First time generating the DIRF?
If the answer is yes, we advise you to watch the following presentation; available in PPT with 38 slides that explain the necessary registrations and also the step-by-step generation - Workshop on Financial DIRF
The DIRF is generated by the Personnel Management module - GPE, but the Financials module has relevant information for fiscal notes (through the routine FINA401 - Generate data for DIRF), and is recorded in tables SRF and SR4 in the GPE module to compose the file.
Is it really in the Financials module?
The Financials module provides information for the execution of routine FINA401 (Generate data for DIRF) and the data required for the invoices that must be sent to DIRF from the completion of tables SRF and SR4.
What is not made in the Financials module?
The layout of the DIRF file, as well as the generation of the file that will be sent to the IRS, is supported by the Personnel Management/Human Resources team.
Main questions:
What is DIRF?
DIRF - Withholding Income Tax Declaration - is the declaration made by the COMPANY with the objective of informing the Brazilian Federal Revenue Service of the amount of income tax and/or contributions withheld at source, from income paid or credited to its beneficiaries.
How the bills must be saved:
NF Bill (ORIGINAL Bill)
The content for the field "Generate Dirf for this bill?" (E2_DIRF) must be 2.
The field Withholding Code (E2_CODRET) must be filled out.
The field Tax Parent Bill (E2_TITPAI) must be blank.
TX Bill (tax bill)
The content for the field "Generate Dirf for this bill?" (E2_DIRF) must be 1.
The field Withholding Code (E2_CODRET) must be filled out.
The field "Tax Parent Bill" (E2_TITPAI) must be filled out with data from the parent bill.
In the Supplier registration, field CGC/CPF (A2_CGC) must contain the Supplier's EIN.
Inbound Document
In the inclusion by the inbound document (MATA103) Inbound Document routine, there is usually no field to fill in that generates DIRF and the withholding code, so that it is allowed to fill in, the parameter MV_VISDIRF must be changed to 1 (Enabled). The fields to be filled in after changing the parameter will appear inside the Inbound Document routine in the "Taxes" tab, Sub-tab "DIRF".
DIRF is per Company (Matrix)
Companies with various branches:
Exclusive SE2: Run branch per branch
Shared SE2: Run using branch 01
WARNING: Field E2_FILORIG is not verified for these cases.
Parameters in Generation (FINA401):
Consider Date (MV_PAR01)
The DIRF must be generated for the Year
Example: Calendar (Period from 01/01/2014 to 12/31/2014):
Select the date to be considered for generating data. If you select Digital Issue, the system will consider the Issue Period (E2_EMIS1) between the start date and the end date entered, and thus with the Due Date (E2_VENCTO), Actual Due Date (E2_VENCREA), and Actual Issue (E2_EMISSAO). If the Posting Dt option is selected for the question Consider Date, bills with the field E2_BAIXA are filtered first in the period entered in the fields Date from/to.
For bills not posted (blank E2_BAIXA), this same period is considered. However, the issue date (E2_EMIS1) is applied to it in order not to discard any mandatory information for DIRF. This prevents any mandatory information from being suppressed from the DIRF due to a gap in parameter settings.
WARNING: According to our legal advice, all bills must be considered, even if they have not been posted.
WARNING: The questions "DATE FROM" and "DATE TO" (MV_PAR02, MV_PAR03), which allow DIRF calculation files to be generated for a period different from the one mentioned above, are only for isolated data of a certain period, i.e., for verification purposes only.
Supplier Type (MV_PAR04)
Select the type of supplier to be considered for the generation. Only the bills of the suppliers registered as the type of person chosen in this question will be considered in the generation of the data.
"The Withholding Income Tax Declaration (DIRF) must be submitted by the legal entities and individuals who have paid or credited income that has suffered income tax withholding, even if in a single month of the calendar year to which the declaration refers:
- establishment of legal entities of public and private law;
- individual companies;
- others."
Check Date (MV_PAR05)
Check Date ? = MAIN BILL
Even though the option of generation by TAX BILL is available in the routine, it is not considered as a valid mechanism to generate DIRF in any official document (Federal Revenue).
Center on Branch? (MV_PAR06)
Enter the DIRF's centralizing branch. If no branch is entered, the DIRF will be generated with the EIN of the current branch.
Exclusive SE2: Run branch per branch
Shared SE2: Run using branch 01
WARNING: Field E2_FILORIG is not verified for these cases.
Generate Processing Log? (MV_PAR07)
Generate processing log? = Yes
By choosing to generate the log, you can evaluate all the bills that make up each month generated in the File Maintenance routine (table SR4).
After processing: .csv file generated in \SYSTEM\DIRF
Consider PCC Date? (MV_PAR08)
Select the date for the Pis/Cofins/Csll bills that should be considered for data generation. If you select Issue, the system will consider the Issue period between the Start Date and the End Date entered, as well as the Due Date, Actual Due Date, Posting Date, and Actual Issue.
If these bills have not been posted, they will not be sent to the DIRF.
Consider Date = Issue, Due Date, and Actual Due Date
Check date = Tax Bill
This is a variation not stated by law, i.e. it is only available for checking and managerial view.
Select Branches? (MV_PAR09)
Companies with various branches:
Exclusive SE2: Run branch per branch
Shared SE2: Run using branch 01
WARNING: Field E2_FILORIG is not verified for these cases.
Reprocessing Message?
Processing: While bills are not processed by the DIRF routine, the field E2_DTDIRF is blank.
Reprocess = Yes, the SR4 records will be erased, and the E2_DTDIRF date will be cleared.
Reprocess = No, records that were not processed will be considered.
Can I perform maintenance in the information generated by Financials on SR4?
Yes, but this can be done in the module Personnel Management (routine GPEM560 – File Maintenance)
For living abroad, how shall I register the supplier?
For instructions on registering a supplier living abroad, access the following link: FIN0070_CPAG_DIRF_Fornecedor_Residente_Exterior
Entry Points? Some information is not currently generated in table SR4 because no such generation is established by law or regulation. Some entry points can be used for this. Below are some links for access:
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas