I)2% per calendar month up to 20%. Floor of BRL 200.00 with no activity and BRL 500.00 in other cases (art. 11)
Who feeds whom

How the obligations feed each other

The output of one obligation is often the input of another.

eSocial and EFD-Reinf feed the DCTFWeb

The DCTFWeb is prepared from the information in eSocial and EFD-Reinf (IN 2.237, art. 5, I).

The MIT carries the other taxes

The taxes in art. 8, I to XII, come in through the MIT. Withheld IRPJ, CSLL, PIS/Pasep and Cofins go through EFD-Reinf, and payroll PIS through eSocial (art. 9).

The ECD supplies the ECF

The ECF retrieves the chart of accounts and the balances of the ECD for the same period (IN 2.004, art. 2, I). A replacement ECD that changes accounts or balances requires an amended ECF (art. 8).

Reinf and eSocial replace the Dirf

For events from 01/01/2025, the R-4000 series, S-1210 and S-2501 replace the Dirf (IN 2.043, art. 3, § 1).

The DCTFWeb generates the social security Darf

When the DCTFWeb becomes mandatory, social security contributions are paid by a Darf issued by the DCTFWeb system (IN 2.043, art. 8).

The EFD stands in for books in the ECF

Adopting the EFD replaces the inventory and incoming-invoice registers, as long as they are reported as the Income Tax Regulation requires (IN 2.004, art. 2, sole paragraph).

Calendar

The day each obligation is due

Each obligation has its own due-date rule, and each state's legislation may change the one for EFD ICMS/IPI.

Day 5

EFD ICMS/IPI

Sent by the 5th of the following month, unless the state sets another date (Ajuste SINIEF 02/09, clause twelve).

Day 15

EFD-Reinf

Deadline on the 15th of the following month. If the 15th is not a business day, it moves to the next business day (IN 2.043, art. 6 and § 2).

Day 28

DeSTDA

Deadline on the 28th of the following month, or the first business day after it (Ajuste SINIEF 12/15, clause eleven).

10th business day

EFD-Contribuições

Counted in the second month after the period reported (IN 1.252, art. 7).

Last business day

Monthly DCTFWeb

Counted in the month that follows the taxable events (IN 2.237, art. 6, as worded by IN 2.248/2025).

Day 20/12

Annual DCTFWeb

13th salary return, moved to the previous business day if 20/12 is not a business day (IN 2.237, art. 7, I).

June

ECD

Deadline on the last business day of June after the calendar year (IN 2.003, art. 5).

July

ECF

Deadline on the last business day of July after the calendar year (IN 2.004, art. 3).

Timeline

From 2025 to 2027, date by date

The rule changes that affect the file, in the order in which they apply.

DateWhat changedRule
01/01/2025The DCTFWeb starts to follow IN 2.237, and the Dirf is replaced by Reinf and eSocial for events from this date onIN 2.237/2024, art. 1. IN 2.043/2021, art. 3, § 1
05/02/2025The monthly DCTFWeb deadline moves from the 25th to the last business day of the following monthIN 2.248/2025
27/05/2025Individuals or legal entities that are tax-responsible parties join those required to file the DCTFWebIN 2.267/2025
24/06/2025Act 79/25 sets NT 2025.001 and Guide 3.1.9 for 2026Ato COTEPE/ICMS 79/25
01/09/2025The Fuel Movement Book starts to be kept in the EFDAjuste SINIEF 14/25
05/12/2025Ajuste SINIEF 49/25 sets how to issue NF-e in four specific operations (Federal Official Gazette of 09/12/2025)Ajuste SINIEF 49/25
01/01/2026NT 2025.001 starts to apply. CBS at 0.9% and IBS at 0.1% in the test yearAct 79/25. LC 214/2025, arts. 343 and 346
30/03/2026IN 2.319 adds the CSLL Surcharge to the DCTFWeb taxes. The SPED portal publishes the LC 224/2025 procedures for EFD-ContribuiçõesIN 2.319/2026. LC 224/2025
08/05/2026EFD-Reinf NT 02/2026 creates exemption type 12, profits and dividendsEFD-Reinf NT 02/2026
12/05/2026The deadline to contest the non-approval of an amended DCTFWeb becomes 20 business daysIN 2.325/2026
22/05/2026EFD-Reinf NT 03/2026 deals with the alphanumeric CNPJEFD-Reinf NT 03/2026
24/06/2026Act 69/26 publishes NT 2026.001, with effects from 01/01/2027Ato COTEPE/ICMS 69/26
03/08/2026ICMS must be shown separately on the NF-e for inventory lossAjuste SINIEF 20/26
10/09/2026Act 86/26 makes Guide 3.2.4 the one to observeAto COTEPE/ICMS 86/26
14/09/2026New wording of clause five of Ajuste 49/25, on refusal and recipient not foundAjuste SINIEF 34/26
01/01/2027NT 2026.001 starts to apply in the EFD ICMS/IPIAto COTEPE/ICMS 69/26
Library

The rules, by obligation

Twenty-four rules in nine groups, from the SPED decrees to the tax reform.

