DCTF: end in 2025 and business impacts

Starting in January 2025, the Brazilian tax system will face a significant change with the replacement of the Federal Tax Debts and Credits Declaration (DCTF) by DCTFWeb. This change, outlined in RFB Normative Instruction No. 2237/2024, aims to modernize tax compliance through automation, offering more security and efficiency.

Although promising, the transition presents challenges that will require important adaptations on the part of companies.

What is DCTFWeb?

DCTFWeb is a digital platform that has been used to consolidate social security and tax obligations declared in EFD-REINF and eSOCIAL. Starting in 2025, the system will be expanded to include other taxes, such as:

• Tax on Industrialized Products (IPI);

• Contributions;

• Other tax liabilities.

The main objective is to simplify the tax declaration process and ensure more reliability and efficiency for companies.

What will change in DCTFWeb in 2025?

With the extinction of the traditional DCTF, DCTFWeb will bring important changes, including:

• Unification of the submission deadline: Declarations must be submitted by the 25th of the month following the triggering event.

• Issuance of DARF before transmission: Companies will be able to issue and pay the Federal Revenue Collection Document (DARF) before transmitting the declaration, providing more flexibility in tax payments.

• Integrated Tax Module (MIT): A tool that will facilitate the inclusion of new debts, ensuring greater reliability of the information.

These changes aim to reduce bureaucracy and simplify processes but will require companies to update their tax management methods.

How does DCTFWeb impact companies?

The implementation of DCTFWeb will demand significant restructuring of companies' administrative and tax processes. It will be necessary to:

• Review internal routines to organize and consolidate tax information clearly and accurately.

• Train teams to understand and meet the new system requirements, minimizing errors and inconsistencies.

• Adopt technologies and tools that automate processes and ensure compliance with tax obligations on time.

Although digitization brings efficiency benefits, it also increases data traceability, which requires greater care in tax management to avoid fines or penalties resulting from inconsistencies.

How to prepare for the transition to DCTFWeb?

To ensure a smooth transition and compliance with new rules, companies should:

1. Train employees: Provide training so that staff understand how DCTFWeb works and their obligations.

2. Invest in technology: Use tax management software that automates processes and integrates data efficiently.

3. Seek specialized support: Tax consulting and specialized services can assist in adapting to new requirements and mitigating tax risks.

In addition, the Federal Revenue Service is planning orientation events to help taxpayers and professionals adapt to the changes.

Final Considerations and Next Steps

The extinction of DCTF and the transition to DCTFWeb mark an important moment of modernization in the Brazilian tax system. For companies, this represents both a challenge and an opportunity to optimize their tax operations.

Adopting preparation measures, such as team training and investment in technology, will be essential to ensure compliance with new rules and avoid tax complications. Companies that adapt quickly will be better positioned to take advantage of the benefits of a more modern and efficient system.