Portuguese 
English 
Spanish 
5 min of reading 
0 comments 
DIRBI Expansion Redefines Scope of Declared Tax Benefits, Focusing on PIS/Cofins, Integration with Digital Accounting, and Strengthening the Control of Tax Waivers, Following a New Normative Instruction Published by the Federal Revenue in December.
The Federal Revenue has expanded the set of tax benefits that must be reported in the DIRBI, the Declaration of Incentives, Waivers, Benefits, and Immunities of Tax Nature.
The change was formalized by the Normative Instruction RFB No. 2,294/2025, published on December 15, 2025, and increased the number of items subject to monthly obligation from 88 to 173.
According to the agency, the measure aims to reinforce control and transparency over waivers and special taxation regimes, with an emphasis on benefits related to PIS/Pasep and Cofins and in aligning with information already provided in the digital environment.
-
The institute that trained the greatest aerospace engineers in Brazil has just opened its first campus outside São Paulo after 75 years: ITA Ceará will have R$ 445 million, new courses in energy and systems, and classes are expected to start in 2027.
-
Luciano Hang, owner of Havan, goes to Juiz de Fora after the tragedy in February, brings R$ 1 million, hands out R$ 2,000 cards, and donates up to R$ 15,000 to victims in the region.
-
The Brazilian passport allows legal residence in dozens of countries without the need for a prior visa, and most Brazilians are unaware that they can apply for residency directly upon arriving in nations in South America, Africa, and even Europe.
-
Petrobras sends a message to Brazilian truck drivers after fuel collapse and reveals plan to have 100% domestic diesel.
With the new normative instruction, the Federal Revenue fully replaces the annex that lists the benefits subject to declaration.
In the official communication, the tax authority states that the data reported in the DIRBI are used to enhance the management of tax spending and support monitoring of public policies associated with incentives, exemptions, and special regimes.
Expansion of the DIRBI Annex and New Mandatory Items
The main change introduced by the IN 2.294/2025 is the expansion of the list of items that must be declared.
In total, 85 new benefits have been included, bringing the total to 173.
According to the Federal Revenue, most of these inclusions are concentrated in PIS/Pasep and Cofins, taxes that already have their own accounting through the EFD-Contribuições.
The agency also states that this concentration facilitates the assessment and verification of the amounts reported by taxpayers, as the information declared in the DIRBI can be cross-checked with data already existing in the Public Digital Accounting System.
In addition to contributions, the new annex also began to include benefits linked to the Corporate Income Tax, chosen based on relevance and impact criteria for tax waivers.
Another point highlighted in the regulation concerns the schedule of requirement.
Although the normative instruction was published in December 2025, the Federal Revenue determined that information regarding the numbered items from 89 to 173 must be provided starting from the DIRBIs related to the calculation periods beginning in January 2026.
Integration with EFD-Contribuições and Cross-Referencing of Tax Information
In justifying the expansion of the annex, the Federal Revenue explicitly mentioned the EFD-Contribuições.
According to the agency, the existence of this digital accounting allows greater accuracy in assessing the benefits linked to PIS/Pasep and Cofins, which contributes to the standardization of the information provided by taxpayers.
Taxation specialists who monitor public debates on the topic point out that the integration between different accessory obligations enhances the ability for automatic verification of declared information.
In this context, the DIRBI functions as an additional instrument for consolidating data on tax benefits, connected to bases already established in the digital environment.
Legal Basis of DIRBI and Adjustments After MP 1.227/2024
The DIRBI was established as an accessory obligation for legal entities as of 2024.
The requirement is provided for in the Law No. 14,973, of September 16, 2024, which determines that companies inform the Federal Revenue of the incentives, waivers, benefits or immunities of tax nature they enjoy, as well as the corresponding amounts.
In the announcement of IN 2.294/2025, the Federal Revenue informed that the regulation also promotes adjustments to align with Law No. 14,973/2024 after the expiry of Provisional Measure No. 1,227/2024.
The rationale presented by the agency is to ensure compliance with current legislation and preserve the legal security of the obligation.
Who Must Submit DIRBI and Submission Deadlines
According to official guidelines available through federal government channels, private legal entities in general are required to submit the DIRBI, including immune and exempt entities, as well as consortia that engage in legal transactions in their own name.
The submission must be centralized by the head office, following the exceptions provided for in the regulation, such as certain classifications under the Simples Nacional and the individual micro entrepreneur.
The regular submission deadline is by the 20th of the second month following the calculation period.
The Federal Revenue also informs that the incentives, waivers, benefits, and immunities enjoyed from the calculation period of January 2024 onward, which marked the start of the obligation, must be declared.
Foreseen Fines and Penalties for Non-Compliance
The legislation establishes fines for non-submission of the DIRBI or for submissions made after the deadline.
Law No. 14,973/2024 provides for penalties calculated on gross revenue, with percentages varying according to the revenue for the period, in addition to maximum limits linked to the value of the tax benefits used.
There is also a provision for fines on omitted, incorrect, or imprecise amounts.
The normative instruction that updated the annex explicitly refers to the sanctions provided for by law, without detailing new penalties.
According to the Federal Revenue, non-compliance with the rules subjects the taxpayer to the fines already established in the legal framework of the obligation.
Volume of Declarations and Impact of the Scope Expansion
In the communication that accompanied the publication of IN 2.294/2025, the Federal Revenue released consolidated figures of the DIRBI.
As of December 14, 2025, more than 2.1 million declarations had been submitted, with amounts exceeding R$ 600 billion reported by taxpayers.
For tax system analysts, the expansion of the annex represents a scope change of the obligation, including benefits that were previously not expressly listed.
With a broader set of items and greater integration with already existing digital accounting, the DIRBI tends to require internal process review by companies and their tax representatives.
-
Uma pessoa reagiu a isso.