In forceno pending effective date
With effective datethe source gives a start date, a version or a recent change
Replacedthe obligation is now met by another route

SPED and eSocial basis2 rules

The two decrees that create the digital environment where the other obligations are filed.

In force

Decree 6.022/2007: creates SPED

What it regulates
Creates the Public Digital Bookkeeping System (SPED), which unifies receipt, validation, storage and authentication of accounting and tax records. Filing the file does not remove the duty to keep books and documents for the periods set by law (art. 2, § 2).
Status
In force, as worded by Decree 7.979/2013. The text refers to Decrees 8.683/2016 and 9.555/2018.
Point to watch in SAP
The system must let you retrieve, from an old period, the book or document that generated the file filed.

Map of ancillary obligations

Planalto: Decree 6.022/2007
In force

Decree 8.373/2014: creates eSocial

What it regulates
Creates eSocial, the national environment that unifies tax, social security and labor information. Filing in eSocial replaces filing the same information in other returns, including for those who pay income subject to IRRF withholding (art. 2, § 1, IV).
Status
In force, with provisions repealed from art. 4 on.
Point to watch in SAP
In the tax scope, IRRF payment and withholding feed eSocial. Payroll and HR are outside the tax scope.

EFD-Reinf and DCTFWeb in SAP

Planalto: Decree 8.373/2014

EFD ICMS/IPI: basis and versions4 rules

The adjustment that creates the bookkeeping, the act that sets the layout and the Practical Guide, and what changes each year.

In force

Ajuste SINIEF 02/2009: creates the EFD ICMS/IPI

What it regulates
Creates the EFD for ICMS and IPI. Under clause one, § 3, the bookkeeping of incoming and outgoing invoices, inventory, IPI and ICMS assessments, CIAP and production and inventory control is done in the EFD, and since 01/09/2025 so is the Fuel Movement Book.
Who files and deadline
Applies to every ICMS or IPI taxpayer, unless exempted by an ICMS Protocol (clause three). Each establishment files one file per month (clause six), by the 5th of the following month, and the state may choose another day (clause twelve).
Status
In force. The last change listed by Confaz is Ajuste SINIEF 14/25. Amendment needs no authorization until the last day of the 3rd month after the assessment (clause thirteen, II).
Point to watch in SAP
One file per establishment and per month, with the block E assessment reconciled to tax accounting.

EFD ICMS/IPI in SAP

Confaz: Ajuste SINIEF 02/09
With effective date

Ato COTEPE/ICMS 44/2018: EFD layout and rules

What it regulates
Sets the technical specifications of the file. Art. 1 points to the layout Technical Note and the sole paragraph points to the Practical Guide version to observe. Each change comes through an act that rewrites these two points.
Status
In force, amended by 24 acts. The last one on the Confaz list is COTEPE/ICMS Act 86/26, published in the Federal Official Gazette on 10/09/2026.
Point to watch in SAP
Keep, by period, the layout and Guide version used, and run the validator for the matching version.
Confaz: Ato COTEPE/ICMS 44/18
With effective date

EFD ICMS/IPI Practical Guide: version 3.2.4

What it regulates
Guides the generation of the file: blocks, records and validations. COTEPE/ICMS Act 86/26 says to observe version 3.2.4 and gives the MD5 key 8DEF286233A4EBF912E9C09EA36E5DBF. The document has 366 pages and was updated on 30/07/2026.
Status
The only change in 3.2.4 is the addition of Guidance Note EFD ICMS IPI 2026.001 on bookkeeping of the NFGás (model 76). Version 3.2.3 changed the type of the CNPJ fields from N to C from the 2026 layout.
Point to watch in SAP
Section 10 of Chapter I says the EFD does not assess CBS, IBS and IS, but the total document value includes them (VL_DOC of C100, except in 2026). They are not part of VL_OPR in the analytical records, such as C190.

