{"id":5791,"date":"2018-02-21T10:40:31","date_gmt":"2018-02-21T13:40:31","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5791"},"modified":"2018-02-21T10:40:31","modified_gmt":"2018-02-21T13:40:31","slug":"efd-reinf-prazos-de-entrega","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/02\/21\/efd-reinf-prazos-de-entrega\/","title":{"rendered":"EFD-Reinf &#8211; Prazos de entrega"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2018\/02\/21\/efd-reinf-prazos-de-entrega\/#Faseamento_e_orientacoes_sobre_o_evento_R-2070_%E2%80%93_Retencoes_na_Fonte_%E2%80%93_IR_CSLL_Cofins_PISPASEP_O_cronograma_preve_a_entrada_da_EFD-REINF_em_tres_periodos_distintos\" >Faseamento e orienta\u00e7\u00f5es sobre o evento R-2070 &#8211; Reten\u00e7\u00f5es na Fonte &#8211; IR, CSLL, Cofins, PIS\/PASEP.\u00a0O cronograma prev\u00ea a entrada da EFD-REINF em tr\u00eas per\u00edodos distintos.<\/a><\/li><\/ul><\/nav><\/div>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Faseamento_e_orientacoes_sobre_o_evento_R-2070_%E2%80%93_Retencoes_na_Fonte_%E2%80%93_IR_CSLL_Cofins_PISPASEP_O_cronograma_preve_a_entrada_da_EFD-REINF_em_tres_periodos_distintos\"><\/span>Faseamento e orienta\u00e7\u00f5es sobre o evento R-2070 &#8211; Reten\u00e7\u00f5es na Fonte &#8211; IR, CSLL, Cofins, PIS\/PASEP.\u00a0O cronograma prev\u00ea a entrada da EFD-REINF em tr\u00eas per\u00edodos distintos.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Com a publica\u00e7\u00e3o da Instru\u00e7\u00e3o Normativa RFB N\u00ba 1767, de 14 de dezembro de 2017, que alterou a Instru\u00e7\u00e3o Normativa RFB N\u00ba 1701, de 14 de mar\u00e7o de 2017, o cronograma da entrada em produ\u00e7\u00e3o da Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais (EFD-Reinf) foi ajustado ao cronograma do eSocial.<\/p>\n<p style=\"text-align: justify;\">Para o 1\u00ba grupo, que compreende as entidades integrantes do \u201cGrupo 2 &#8211; Entidades Empresariais\u201d, do anexo V da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.634, de 6 de maio de 2016, com faturamento no ano de 2016 acima de R$ 78.000.000,00 (setenta e oito milh\u00f5es de reais), a obriga\u00e7\u00e3o da presta\u00e7\u00e3o de informa\u00e7\u00f5es atrav\u00e9s da EFD-REINF ser\u00e1 a partir das 8 (oito) horas de 1\u00ba de maio de 2018, em rela\u00e7\u00e3o aos fatos geradores ocorridos a partir dessa data. E para esse 1\u00ba grupo, a partir da compet\u00eancia de julho de 2018, as contribui\u00e7\u00f5es sociais previdenci\u00e1rias passar\u00e3o a ser recolhidas por meio de Documento de Arrecada\u00e7\u00e3o de Receitas Federais (Darf), gerado no sistema Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais Previdenci\u00e1rios e de Outras Entidades e Fundos (DCTFWeb).<\/p>\n<p style=\"text-align: justify;\">Sendo assim, para esse 1\u00ba grupo, nas compet\u00eancias maio e junho de 2018, al\u00e9m das informa\u00e7\u00f5es referentes \u00e0s contribui\u00e7\u00f5es sociais previdenci\u00e1rias prestadas na EFD-REINF, tamb\u00e9m dever\u00e3o ser prestadas informa\u00e7\u00f5es em GFIP. E, a partir da compet\u00eancia julho de 2018, esse 1\u00ba grupo n\u00e3o utilizar\u00e1 mais a GFIP. Num segundo momento, a EFD-REINF tamb\u00e9m substituir\u00e1 a Declara\u00e7\u00e3o do Imposto sobre a Renda Retido na Fonte &#8211; DIRF.<\/p>\n<p style=\"text-align: justify;\">O cronograma prev\u00ea a entrada da EFD-REINF em tr\u00eas per\u00edodos distintos, conforme previsto pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 1701, de 14\/03\/17. Sendo assim, a DIRF n\u00e3o poder\u00e1 ser substitu\u00edda logo de imediato, referente ao ano-calend\u00e1rio 2018 (DIRF 2019). Dessa forma, o evento da EFD-REINF que colher\u00e1 informa\u00e7\u00f5es relacionadas a Reten\u00e7\u00f5es na Fonte, denominado &#8220;R-2070 &#8211; Reten\u00e7\u00f5es na Fonte &#8211; IR, CSLL, Cofins, PIS\/PASEP&#8221;, n\u00e3o dever\u00e1 ser enviado pelos contribuintes que fazem parte do 1\u00b0 grupo, logo no per\u00edodo inicial da sua obrigatoriedade (maio de 2018). Este evento ainda poder\u00e1 sofrer altera\u00e7\u00f5es e o per\u00edodo previsto para o in\u00edcio de sua exigibilidade dever\u00e1 ficar para o final do segundo semestre\/2018, o que deve ser definido em um novo ato a ser publicado oportunamente.<\/p>\n<p style=\"text-align: justify;\">As demais informa\u00e7\u00f5es previstas nos leiautes publicados em janeiro de 2018 (vers\u00e3o 1.3) ser\u00e3o exigidas dentro do cronograma mencionado.<\/p>\n<hr \/>\n<p>Informa\u00e7\u00f5es do Portal SPED<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Faseamento e orienta\u00e7\u00f5es sobre o evento R-2070 &#8211; Reten\u00e7\u00f5es na Fonte &#8211; IR, CSLL, Cofins,<\/p>\n","protected":false},"author":1,"featured_media":5788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"class_list":["post-5791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-efd-reinf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFD-Reinf - Prazos de entrega - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2018\/02\/21\/efd-reinf-prazos-de-entrega\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EFD-Reinf - Prazos de entrega - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Faseamento e orienta\u00e7\u00f5es sobre o evento R-2070 &#8211; 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