Brazil: Reconciliações fiscais mensais: eSocial, EFD-Reinf e DCTFWeb (guia prático)

Monthly tax reconciliations between eSocial, EFD-Reinf, and DCTFWeb are essential to avoid summons and ensure compliance. This practical guide presents the recommended workflow, a monthly checklist, and real cases of discrepancies.

Read also: secure tax compensation | how to use tax credits | PER/DCOMP | SPED, ECF, and DCTFWeb fines | Programa Confia

Why reconcile monthly

The Brazilian Federal Revenue Service automatically cross-checks eSocial events (payroll) with EFD-Reinf (services and withholdings) and consolidates everything in DCTFWeb. Discrepancies between these bases generate summons with short response deadlines and require complete documentation.

Companies that implement monthly reconciliations reduce the risk of summons due to inconsistencies by up to 80%, according to the RFB’s 2024-2025 Annual Audit Report.

Recommended workflow (5 steps)

Step 1: Check payroll events in eSocial

Before closing the period, validate:

• Events S-1200 (worker remuneration), S-1210 (various payments), and S-1280 (complementary information)
• Totalizers S-5001 (social contributions) and S-5011 (FGTS)
• Rejected or pending correction events
• Correctly parameterized rubrics (INSS, FGTS, IR incidence)

Tool: Use the eSocial portal > Consultations > Totalizers to extract reports by period.

Monthly tax reconciliations free companies from tax pressure, ensuring compliance and peace of mind in obligations with the Brazilian Federal Revenue Service.

Step 2: Check services and withholdings in EFD-Reinf

Validate periodic events:

• R-2010 (services received with social security contribution withholding)
• R-2020 (services provided with withholding)
• R-2099 (closure of periodic events and totalizers)
• Check if all service invoices are recorded
• Validate income natures and withholding codes

Official source: EFD-Reinf Manual version 2.1.2.1 (SPED)

Step 3: Validate consolidation in DCTFWeb

DCTFWeb does not calculate taxes; it only consolidates the values of the eSocial and EFD-Reinf totalizers. Check:

• Debits by period (employer INSS, withheld INSS, third-party contributions)
• Correctly informed suspensions and compensations
• Automatic linking of paid DARFs
• Discrepancies between totalizers and consolidated values

Attention: DCTFWeb is automatically generated after closing eSocial and Reinf. If there is a subsequent rectification, DCTFWeb must be manually rectified.

Official source: DCTFWeb Questions and Answers (September/2025) (RFB)

Step 4: Issue a discrepancies report

Create a monthly report comparing:

• Totalizer S-5001 (eSocial) vs. consolidated debit in DCTFWeb
• Withholdings reported in Reinf vs. values in DCTFWeb
• Paid DARFs vs. automatic linkages

Document the discrepancies found and the corrections applied. Keep this report signed by a technical responsible and archived for 5 years.

Step 5: Adjust parameterizations and archive evidence

After identifying discrepancies:

• Rectify rejected or incorrect events
• Adjust rubrics, CST/CFOP, and income natures
• Reprocess totalizers before transmitting DCTFWeb
• Archive event XMLs, guides (DARFs), and reconciliation reports
• Implement logs of changes in parameterizations

Reviewing and adjusting information in EFD-Reinf and DCTFWeb ensures security and fiscal balance, preventing discrepancies and summons.

Monthly compliance checklist

• ☑ Rejected events corrected and resent
• ☑ Validated rubrics and income natures
• ☑ eSocial totalizers (S-5001/S-5011) checked
• ☑ EFD-Reinf events (R-2099) closed and validated
• ☑ DCTFWeb generated and checked against totalizers
• ☑ Documented suspensions and compensations with processes/decisions
• ☑ Paid DARFs correctly linked
• ☑ Reconciliation report signed by responsible
• ☑ XMLs and guides archived with backup
• ☑ Audit trail of documented changes

Real cases of discrepancies

Case 1: Divergent employer INSS

Situation: Totalizer S-5001 of eSocial shows R$ 50,000 of employer INSS, but DCTFWeb consolidates R$ 48,000.

Common cause: S-1200 events rectified after closing the period; rubrics not correctly parameterized (INSS incidence deactivated by error).

Solution: Rectify S-1200 events, validate rubric parameterization in ERP, reprocess totalizers, and manually rectify DCTFWeb.

Case 2: Withholdings not reported in Reinf

Situation: Company received services with INSS withholding (11%) but did not report in EFD-Reinf. DCTFWeb does not consolidate the credit.

Common cause: Service invoices not recorded in Reinf; incorrect income nature.

Solution: Record R-2010 event with invoice data (provider CNPJ, gross amount, withholding), close R-2099, and rectify DCTFWeb.

Case 3: Suspensions without documentation

Situation: Company reports suspension of enforceability in DCTFWeb but does not have an administrative or judicial process supporting the suspension.

Common cause: Lack of document retention policy; suspensions reported without support.

Solution: Keep copies of judicial decisions, deferment orders, and regularity certificates. Archive with linkage to the period of competence.

Useful tools and reports

• eSocial Portal: Consultations > Totalizers > Employer > Social Security Contribution
• EFD-Reinf: Consultation of transmitted events and R-2099 totalizers
• DCTFWeb: Consultation of consolidated debits and DARF linkages
• Reconciliation report: Comparative spreadsheet between eSocial, Reinf, and DCTFWeb (model available in specialized consultancies)

From discrepancy to compliance: the monthly checklist and error correction ensure fiscal control, avoid summons, and restore tax order.

Official sources

• DCTFWeb: Official portal
• DCTFWeb Questions and Answers (09/2025): Official PDF
• eSocial – Technical Documentation: Official portal
• EFD-Reinf – User Manual: SPED

Frequently Asked Questions

Where do discrepancies usually arise?

Between eSocial/Reinf totalizers and values consolidated in DCTFWeb by period. Common causes: events rectified after closing, incorrect rubrics, unreported withholdings.

Can I rectify DCTFWeb after it has been transmitted?

Yes. If there is a rectification in eSocial or Reinf after closing, DCTFWeb must be manually rectified. The linking of paid DARFs is maintained.

How to document suspensions and compensations?

Keep copies of judicial decisions, administrative orders, regularity certificates, and PER/DCOMP. Archive with linkage to the period of competence and keep for 5 years.

What is the recommended frequency for reconciliations?

Monthly, before closing the period. Companies with a high volume of events should implement weekly validations.