EFD ICMS/IPI in SAP

SPED portal: Practical Guide 3.2.4 (PDF)Confaz: Ato COTEPE/ICMS 86/26
With effective date

Annual layout: Technical Note 2025.001 and Technical Note 2026.001

What it regulates
The layout changes by Technical Note, set in art. 1 of Act 44/18. NT 2025.001 (COTEPE/ICMS Act 79/25, Federal Official Gazette of 25/06/2025) applies from 01/01/2026 to 31/12/2026. NT 2026.001 (COTEPE/ICMS Act 69/26, Federal Official Gazette of 24/06/2026) takes effect from 01/01/2027.
Status
Dates set by the acts. Act 79/25 points to Guide 3.1.9 and Act 69/26 points to Guide 3.2.3. Act 86/26 later set version 3.2.4.
Point to watch in SAP
The system switches layout at year end and keeps the previous one to amend past periods. Test one period of December 2026 and one of January 2027.
Confaz: Ato COTEPE/ICMS 79/25Confaz: Ato COTEPE/ICMS 69/26

EFD ICMS/IPI: inventory and asset credit2 rules

Block K and CIAP, two points where bookkeeping depends on production and fixed asset data.

In force

Block K: production and inventory control

What it regulates
Reports production, input consumption and inventory booked. Clause three, § 7, phases in the obligation by revenue band and CNAE division, with full bookkeeping from 2017 to 2025 depending on the group. § 13 allows, since 01/01/2023, part of it to be met by simplified bookkeeping.
Status
In force, with wording from Ajustes SINIEF 25/21, 41/21, 25/22 and 46/22. The exact classification of each establishment is the client's.
Point to watch in SAP
Production order, component consumption and inventory must close by month and match the block H inventory.

EFD ICMS/IPI in SAP

Confaz: Ajuste SINIEF 02/09
In force

CIAP and Block G: permanent asset credit

What it regulates
LC 87/1996, art. 20, § 5, requires ICMS credit on permanent assets to be taken at 1/48 per month, with the first portion in the month of entry. Clause one, § 3, VI, of Ajuste SINIEF 02/09 requires the CIAP to be booked in the EFD.
Status
LC 87 in force, as worded by LC 102/2000.
Point to watch in SAP
Keep, per asset, the 48 portions and the share of taxed outputs, with Block G consistent with the block E assessment.

CIAP on the DFSpro blog

Planalto: LC 87/1996Confaz: Ajuste SINIEF 02/09

ICMS: return and documents2 rules

The return on tax substitution, rate differential and Simples Nacional prepayment, and the rules for issuing NF-e in specific operations.

In force

Ajuste SINIEF 12/2015: creates the DeSTDA

What it regulates
Creates the DeSTDA, a monthly return on four ICMS situations: withholding as substitute taxpayer, prepayment, rate differential on purchases, and interstate sales to non-taxpayer final consumers (clause one, § 4).
Who files and deadline
Simples Nacional companies, except MEI and establishments barred from paying ICMS through Simples because of a state sublimit (clause three). Monthly, by the 28th of the following month, or the next business day (clause eleven, as worded by ICMS Agreement 15/16).
Status
In force, amended by Ajustes SINIEF 2/16, 4/16, 11/16, 14/16 and 15/16. States may waive the requirement or postpone it (clause three, § 3).
Point to watch in SAP
One file per establishment (clause five). The generation app is on the Simples Nacional portal.
Confaz: Ajuste SINIEF 12/15
With effective date

Ajuste SINIEF 49/2025: documents in specific operations

What it regulates
Sets how to issue NF-e in four situations: sale for future delivery with advance payment, inventory loss, reduction of amounts or quantities without cancellation, and return because the recipient refused or was not found (clause one).
Status
In force, published in the Federal Official Gazette on 09/12/2025 and amended by Ajustes 8/26, 15/26, 20/26, 27/26 and 34/26. Showing ICMS separately on inventory loss applies since 03/08/2026, and clause five has had new wording since 14/09/2026.
Point to watch in SAP
For inventory loss, the NF-e is booked under each state's legislation, and the ICMS credited on the lost goods is reversed (clause three, §§ 1 and 2).

Electronic tax documents in SAP

Confaz: Ajuste SINIEF 49/25

EFD-Contribuições2 rules

The bookkeeping of PIS/Pasep, Cofins and CPRB, and the 2026 notices from the SPED portal.

