Find out how the DIRF will be filed starting in 2026, its replacement by eSocial and EFD-Reinf, and the generation of the Income Report.<\/b><\/span><\/p>\n \u00a0<\/p>\n 2026 brought one of the most significant changes in recent years to companies\u2019 tax routines: the elimination of the DIRF. That annual marathon of filing returns is now a thing of the past, but that doesn\u2019t mean the IRS has given up on the data. On the contrary, tax enforcement is now integrated and real-time.<\/p>\n<\/div><\/div><\/div><\/div><\/div> The Federal Revenue now operates with a continuous data flow through eSocial and EFD-Reinf, eliminating the need to download the PGD (Declaration Generator Program) to report income, since information on withholdings for income tax (IR), PIS, COFINS, and CSLL has already been submitted on a monthly basis throughout the previous year.<\/p>\n<\/div><\/div><\/div><\/div><\/div> The elimination of the DIRF has divided the responsibilities for collecting information among the following systems:<\/p>\nWhat does this mean in practice?<\/span><\/h2>\n
eSocial vs. EFD-Reinf: Who Receives What?<\/span><\/h2>\n
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