[Draft] DECRED report files (new version)
The DECRED report covers transactions carried out with credit cards, including the identification of the users of the card services and the global amounts moved monthly.
The Receita Federal (RFB) uses the information in this report to cross-check taxpayers' reported taxes. If the value of sales reported by administrators is higher than the company's revenue reported in the income statement, the difference is taxed with fines and added interest.
The files for this job are saved in your designated cloud storage container in the /reports/decred/ subfolder. See Report file generation and path for more information.
- Report frequency: Semiannual
Record types and occurrences
The DECRED file contains the records ordered as follows. The file must contain at least one record of any of the types R04, R05, R06, or R07 in ascending order of record type.
Records R02 and R02 are outside of Pismo’s scope. The fields for these records are included, so as not to break the file structure, but they are left blank.
| Record | Number of occurrences | Followed by | Required |
|---|---|---|---|
| Type R01 | 1 | Record type R02 | Y |
| Type R02 | 1 | Record type R03 | Y (but blank) |
| Type R03 | 1 | Record types R04, R05, R06, or R07 | Y (but blank) |
| Type R04 | Number of invoices that refer to individuals who made payments. | Record type R04 and, after the last R04, record types R05, R06, R07, or Closing. | N |
| Type R05 | Number of invoices that refer to legal entities that made payments. | Record type R05 and, after the last R05, record types R06, R07, or Closing. | N |
| Type R06 | Number of individuals to whom transfers were made. | Record type R06 and, after the last R06, record types R07 or Closing. | N |
| Type R07 | Number of legal entities to which transfers were made. | Record type R07 and, after the last R07, the Closing type record. | N |
| Closing | 1 | End of file | Y |
Field formats
The format of the fields must comply with the following standards:
| Format | Description |
|---|---|
| White space(s) | Character or sequence of characters Hexadecimal 20, ASCII 32. |
| R$ | Numeric field with 17 positions, where the first 15 positions are the entire part with leading zeros; and the last 2 positions are the decimal part with trailing zeros. |
| R+ | Field type R$, which only accepts values greater than zero. |
| X | Alphanumeric field with size specified in the Description, aligned on the left with blanks on the right, without special characters. If empty, fill in with zeros. |
| N | Numeric field with size specified in the Description, aligned to the right, with zeros to the left. If empty, fill with zeros. |
| DATE | Numeric field of type N used for dates in the format DDMMYYY. |
| DATE1 | S - Semester; and YYYY - Year. Numeric field of type N used in the SAAAA format, where the Semester can take the values "1", for the first semester, and "2" for the second semester, and the year can take the values "2003", "2004", "2005"..., with the semesters prior to the first of 2003 or subsequent to the semester on which the declaration was generated being invalid. |
| CPF | N-type numeric field with 11 positions. Values filled exclusively with digits (0, 1, 2, 3, 4, 5, 6, 7, 8 and 9) will be considered valid. Any other character invalidates the field. The last two positions must contain a valid check digit, in accordance with the rules of the SRF's Individual Taxpayer Registry (CPF). |
| CNPJ | N-type numeric field with 14 positions. Values filled exclusively with digits (0, 1, 2, 3, 4, 5, 6, 7, 8 and 9) will be considered valid. Any other character invalidates the field. The last two positions must contain a valid check digit, in accordance with the rules of the SRF's National Register of Legal Entities (CNPJ). |
| UF | Acronym of the Federative Unit. It must contain one of the following expressions, in capital letters: AC, AL, AM, AP, BA, CE, DF, ES, GO, MA, MG, MS, MT, PA, PB, PE, PI, PR, RJ, RN , RO, RR, RS, SC, SE, SP and TO. |
| EOL | Hexadecimal character string 0D0A, record delimiter. |
Archive record layouts
Record type R01 - Declarant data:
