{"id":8263,"date":"2025-03-05T16:50:14","date_gmt":"2025-03-05T19:50:14","guid":{"rendered":"https:\/\/inventsoftware.com.br\/?p=8263"},"modified":"2025-08-04T10:32:27","modified_gmt":"2025-08-04T13:32:27","slug":"efd-contribuicoes-o-que-e-quem-deve-entregar","status":"publish","type":"post","link":"https:\/\/inventsoftware.com.br\/en\/mercado\/efd-contribuicoes-o-que-e-quem-deve-entregar","title":{"rendered":"EFD Contribui\u00e7\u00f5es 2025: O que \u00e9, quem deve entregar e como garantir conformidade fiscal?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A EFD Contribui\u00e7\u00f5es \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria que faz parte do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED) e tem como objetivo registrar a apura\u00e7\u00e3o das contribui\u00e7\u00f5es do PIS\/PASEP e da COFINS, nos regimes cumulativo e n\u00e3o cumulativo. Al\u00e9m disso, tamb\u00e9m contempla a Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), aplic\u00e1vel a determinados setores econ\u00f4micos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea busca saber mais sobre esta obriga\u00e7\u00e3o, quem deve entregar e <a href=\"https:\/\/inventsoftware.com.br\/en\/nao-categorizado\/o-que-e-regularidade-fiscal\/\">como garantir regularidade fiscal<\/a> em 2025, continue a leitura!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quem \u00e9 obrigado a entregar a EFD Contribui\u00e7\u00f5es?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Todas as pessoas jur\u00eddicas sujeitas \u00e0 apura\u00e7\u00e3o do PIS\/PASEP e da COFINS devem apresentar a EFD Contribui\u00e7\u00f5es mensalmente, exceto nos seguintes casos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Microempresas (ME) e Empresas de Pequeno Porte (EPP) enquadradas no Simples Nacional;<\/li>\n\n\n\n<li>Pessoas jur\u00eddicas imunes e isentas do IRPJ, desde que o somat\u00f3rio das contribui\u00e7\u00f5es devidas seja inferior a R$ 10.000,00 mensais;<\/li>\n\n\n\n<li>Empresas inativas, \u00f3rg\u00e3os p\u00fablicos, autarquias e funda\u00e7\u00f5es p\u00fablicas;<\/li>\n\n\n\n<li>Empresas n\u00e3o inscritas no CNPJ, at\u00e9 o m\u00eas anterior \u00e0 efetiva\u00e7\u00e3o do registro.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Prazo de entrega<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O arquivo digital deve ser transmitido at\u00e9 o 10\u00ba dia \u00fatil do segundo m\u00eas subsequente ao da apura\u00e7\u00e3o. Ou seja, a escritura\u00e7\u00e3o referente a janeiro, por exemplo, deve ser enviada at\u00e9 o 10\u00ba dia \u00fatil de mar\u00e7o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Blocos da EFD Contribui\u00e7\u00f5es<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A estrutura da EFD Contribui\u00e7\u00f5es \u00e9 composta por diversos blocos de informa\u00e7\u00f5es fiscais. Alguns dos principais s\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bloco A<\/strong>: Documentos fiscais de servi\u00e7os;<\/li>\n\n\n\n<li><strong>Bloco C<\/strong>: Documentos fiscais de mercadorias;<\/li>\n\n\n\n<li><strong>Bloco F<\/strong>: Demais documentos e opera\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>Bloco M<\/strong>: Apura\u00e7\u00e3o das contribui\u00e7\u00f5es e cr\u00e9ditos de PIS\/PASEP e COFINS;<\/li>\n\n\n\n<li><strong>Bloco P<\/strong>: Apura\u00e7\u00e3o da CPRB.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cada bloco exige a correta parametriza\u00e7\u00e3o do sistema fiscal da empresa para evitar inconsist\u00eancias e problemas com o Fisco. Para realizar a escritura\u00e7\u00e3o de cr\u00e9ditos no bloco C, por exemplo, funciona assim:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"EFD Contribui\u00e7\u00f5es: como realizar a escritura\u00e7\u00e3o de cr\u00e9ditos no bloco C pelo TaxPlus? | #DicaR\u00e1pida\" width=\"800\" height=\"450\" src=\"https:\/\/www.youtube.com\/embed\/FXCksTa3ZBc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Como o TaxPlus facilita a entrega da EFD Contribui\u00e7\u00f5es<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A gera\u00e7\u00e3o e o envio correto da EFD Contribui\u00e7\u00f5es podem ser desafiadores, especialmente para empresas que lidam com grande volume de documentos fiscais. O <strong><a href=\"https:\/\/inventsoftware.com.br\/en\/taxplus\/\">TaxPlus<\/a><\/strong>, sistema da Invent Software para gest\u00e3o fiscal, automatiza esse processo e garante conformidade total com as exig\u00eancias da Receita Federal.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/inventsoftware.com.br\/wp-content\/uploads\/2024\/12\/Mandala-TaxPlus-Ingles.png\" alt=\"\" class=\"wp-image-8106\" srcset=\"\" sizes=\"(max-width: 1024px) 100vw, 1024px\" data-srcset=\"\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Com o TaxPlus, \u00e9 poss\u00edvel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Configurar corretamente os registros do Bloco A e outros blocos;<\/li>\n\n\n\n<li>Buscar automaticamente no SAP os documentos escriturados;<\/li>\n\n\n\n<li>Validar as al\u00edquotas aplic\u00e1veis ao PIS\/PASEP e COFINS;<\/li>\n\n\n\n<li>Definir os c\u00f3digos fiscais adequados para tomada de cr\u00e9dito;<\/li>\n\n\n\n<li>Gerar o arquivo magn\u00e9tico e validar a transmiss\u00e3o da EFD Contribui\u00e7\u00f5es com seguran\u00e7a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Evite retrabalho e multas por informa\u00e7\u00f5es incorretas. Solicite uma demonstra\u00e7\u00e3o gratuita do TaxPlus e otimize sua gest\u00e3o fiscal agora mesmo!<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/lubeetj5t8l.typeform.com\/to\/shLfhI0u?typeform-source=artigo-efd-contribuicoes\">Talk to an Expert<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A EFD Contribui\u00e7\u00f5es \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria que faz parte do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED) e tem como objetivo registrar a apura\u00e7\u00e3o das contribui\u00e7\u00f5es do PIS\/PASEP e da COFINS, nos regimes cumulativo e n\u00e3o cumulativo. Al\u00e9m disso, tamb\u00e9m contempla a Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), aplic\u00e1vel a determinados setores econ\u00f4micos. Se [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-8263","post","type-post","status-publish","format-standard","hentry","category-mercado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFD Contribui\u00e7\u00f5es 2025: O que \u00e9, quem deve entregar e como garantir conformidade fiscal? - Invent Software<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/inventsoftware.com.br\/en\/mercado\/efd-contribuicoes-o-que-e-quem-deve-entregar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EFD Contribui\u00e7\u00f5es 2025: O que \u00e9, quem deve entregar e como garantir conformidade fiscal? - Invent Software\" \/>\n<meta property=\"og:description\" content=\"A EFD Contribui\u00e7\u00f5es \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria que faz parte do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED) e tem como objetivo registrar a apura\u00e7\u00e3o das contribui\u00e7\u00f5es do PIS\/PASEP e da COFINS, nos regimes cumulativo e n\u00e3o cumulativo. 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