The Digital Tax Bookkeeping for Social Security and Labor Withholding Return (EFD-REINF) is the last module launched by the Public Digital Bookkeeping System (SPED) and is being developed to complement the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial). In the medium term, the two obligations will replace several ancillary obligations imposed on taxpayers and employers such as DIRF, GFIP, RAIS CAGED and CPRB.

EFD-REINF will present the tax authorities with a detailed view on service contracting and tax withholding, with a focus on INSS, IRRF, CSLL withholding, PIS and COFINS withholding. This information will be delivered to the tax authorities in a very analytical way, impacting not only the Tax area, but several company areas such as Accounting, Legal, Supplies, HR, Labor Safety and even the Sales area.