| Order | Field | Contents | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. Constant "00000001". | 1 | 8 | 8 | N |
| 02 | Sequence number in the file. Constant "00000001". | Record type. Constant "R01" | 9 | 11 | 3 | X |
| 03 | Declarant's CNPJ | Required. Valid CNPJ of the Headquarters (with order number 0001). | 12 | 25 | 14 | CNPJ |
| 04 | Semester/calendar year | Required. Semester and year in which payments and/or transfers occurred. | 26 | 30 | 5 | DATE1 |
| 05 | Declaration type | Required "0" - Original Declaration. "1"- Rectifying Declaration. | 31 | 31 | 1 | N |
| 06 | Declarant type | Required 1 - Legal entity issuing credit cards. 2 - Legal entity responsible for managing the network of establishments and capturing and transmitting credit card transactions. 3 - Legal Entity that falls into situations "1" and "2". | 32 | 32 | 1 | N |
| 07 | UF | State of the declarant's tax residence. | 34 | 34 | two | UF |
| 08 | Declarant name | Required. Business name of the declarant. Minimum size of three positions and cannot contain only numbers. | 34 | 94 | 60 | X |
| 09 | File name | Contant "DECRED" | 95 | 100 | 6 | X |
| 10 | Reserved | Must be filled in with blanks. | 101 | 104 | 4 | White space(s) |
Record type R02 - Legal representative data
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. Constant "00000002". | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R02". | 9 | 11 | 3 | X |
| 03 | Name of representative | Required. Full name of the legal representative of the legal entity listed on the CNPJ. Minimum size of three positions and cannot contain numbers. | 12 | 71 | 60 | X |
| 04 | CPF - Representative | Required. It must be the CPF of the declarant's legal representative before the CNPJ. | 72 | 82 | 11 | CPF |
| 05 | Telephone area code - Representative | Required | 83 | 86 | 4 | N |
| 06 | Telephone - Representative | Required. Contact telephone number. | 87 | 95 | 9 | N |
| 07 | Extension - Representative | Zeros if absent. | 96 | 100 | 5 | N |
| 09 | Reserved | Must must be filled in with blanks. | 101 | 104 | 1 | White space(s) |
Record type R03 - Data of the person responsible for completing:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. Constant "00000003". | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R03". | 9 | 11 | 3 | X |
| 03 | Name of the person responsible | Required. Full name of the person responsible for filling out the declaration. Minimum size of three positions and cannot contain numbers. | 12 | 71 | 60 | X |
| 04 | CPF - Responsible | Required. It must be the CPF of the person responsible for filling out the declaration. | 72 | 82 | 11 | CPF |
| 05 | Telephone area code - Responsible | Required | 83 | 86 | 4 | N |
| 06 | Telephone - Responsible | Required. Contact telephone number. | 87 | 95 | 9 | N |
| 07 | Extension - Responsible | Zeros if absent. | 96 | 100 | 5 | N |
| 08 | Reserved | Must be filled in with blanks. | 101 | 104 | 4 | White space(s) |
Record type R04 - Payments made by individuals:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R04". | 9 | 11 | 3 | X |
| 03 | CPF of the holder | Required. CPF of the cardholder or CPF of a third party responsible for payment by contractual provision. | 12 | 22 | 11 | CPF |
| 04 | Payment month | Required. Month in which the payment actually occurred. The values "01", "02", "03", "04", "05" and "06" are valid if the semester of record type R01 = 1. The values "07", "08", "09", "10", "11" and "12" are valid if the semester of registration type R01 = 2. | 23 | 24 | two | N |
| 05 | Invoice identification | Required. Number or code defined by the administrator that represents the invoice individually, referring to the payment made. | 25 | 84 | 60 | X |
| 06 | Amount paid | Required. Amount actually paid in the month, referring to the invoice described in the previous field. | 85 | 101 | 17 | R+ |
| 07 | Reserved | Must be filled in with blanks. | 102 | 104 | 3 | White space(s) |
Type R04 records must be listed in ascending order of CPF, month of payment, and invoice identification.
There cannot be two or more records with the same CPF, same payment month, and same invoice identification.
