A Federal Revenue started to receive. That monitoring will be done through e-Finance.
The platform will only have access to data when the total moved per month, for each type of financial transaction – such as Pixpayment or investment – is greater than R$5 thousand, for individualse R$ 15 thousand, for companies.
e-Financeira is a set of digital files that send information, such as registrations, account openings and closings and operations related to private pensions, to the federal government.
It is an electronic Revenue system that is part of the Public Digital Bookkeeping System (Sped).
The objective of monitoring is to improve the control and supervision of financial operations, through greater data collection.
In this way, the measures aim to contribute to combating tax evasion and promoting transparency in global financial operations.
Previously, the IRS already monitored traditional financial institutions, such as public and private banks, finance companies and credit unions.
Now, the new rule now includes credit card operators and payment institutions, including payment platforms and applications, virtual banks, and large retailers.
Data monitoring
The Revenue will not have access to the data of the sender or recipient of transfers. The tax authorities guarantee banking secrecy.
For the average citizen, there are no changes. Only the values of the following transactions will be reported:
- R$5 thousand or more carried out by natural persons;
- R$15 thousand or more made by legal entities, the companies.
The new entities listed in the standard are obliged to submit information relating to the first half of this year by the last business day of August. The deadline for the second semester will be the last working day of February 2026.
Below, check out in full what data is in the tax authorities’ sights:
- balance on the last business day of the year of any prepaid or postpaid deposit, savings or payment account and electronic currency accounts, based on any transactions, such as payments made in currency or checks, issuance of credit orders or similar documents or cash and installment redemptions, detailing the total gross monthly income paid or credited to the account, accumulated annually, month by month;
- balance on the last business day of the year of each financial investment, as well as the corresponding monthly credit and debit sums, based on any transactions, such as those relating to investments, redemptions, disposals, assignments or liquidations of the aforementioned investments made, month monthly, throughout the year;
- gross income, accumulated annually, month by month, by financial investment, throughout the year, individualized by type of income, including amounts arising from the sale or redemption of assets under custody and the redemption of investment funds;
- balance, on the last business day of the year or on the closing day, of mathematical provisions for benefits to be granted, referring to each supplementary pension benefit plan or each personal insurance plan, detailing, month by month, the total of the respective transactions, credit and debit, that occurred during the year;
- balance, on the last business day of the year or on the closing day, of each Fapi, and the corresponding movements, broken down month by month, credit and debit, occurring during the year;
- values of benefits or insured capital, accrued annually, month by month, paid in the form of a single payment or in the form of income;
postings of transfers made between accounts of the same holder; - foreign currency acquisitions;
- conversions of foreign currency into national currency;
- transfers of currency and other values abroad, excluding the operations referred to in item VIII;
- the total amounts paid up to the last day of the year, including the values of the bids that resulted in consideration, deducted from the amounts of credits made available to the shareholder, and the corresponding movements, which occurred during the year and broken down, month by month, on credit and debit;
- value of credits made available to the shareholder, accumulated annually, month by month, per consortium share, throughout the year.
