EFD-Reinf and the Mandatory Preparation of Income Statements

With the evolution of ancillary tax obligations, EFD-Reinf has taken on an even more strategic role in companies’ tax routines.

As of 2025, with the replacement of DIRF, information on withholdings and payments to third parties has been centralized in EFD-Reinf and eSocial, making the process more digital and integrated.

In this context, a new challenge also arises: how to use this data efficiently, especially for the preparation of income statements.

With this in mind, we have developed an automation tool that can become a valuable ally for your company, bringing greater agility, security, and reduced rework.

What is EFD-Reinf?

EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information) is a reporting obligation through which companies must provide the government with data on tax withholdings and other payments made to third parties.

As of 2025, the information that was previously reported through DIRF (Withholding Income Tax Return) is now submitted via EFD-Reinf and eSocial—making the process more digital, integrated, and detailed.

What is reported in EFD-Reinf?

EFD-Reinf complements eSocial and includes information that is not related to payroll, such as:

• Payments made to other companies (legal entities);

• Services contracted and provided;

• Taxes withheld at source (such as IR, CSLL, PIS, and COFINS);

• Gross revenue for the calculation of contributions.

Despite the more dynamic and digital environment, the discontinuation of DIRF has created a gap: how will income statements be generated for distribution to beneficiaries?

EFD-Reinf already contains a large portion of the necessary information (amounts paid and taxes withheld), meaning it will serve as the primary data source for generating income statements. However, this generation is not automatic, and there are no available means to download such documents directly from the Reinf Portal.

Therefore, INFIS has developed a tool that retrieves all information submitted to the tax authorities directly from the Brazilian Federal Revenue Service (RFB) portals—regardless of whether the filings are original or amended—thus generating the INCOME STATEMENT in a clear, efficient manner and in full compliance with the reported data.

Text written by Rayanne Graça