Record type R05 - Payments Made by Legal Entities:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R05". | 9 | 11 | 3 | X |
| 03 | CNPJ of the holder | Required. CNPJ of the cardholder or CNPJ of a third party responsible for payment by contractual provision. | 12 | 25 | 14 | CNPJ |
| 04 | Payment month | Required. Month in which the payment actually occurred. The values "01", "02", "03", "04", "05" and "06" will be valid if the Semester of Record Type R01 = 1. The values "07", "08", "09", "10", "11" and "12" will be valid if the Semester of Registration Type R01 = 2. | 26 | 27 | two | N |
| 05 | Invoice identification | Required. Number or code defined by the administrator that represents the invoice individually, referring to the payment made. | 28 | 87 | 60 | X |
| 06 | Amount paid | Required. Amount actually paid in the month referring to the invoice described in the previous field. | 88 | 104 | 17 | R+ |
Type R05 records must be listed in ascending order of CNPJ, month of payment, and invoice Iidentification.
There cannot be two or more records with the same CNPJ, the same payment month, and the same iInvoice identification.
Registration type R06 - Transfers made to accredited individuals:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R06". | 9 | 11 | 3 | X |
| 03 | CPF | Required. CPF of the individual accredited with the administrator. | 12 | 22 | 11 | CPF |
| 04 | Month of Transfer | Required. Month in which the transfer actually occurred. The values "01", "02", "03", "04", "05" and "06" are valid if the semester of record type R01 = 1. The values "07", "08", "09", "10", "11" and "12" are valid if the semester of registration type R01 = 2. | 23 | 24 | two | N |
| 05 | Transfer value | Required. Sum of the amounts actually transferred to the accredited person in the month. | 25 | 41 | 17 | R+ |
| 06 | Reserved | Must be filled in with blanks. | 42 | 104 | 63 | White space(s) |
Type R06 records must be listed in ascending order of CPF and month of transfer.
There cannot be two or more records with the same CPF and same month of transfer.
Registration type R07 - Transfers made to accredited legal entities:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Sequential | Sequence number in the file. | 1 | 8 | 8 | N |
| 02 | Type | Record type. Constant "R07". | 9 | 11 | 3 | X |
| 03 | CNPJ | Required. CNPJ of the main establishment or branch accredited with the administrator. | 12 | 25 | 14 | CNPJ |
| 04 | Month of Transfer | Required. Month in which the transfer actually occurred. The values "01", "02", "03", "04", "05" and "06" are valid if the semester of record type R01 = 1. The values "07", "08", "09", "10", "11" and "12" are valid if the semester of registration type R01 = 2. | 26 | 27 | two | N |
| 05 | Transfer value | Required. Sum of the amounts actually transferred to the accredited person in the month. | 28 | 44 | 17 | R+ |
| 06 | Reserved | Must be filled in with blanks. | 45 | 104 | 60 | White space(s) |
Type R07 records must be listed in ascending order of CNPJ and month of transfer.
There cannot be two or more records with the same CNPJ and same month of transfer.
Closing record:
| Order | Field | Content | Start | End | Size | Format |
|---|---|---|---|---|---|---|
| 01 | Termination code | Must contain "T9". | 1 | two | two | X |
| 02 | Number of records | Total number of records in the file, including the closing record. | 3 | 10 | 8 | N |
| 03 | Semester/calendar year | Required. It must be identical to the semester/calendar year field of record type R01. | 11 | 15 | 5 | DATE1 |
| 04 | Reserved | Must be filled in with blanks. | 16 | 104 | 89 | White space(s) |
Sample DECRED report file
The following example illustrates sample contents for a DECRED report file.
DATABASE.TXT
00000001R01431803550001121202301SPPEFISA SA CREDITO FINANCIAMENTO E INVESTIMENTO DECRED
00000002R02
00000003R03
00000004R041531879500504410589162 00000000030502000
00000005R047267584632505457548954 00000000036050000
00000006R048248827070905469676800 00000000100000000
00000007R049569436603404410583349 00000002033402000
T90000000812023
Updated over 1 year ago