In force

IN RFB 1.252/2012: EFD-Contribuições

What it regulates
Regulates the bookkeeping of PIS/Pasep, Cofins and the Social Security Contribution on Revenue (arts. 1 and 2). It is mandatory for actual profit since 2012, for presumed or deemed profit since 2013, and for the legal entities in §§ 6, 8 and 9 of art. 3 of Law 9.718 since 2014 (art. 4).
Who files and deadline
Monthly file signed digitally, filed by the 10th business day of the second month after the period (art. 7). Exemptions in art. 5 include micro and small companies (ME and EPP) in Simples Nacional, inactive entities and public bodies. The amendment period is 5 years (art. 11, § 1).
Status
In force, amended by INs 1.280/2012, 1.305/2012, 1.387/2013 and 1.876/2019. The fine refers to art. 12 of Law 8.218/1991 (art. 10).
Point to watch in SAP
The system reports the documents and operations that affect contributions and credits, with base and CST per item, and reconciles with the DCTFWeb.

EFD-Contribuições in SAP

Revenue Service: IN RFB 1.252/2012SPED portal: EFD-Contribuições
With effective date

EFD-Contribuições in 2026: notices and tables

What it regulates
On 30/03/2026 the SPED portal published the LC 224/2025 procedures, which cut federal PIS/Pasep and Cofins incentives by 10%, and updated Table 4.3.10 under LC 228/2026. On 03/05/2026, Tables 4.3.14 and 4.3.16 changed under Law 15.394/2026: code 405 became an exempt operation, code 904.
Status
SPED portal publication notices of 30/03/2026 and 03/05/2026.
Point to watch in SAP
Use the table codes in force and reflect the cut where the law applies it. The classification of each benefit is the client's decision.
SPED portal: Technical Note 12 noticeSPED portal: Table 4.3.10 noticeSPED portal: Tables 4.3.14 and 4.3.16

EFD-Reinf and Dirf3 rules

The bookkeeping of withholdings, the 2026 technical notes and the replacement of the Dirf.

In force

IN RFB 2.043/2021: EFD-Reinf

What it regulates
Creates the EFD-Reinf (arts. 1 and 2). Those required include, among others, anyone who provides or hires services with labor assignment or subcontracting, CPRB taxpayers, corporate rural producers, buyers of rural products and sports associations (art. 3).
Who files and deadline
Monthly file, by the 15th of the following month, or the next business day (art. 6, § 2). With no events to report, there is no filing (art. 4). Profits and dividends exempt from withholding: the 15th of the second month after the quarter (§ 3).
Status
In force, with changes from INs 2.080/2022, 2.096/2022, 2.133/2023, 2.163/2023 and 2.181/2024. Fine of 2% per calendar month, up to 20%, plus BRL 20.00 per group of 10 incorrect items, with a floor of BRL 500.00 (art. 7).
Point to watch in SAP
A payment with withholding becomes a Reinf event. The filling rules are in the User Guidance Manual (art. 3, § 2).

EFD-Reinf in SAP

Revenue Service: IN RFB 2.043/2021
With effective date

EFD-Reinf in 2026: Technical Notes 02 and 03

What it regulates
NT 02/2026 (notice of 08/05/2026) created exemption type 12 for profits and dividends, nature 12001, from 01/01/2026, with a no-withholding limit of BRL 50,000.00 per month in R-4010. NT 03/2026 (notice of 22/05/2026) deals with the alphanumeric CNPJ.
Status
The notice of 22/05/2026 expects the updates in production from July, on a date to be announced.
Point to watch in SAP
Accept the new exemption type in R-4010, handle CNPJ with letters in the events, and validate against the current XSD schema.

Alphanumeric CNPJ in SAP

SPED portal: NT 02/2026 noticeSPED portal: alphanumeric CNPJ notice
Replaced

IN RFB 1.990/2020: Dirf and its replacement by Reinf and eSocial

What it regulates
Dirf rules since 2020. For events from 01/01/2025, IN 2.043, art. 3, § 1, as worded by IN 2.181/2024, replaces it with the R-4000 series of Reinf and the S-1210 and S-2501 events of eSocial.
Status
Listed as in force on the rules portal, amended by INs 2.073/2022, 2.191/2024 and 2.299/2025. It must be filed by whoever paid or credited income with IRRF withholding (art. 2). The replacement comes from IN 2.043.
Point to watch in SAP
Withholding and payment feed events, not a Dirf file, for events from 2025 on.

EFD-Reinf in SAP

Revenue Service: IN RFB 1.990/2020Revenue Service: IN RFB 2.043/2021

ECD, ECF and DCTFWeb3 rules

The accounting and tax-accounting bookkeeping, with the deadline for each, and the return of federal debts.

In force

IN RFB 2.003/2021: ECD

What it regulates
Covers the digital version of the Journal, the Ledger, and trial balances and balance sheets, with an ICP-Brasil certificate (art. 2). It requires legal entities that keep accounting books under commercial law, except Simples Nacional companies, public bodies, inactive entities and others in art. 3, § 1.
Who files and deadline
Annual filing, by the last business day of June after the calendar year (art. 5, as worded by IN 2.142/2023). Winding-up, split, merger or absorption: for an event from January to May, the last business day of June; from June to December, the last business day of the following month (§ 3).
Status
In force, amended by IN 2.142/2023. Replacement only for errors that a late entry cannot fix, with a Verification Statement (art. 8). Fine: art. 12 of Law 8.218/1991 (art. 11).
Point to watch in SAP
The ECD ledger and trial balances must match the tax assessment and the balances used in the ECF.

Map of ancillary obligations

Revenue Service: IN RFB 2.003/2021SPED portal: what the ECD is
In force

IN RFB 2.004/2021: ECF

What it regulates
Covers the ECF, which replaced the DIPJ and is the Actual Profit Assessment Book for those who assess under that regime (arts. 1, § 2, and 5). It reports the operations that affect IRPJ and CSLL, including the chart of accounts and the ECD balances (art. 2).
Who files and deadline
Every legal entity, except Simples Nacional companies, public bodies and inactive entities (art. 1, § 1). Annual filing, by the last business day of July after the calendar year (art. 3). Winding-up, split, merger and absorption follow their own deadlines (§ 2).
Status
In force. It is amended by filing a new ECF (art. 7), required when a replacement ECD changes recovered accounts or balances (art. 8). Fine: on actual profit, art. 8-A of DL 1.598/1977; under other regimes, art. 12 of Law 8.218/1991 (art. 6).
Point to watch in SAP
Part B of the e-Lalur and e-Lacs must close from one year to the next (art. 7, § 3), and the ECF accounts must match the ECD.

Map of ancillary obligations

Revenue Service: IN RFB 2.004/2021SPED portal: what the ECF is
In force

IN RFB 2.237/2024: DCTFWeb and MIT

What it regulates
Covers the DCTFWeb, which is an acknowledgment of debt (art. 2). It applies to taxable events from 01/01/2025 (art. 1). It is based on eSocial, EFD-Reinf and the MIT (art. 5) and carries IRPJ, IRRF, IPI, IOF, CSLL, PIS, Cofins, Cides and others (art. 8).
Who files and deadline
Private-law legal entities in general, equivalent entities, managing units of public bodies and consortia, among others (art. 3). Monthly: last business day of the following month (art. 6, as worded by IN 2.248/2025). 13th salary: 20 December (art. 7, I).
Status
In force. Amended by INs 2.248/2025, 2.267/2025, 2.319/2026 and 2.325/2026. Fine of 2% per calendar month, capped at 20%, and BRL 20.00 per group of 10 incorrect items. Floor of BRL 200.00 with no activity and BRL 500.00 in the rest (art. 11).
Point to watch in SAP
Withheld IRPJ, CSLL, PIS and Cofins go through EFD-Reinf and payroll PIS through eSocial. The other taxes go through the MIT (art. 9, § 1).

Tax assessment in SAP

Revenue Service: IN RFB 2.237/2024Revenue Service: DCTFWeb page

Fines for delay and error4 rules

The general fine rules on which the earlier rules rely.

In force

MP 2.158-35/2001, art. 57: fine for ancillary obligation

What it regulates
General rule for those who fail to meet a federal ancillary obligation (art. 16 of Law 9.779/1999) or meet it incorrectly. There is a fine per calendar month for delay and a percentage of the operations for inaccurate information, reduced for Simples Nacional companies.
Status
The text on Planalto shows successive wordings (Laws 12.766/2012 and 12.873/2013). Which one applies to each case is for the client's legal team to read.
Point to watch in SAP
SAP does not calculate fines. It lets you file on time and amend with traceability, with the date of each filing recorded.
Planalto: MP 2.158-35/2001
In force

