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.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2022. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.