Perguntas e respostas RFB esclarece sobre a entrega da EFD-Reinf para empresas optantes pelo simples nacional

Perguntas e respostas RFB esclarece sobre a entrega da EFD-Reinf para empresas optantes pelo simples nacional

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1.1 – SIMPLES NACIONAL – Tenho dúvidas sobre o grupo de enquadramento de início de prestação de informações na EFD-Reinf (se 2º Grupo – janeiro/2019 ou 3º Grupo – julho/2019), referente ao Simples Nacional. Isso porque, recebemos a mensagem de erro: “MS1226 – Prezado contribuinte, o início do envio obrigatório dos seus eventos da EFD-Reinf referentes aos fatos ocorridos a partir de 1º de julho de 2019 será a partir de 10/07/2019, de acordo com o cronograma de obrigatoriedade estabelecido pela Instrução Normativa RFB nº 1.842, de 2018”. E, por outro lado, há empresas que estão/estavam enquadradas no Simples Nacional recentemente e estão em dúvidas quanto ao Grupo que pertence. Então, as dúvidas são:

1 – A empresa era enquadrada no Simples Nacional durante todo ano de 2018 e neste mês de janeiro/2019 ela não está mais no Simples Nacional, pois está no Lucro Presumido. A qual grupo da EFD-Reinf pertence?

2 – A empresa foi constituída em novembro/2018 e optante pelo Simples Nacional desde a sua constituição. Qual a data do cronograma da EFD-Reinf deve seguir?

3 – A empresa tinha outra forma de tributação (por exemplo: lucro presumido), mas mudou para o Simples Nacional em janeiro de 2019. Qual a data do cronograma da EFD-Reinf deve seguir?

4 – A empresa foi constituída como lucro presumido em agosto/2018 (após a data de corte 01/07/2018). Em janeiro/2019 mudou para o Simples Nacional. Qual a data do cronograma da EFD-Reinf deve seguir?

5 – Ao contrário do item anterior (4), a empresa foi constituída como Simples Nacional em agosto/2018 (após a data de corte 01/07/2018). Em janeiro/2019 mudou para o Lucro Presumido. Qual a data do cronograma da EFD-Reinf deve seguir?

Primeiramente, solicitamos ler a IN RFB 1701/2017 – art. 2º, § 1º, II: para o 2º grupo, que compreende as demais entidades integrantes do “Grupo 2 – Entidades Empresariais” do Anexo V da Instrução Normativa RFB nº 1.634, de 2016, exceto as optantes pelo Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional), instituído pelo art. 12 da Lei Complementar nº 123, de 14 de dezembro de 2006, desde que a condição de optante conste do Cadastro Nacional da Pessoa Jurídica (CNPJ) em 1º de julho de 2018, e as entidades empresariais pertencentes ao 1º grupo, referidos no inciso I, a partir das 8 (oito) horas de 10 de janeiro de 2019, referentes aos fatos ocorridos a partir de 1º de janeiro de 2019 ”

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Dessa forma a data de corte foi 01/07/2018. Sendo assim, estarão no 3º Grupo as empresas optantes pelo Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional), instituído pelo art. 12 da Lei Complementar nº 123, de 14 de dezembro de 2006, desde que a condição de optante conste do Cadastro Nacional da Pessoa Jurídica (CNPJ) em 1º de julho de 2018.

Dessa forma, respondendo às suas perguntas:

Resposta 1– Se a empresa era enquadrada no Simples Nacional na data de corte, que foi 01/07/2018, independentemente de alteração de regime de tributação, pertencerá ao 3º Grupo e deverá prestar suas informações na EFD-Reinf somente a partir da competência julho de 2019.

Resposta 2 – A empresa foi constituída após a data de corte (01/07/2018), no seu caso em novembro de 2019. Assim, para essa empresa, a “nova data de corte” passará a ser a da constituição da empresa. Dessa forma, essa empresa do Simples Nacional pertencerá ao 3º Grupo e deverá prestar suas informações na EFD-Reinf a partir da competência julho de 2019.

Resposta 3 –A empresa pertencia a outra forma de tributação na data de corte – 01/07/2018 – (nesse exemplo, era do lucro presumido) e passou a ser do Simples Nacional somente após a data de corte (01/07/2018), nesse caso em janeiro de 2019. Independentemente de, atualmente, pertencer ao Simples Nacional, essa empresa pertencerá ao 2º Grupo e deverá prestar suas informações na EFD-Reinf a partir da competência janeiro de 2019.

Resposta 4 – A empresa foi constituída após a data de corte (01/07/2018), no seu caso em agosto de 2019, como sendo do Lucro Presumido. Assim, para essa empresa, a “nova data de corte” passará a ser a da constituição da empresa (agosto/2018). Dessa forma, independentemente de, atualmente, pertencer ao Simples Nacional, essa empresa pertencerá ao 2º Grupo e deverá prestar suas informações na EFD-Reinf a partir da competência janeiro de 2019.

Resposta 5 – Utilizando a mesma lógica do item anterior (4), a empresa foi constituída após a data de corte (01/07/2018), no seu caso em agosto de 2019, como sendo do Simples Nacional. Assim, para essa empresa, a “nova data de corte” passará a ser a da constituição da empresa (agosto/2018). Dessa forma, independentemente de, atualmente, pertencer ao Lucro Presumido, essa empresa pertencerá ao 3º Grupo e deverá prestar suas informações na EFD-Reinf a partir da competência julho de 2019.

Fonte: Portal Sped
Acesso: 08 de fevereiro de 2019

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