Law 10.426/2002, art. 7: fine for DCTF and Dirf

What it regulates
Fine of 2% per calendar month or fraction on the taxes reported in the DCTF, the Simplified Return or the Dirf, capped at 20%, and BRL 20.00 per group of ten incorrect or omitted items. If it does not follow the technical specification, the return is treated as not filed (§ 4).
Status
Successive wordings on Planalto. The law predates the DCTFWeb, and which fine applies to each return is for the client's legal team to read.
Point to watch in SAP
Generate the file according to the technical specification and validate it in the official program before sending.
Planalto: Law 10.426/2002
In force

Law 8.212/1991, art. 32-A: fine for the social security return

What it regulates
Fine of 2% per calendar month or fraction on the contributions in the return of art. 32, IV, filed late, capped at 20%, and BRL 20.00 per group of ten incorrect items. Minimum of BRL 200.00 with no taxable event and BRL 500.00 in other cases.
Status
Consolidated text from Planalto, in force.
Point to watch in SAP
File on time and within the specification, with evidence of the date. The amount of any fine is the client's calculation.
Planalto: Law 8.212/1991
In force

Law 8.218/1991, art. 12: fine for the digital file

What it regulates
Three fines: 0.5% of the gross revenue of the period when the requirements for presenting records and files are not met; 5% of the operation value, capped at 1% of gross revenue, for omitted or incorrect information; and 0.02% of gross revenue per day of delay, capped at 1% of it.
Status
Wording from Law 13.670/2018. For those who use SPED, the fines are halved if the obligation is met after the deadline and before an ex officio procedure, and fall to 75% of the amount if met within the notice period. INs 1.252, 2.003 and 2.004 refer to this article.
Planalto: Law 8.218/1991

Tax reform and ancillary obligations2 rules

2026 as a test period for CBS and IBS, and the fines for the ancillary obligations of the new taxes.

With effective date

LC 214/2025: 2026 as a test year for CBS and IBS

What it regulates
In 2026, CBS is charged at a rate of 0.9% (art. 346) and IBS at a state rate of 0.1% (art. 343). The amount paid is offset against PIS/Pasep and Cofins of the same period, or against another federal tax, or refunded within 60 days (art. 348, I and II).
Status
In force. Whoever meets the ancillary obligations in the legislation does not pay IBS and CBS for 2026, but keeps paying PIS/Pasep and Cofins (art. 348, §§ 1 and 2).
Point to watch in SAP
Guide 3.2.4 treats CBS, IBS and IS outside the EFD assessment, but inside the total document value (Section 10).
Planalto: LC 214/2025
With effective date

LC 214/2025, art. 341-G: fines for IBS and CBS ancillary obligations

What it regulates
Sets fines in UPF: 10 UPF per infraction for registration, domicile and notice of sale or closing of an establishment. For files, bookkeeping and returns filed late, omitted or non-compliant: 20 UPF per assessment period and 30 UPF per period and notice (item IV).
Status
In force, article added by LC 227/2026. In 2026, an infraction notice for failing to meet these obligations opens a 60-day period to fix the omission, and compliance extinguishes the penalty (art. 348, §§ 3 and 4).
Planalto: LC 214/2025
Fines

What delay and error cost

The rules of each norm, with the article. The amount in a real case is the client's calculation.

EFD-Reinf

2% per calendar month or fraction on the taxes reported, capped at 20%, and BRL 20.00 per group of 10 incorrect items. Minimum of BRL 500.00 (IN 2.043, art. 7).

DCTFWeb

2% per calendar month or fraction, capped at 20%, and BRL 20.00 per group of 10 incorrect items. Minimum of BRL 200.00 with no activity and BRL 500.00 in other cases (IN 2.237, art. 11).

EFD-Contribuições, ECD and ECF

Art. 12 of Law 8.218/1991: 0.5% of gross revenue, 5% of the operation value (up to 1% of revenue) and 0.02% per day of delay (up to 1% of revenue).

MEI, ME and EPP

In Reinf, fines fall 90% for the MEI and 50% for micro and small companies (ME and EPP) in Simples (IN 2.043, art. 7, § 4). In the DCTFWeb, the same applies to the minimum amount (IN 2.237, art. 11, § 5).

Regularizing before an infraction notice

Reinf and DCTFWeb: fine reduced by 50% if filing comes before an ex officio procedure, and by 25% if within the notice period (IN 2.043, art. 7, § 3. IN 2.237, art. 11, § 2).

