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  • EFDCON - PIS/COFINS Calculation and EFD Contributions File

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excludeCONTENTS|Sales returns and Cancellations from previous periods from January 2019 onwards
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01. OVERVIEW

EFD-PIS/COFINS is a digital file established by the Public Digital Bookkeeping System – SPED, for the use of private legal entities to book PIS/PASEP and COFINS tax payments, in non-cumulative and cumulative calculation systems, based on the set of documents and operations that represent the revenues earned, as well as the costs, expenses, charges and acquisitions that generate credits from non-cumulative taxation.

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