DCTFweb is Brazil’s online tax system, a module of the Public Digital Bookkeeping System (SPED in Portuguese), where taxpayers can log their social security contributions and tax declarations. Brazil’s federal taxes, which are the same across Brazil, must be paid using Documento de Arrecadação de Receitas Federais (DARF, or Document for the Collection of Federal Revenues), which lists the federal tax amount due. Users can see the DARF for income tax and social security by logging in through the DCTFWeb.
We’ve experienced a lot of questions about what to do when the DARF value is less than R$10.00 – because, according Law 9.430/96 Article 68, is not possible to use the DARF to pay values less than R$10.00.
If your calculations result in a DARF of R$10.00 or less, the value should be included in the next period and paid according the legal date. This can be done without the risk of fines or penalties.
To do this, you need to add the R$10.00 value to another DARF, which you have not paid yet. Select ‘Issue Batch Guide’ and add the R$10.00. The new DARF will show both values.
The only time a DARF of R$10.00 or under is possible is for the 13th salary.
If you have any questions about your Brazilian payroll, DARF or social security, or would like to know how Auxadi can help your Brazil operation, contact our team in São Paulo.