IBS and CBS

20 UPF per assessment period for late or omitted filing of files, bookkeeping and returns, and 30 UPF per period and each notice (LC 214/2025, art. 341-G, IV).

In practice

From the entry to your project, in three steps

Step 01

Confirm the source

Open the link in the entry and check the current text.

→
Step 02

Turn it into a test

Turn the point to watch into a check in SAP: layout version, reconciliation and evidence for the period.

→
Step 03

Record the decision

Classification and interpretation are the client's. Keep the source, the date and who decided.

Who does what

What DFSpro does and what stays with the client

DFSpro does

  • Designs and sets up how SAP generates EFD, ECD, ECF, EFD-Reinf and DCTFWeb.
  • Proves the behavior: validated file, reconciliation with tax accounting and evidence per period.
  • Points to the official source for each item.

Stays with the client

  • Deciding the tax position, the classification and whether each obligation applies.
  • Confirming the reading of the rule with your legal team, your accountant and each state's Revenue Department.
  • Calculating and deciding on any fine.

The tax position is the client's decision.

To go deeper

Where each obligation is handled in SAP

The cycle of each period in SAP and the rules behind it.

Map of obligations

All ancillary obligations and how each state handles its own.

Ancillary obligations in SAPSPED and eSocial decrees

EFD ICMS/IPI

Record by record, from the invoice to the assessment.

EFD ICMS/IPI in SAPAdjustment, acts and EFD Guide

EFD-Contribuições

PIS/Pasep, Cofins and credit per item.

EFD-Contribuições in SAPIN 1.252 and 2026 notices

EFD-Reinf

From withholding to the event and the DCTFWeb.

EFD-Reinf in SAPIN 2.043 and 2026 notes

Alphanumeric CNPJ

What changes in the events and in the records.

Alphanumeric CNPJ in SAPEFD-Reinf technical note

Tax documents

NF-e and other documents that feed the bookkeeping.

Tax documents in SAPAjuste SINIEF 49/2025

Official sources

Official sources with links

Acts, normative instructions, laws and SPED portal pages, grouped by origin.

Confaz

SPED portal: EFD ICMS/IPI and EFD-Contribuições

SPED portal: EFD-Reinf, ECD and ECF

Federal Revenue Service: rules portal and DCTFWeb

Planalto

Frequently asked questions

Frequently asked questions about SPED legislation and ancillary obligations

01Which version of the EFD ICMS/IPI Practical Guide applies today?+

COTEPE/ICMS Act 86/26, published in the Federal Official Gazette on 10/09/2026, says to observe version 3.2.4. Its only change is Guidance Note 2026.001 on bookkeeping of the NFGás, model 76. Check the version in the act before you validate the file.

02How do I know which EFD layout my file must use in each year?+

By art. 1 of Act 44/2018, as worded each year. Technical Note 2025.001 applies from 01/01/2026 to 31/12/2026, and 2026.001 takes effect from 01/01/2027. Amending a past period requires the layout of that period, so keep the earlier one at hand.

03How do I check that the Practical Guide I downloaded is version 3.2.4?+

COTEPE/ICMS Act 86/26 gives the MD5 digital key of Guide 3.2.4: 8DEF286233A4EBF912E9C09EA36E5DBF. Calculate the MD5 of the file downloaded from the SPED portal and compare it with the key in the act.

04Does the EFD ICMS/IPI book CBS and IBS?+

It does not assess them. Section 10 of Chapter I of Guide 3.2.4 says the EFD is not used to assess CBS, IBS and IS, but the total document value includes them, as in VL_DOC of C100 (except in 2026). They are not part of VL_OPR in the analytical records, such as C190.

05By which day do I file the EFD ICMS/IPI?+

Ajuste SINIEF 02/09 sets filing by the 5th of the month after the assessment (clause twelve), and each state may adopt another date. Guide 3.2.4 says state legislation sets the transmission deadlines. Check the state rule for each establishment.

06Until when can I amend the EFD ICMS/IPI?+

Without authorization, until the last day of the 3rd month after the assessment (clause thirteen, II). After that, only with authorization from the state Revenue Department and proof of a factual error. There is no supplementary file (§ 3), and a period under audit cannot be amended (§ 7).

07Who is required to file Block K?+

Clause three, § 7, of Ajuste SINIEF 02/09 phases in the obligation by revenue and by CNAE division for industrial companies, wholesalers and equivalent entities. § 13 allows, since 01/01/2023, simplified bookkeeping in part of the cases. The classification is the client's.

