RFB Normative Ruling No. 2,272/2025, published on July 21, brought a relevant change in the offsetting of social security contributions, by including paragraph 4 in article 64 of RFB Normative Ruling No. 2,055/2021, establishing that:
The offsetting of incorrectly declared social security contributions is conditional upon the correction of the return, unless the credit right arises from a final court decision.
Therefore, contributions that are incorrectly declared can only be offset after the return has been corrected, either through DCTFWeb or EFD-Reinf, unless the credits are recognized by a final court decision.
In this case only, the measure is less bureaucratic, allowing offsetting to be carried out without the need to rectify the ancillary obligation.
This reduces undue offsets by requiring companies to pay closer attention when reviewing their ancillary obligations.
