The Declaration of the Withholding Income Tax (DIRF) is one of the main tax obligations for companies in Brazil. The year 2025 marks the end of this declaration in its traditional format, being gradually replaced by more integrated digital tools, such as eSocial and EFD-Reinf.

In this article, we will explain the main changes, deadlines, and how you can prepare your company for this transition safely and efficiently.

What is DIRF and why is it important?

DIRF is a mandatory declaration for all companies that withhold income tax at source on amounts paid to third parties, such as salaries, services rendered, and rents. It serves as a monitoring mechanism, ensuring that tax collections are made correctly.

Who needs to declare DIRF?

The following must submit DIRF:

• Companies that withheld Withholding Income Tax (IRRF) or contributions such as CSLL, PIS, and Cofins;

• Financial institutions that made payments subject to withholding;

• Legal entities that made payments abroad, even if exempt from taxation;

• Companies in the process of closure (must submit the Extinction DIRF).

  
  

Important Changes in DIRF 2025

The DIRF for 2025, concerning the calendar year of 2024, brings important changes due to the transition to eSocial and EFD-Reinf. Among the main changes are:

• Last Traditional DIRF: From 2026 onwards, DIRF will be completely replaced by eSocial and EFD-Reinf.

• Digital Integration: More data must be filled directly in these systems.

• Technological Adjustment: Inclusion of new fields for detailing income and international transactions.

  
  

Deadlines and Penalties for DIRF 2025

The delivery deadline for DIRF 2025 is February 28. Failure to meet this deadline may result in significant fines:

• Delayed Submission: minimum fine of R$ 200.00 for individuals and small businesses; R$ 500.00 for other legal entities.

• Errors or Omissions: penalty of 3% on the value of omitted transactions, with no value limit.

Replacement of DIRF: What to expect from 2026 onwards?

With the replacement of DIRF, companies will need to adapt to the integrated use of new tools:

1. EFD-Reinf: Electronic registration of tax withholdings.

2. eSocial: Centralization of labor and social security information.

This change promises to simplify tax management, but will also require a careful transition on the part of companies.

How to Fill Out and Submit DIRF in 2025

1. Download the Generator Program: Available on the Federal Revenue website.

2. Organize Documents: Have all paid income, withholdings made, and beneficiary data on hand.

3. Fill Out Carefully: Avoid errors and validate data before submission.

4. Submit by the Deadline: Make sure to complete the submission by February 28, 2025.

   
   

Conclusion: Prepare for the Transition

The end of DIRF in its traditional format represents an opportunity for companies to modernize their tax processes. Being compliant with eSocial and EFD-Reinf from now on can facilitate adaptation and avoid future problems.

Need help organizing your tax obligations and preparing for changes? At Beorange, we offer specialized consulting so that your company adapts smoothly and efficiently. Contact us!