SPED-Reinf (Brazil)

The SPED-Reinf is a tax statement report that gathers information about withholding tax and other tax information from the Brazilian Internal Revenue Service (RFB) and Social Security. In Brazilian Portuguese, the abbreviation Reinf stands for "retenções e outras informações fiscais," or "withholdings and other tax information." The SPED-Reinf was created to assess federal taxes that are withheld for the purpose of Social Security and income taxes, and for activities that aren't related to labor. Examples of these activities include fiscal documents and payments.

The statement consists of a set of events. These events must be delivered in specific layouts through the public digital bookkeeping system (SPED), and a valid digital certificate must be used to deliver them. This certificate must be issued by an entity that has been accredited by the Brazilian Public Key Infrastructure (ICP-Brasil).

The statement is considered valid after receipt is confirmed and the contents of the files are validated.

Microsoft Dynamics 365 Finance supports the generation of SPED-Reinf events through the Fiscal books module and the Immediate Provision of Information (SII) reporting register framework. You can exchange XML messages for every event that the tax authority requires.

Support scope

• Supported SPED-REINF versions: 1.4, 1.5.1, and 2.1.2. (Version 2.1.2 is supported only in Dynamics 365.)
• Supported product versions: Dynamics 365 Finance.
• Electronic power of attorney (procuração eletronica) isn't supported.

Table of events

Event	Description	Event type	Supported
R-1000	Taxpayer information	Initial	Yes
R-1050	Table of linked entities	When a process is in place	Yes
R-1070	Administrative and Judicial process	When a process is in place	Yes
R-2010	Acquired services	Periodic event	Yes
R-2020	Provided services	Periodic event	Yes
R-2030	Amounts received by sport associations	Periodic event	No
R-2040	Amounts paid to sport associations	Periodic event	No
R-2050	Trade of rural production by rural legal entities or agribusiness	Periodic event	No
R-2055	Acquisition from agriculture vendor	Periodic event	Yes
R-2060	INSS-CPRB assessment	Periodic event	Yes
R-2098	Reopening of periodic	Periodic event	Yes
R-2099	Closing	Periodic event	Yes
R-4010	Payments/credits to individual beneficiaries	Periodic event	Yes
R-4020	Payment/credits and legal entity beneficiary	Periodic event	Yes
R-4040	Payment/credit to unidentified beneficiaries	Periodic event	Yes
R-4080	Withholding on Receipt: Known as auto-withhold	Periodic event	Yes
R-4099	Closing/Reopening of periodic events series R-4000	Periodic event	Yes
R-3010	Sport shows revenue	Non-periodic event	No
R-5001	Consolidated tax calculation basis by taxpayer	Non-periodic event	No
R-5011	Consolidated base and tax amount	Non-periodic event	No
R-9000	Deletion	Non-periodic event	Yes
R-9005	Bases and taxes, withholdings	Non-periodic event	No
R-9015	Consolidation of withholdings	Non-periodic event	Yes

Note

Events R-2010 and R-2020 are supported for National Registry of Legal Entities (CNPJ) third parties. Event R-5011 is used to inquire about the status of closing event R-2099. Events R-9005 and R-9015 are considered the totalizers and aren't delivered by taxpayers. Instead, they are delivered by the Federal Revenue as the return of the bases to the taxpayers.

Only taxpayers that comply with SPED-ECD are supported.

• Taxpayers as public departments aren't supported.
• Services that are provided on civil constructions projects aren't supported.
• Service takers on civil constructions projects aren't supported.
• Manual bookkeeping is required for the payment for settlement of the Social Security contribution on gross revenue (CPRB) amount that is due.
• Payment of the CPRB amount that is due is out of scope.

To generate events for R-4000 records, the following parameters are required for the related registrations:

• Individual Supplier Registration
• Legal Entity Registration
• Unidentified Beneficiary
• Purchase Order Receipts
• General ledger with emphasis on Income Tax (IRRF)
• Service item registration with the Income code field

For each event, the Brazilian tax authority provides a specific table that contains the Income Nature Codes. In this case, the client must analyze which code best fits each event.

1. Set up electronic message functionality.
2. Set up fiscal books.
3. Process and submit the events.