08What is the deadline for the ECD and the ECF?+

The ECD deadline ends on the last business day of June of the year after the period (IN 2.003, art. 5), and the ECF's on the last business day of July (IN 2.004, art. 3). Winding-up, split, merger and absorption events have their own deadlines in both rules.

09Who is exempt from the ECD?+

Art. 3, § 1, of IN 2.003 exempts Simples Nacional companies, public bodies, inactive entities, presumed profit under the conditions of item V, immune and exempt entities with revenue below BRL 4,800,000.00, and Itaipu Binacional. Those exempt may file voluntarily (§ 6).

10Can I replace an ECD already filed?+

Only if the error cannot be fixed by a late entry, with the Verification Statement for Replacement Purposes (IN 2.003, art. 8), until the end of the following year's ECD deadline (§ 4). If it changes accounts or balances, the ECF must be amended (IN 2.004, art. 8).

11Does the Dirf still exist for my company?+

IN 2.043, art. 3, § 1, as worded by IN 2.181/2024, says the Dirf is replaced, for events from 01/01/2025, by the R-4000 series of EFD-Reinf and the S-1210 and S-2501 events of eSocial. IN 1.990/2020 is still listed as in force on the rules portal.

12When must the monthly DCTFWeb be filed?+

The monthly DCTFWeb is due on the last business day of the month after the taxable events (IN 2.237, art. 6, as worded by IN 2.248/2025). The annual 13th salary return is due by 20 December, or the previous business day (art. 7, I). It is an acknowledgment of debt (art. 2).

13Where does the DCTFWeb get its data?+

From eSocial, EFD-Reinf and the Tax Inclusion Module, the MIT (IN 2.237, art. 5). Withheld IRPJ, CSLL, PIS and Cofins go through EFD-Reinf, and payroll PIS through eSocial. The other taxes in art. 8, I to XII, come in through the MIT (art. 9).

14Can I amend the DCTFWeb? Until when?+

Yes, by an amended DCTFWeb, which replaces the original in full (IN 2.237, art. 13). The right expires after five years, counted from the first day of the following year (§ 9). A debt registered as active debt or under audit cannot be reduced (§ 2).

15When do I file the EFD-Contribuições?+

The monthly file goes to SPED by the 10th business day of the second month after the period, signed digitally (IN 1.252, art. 7). Amendment is possible for 5 years, counted from the first day of the following year (art. 11, § 1). The fine follows art. 12 of Law 8.218/1991 (art. 10).

16When must the EFD-Reinf be transmitted?+

The deadline is the 15th of the following month (IN 2.043, art. 6). If it falls on a non-business day, it moves to the next business day (§ 2). For profits and dividends exempt from withholding, the deadline is the 15th of the second month after the quarter (§ 3). With no events to report, there is no filing (art. 4).

17How much does it cost to file an ancillary obligation late?+

Reinf and DCTFWeb: 2% per calendar month on the taxes reported, up to 20%, with a floor of BRL 500.00 in Reinf (art. 7) and BRL 200.00 or BRL 500.00 in the DCTFWeb (art. 11). ECD, ECF and EFD-Contribuições follow art. 12 of Law 8.218/1991. The amount in a case is the client's calculation.

18Who feeds whom among the obligations?+

The DCTFWeb is based on eSocial, EFD-Reinf and the MIT (IN 2.237, art. 5). The ECF retrieves the chart of accounts and the balances of the ECD (IN 2.004, art. 2, I). The R-4000 series of Reinf and eSocial events replace the Dirf (IN 2.043, art. 3, § 1).

19What does the tax reform change in ancillary obligations in 2026?+

In 2026 CBS is 0.9% and IBS is 0.1% (LC 214/2025, arts. 346 and 343). Whoever meets the ancillary obligations does not pay these two taxes in the year (art. 348, § 1). Late filing of files and returns costs 20 UPF per assessment period (art. 341-G).

20What does DFSpro do with this legislation, and what stays with the client?+

Our work is to design, set up and prove how SAP behaves: file generation, reconciliation and evidence per period. We do not decide the tax position. Classification, whether an obligation applies and the interpretation of the rule are the client's.

Next steps

When the file must prove the rule

If your question is how your SAP generates, reconciles and proves EFD, ECD, ECF, Reinf or DCTFWeb, the conversation with DFSpro can start from the obligation that worries you most. The tax decision stays yours.

Talk to DFSpro Back to SAP tax legislation