{"id":2696,"date":"2026-03-31T09:52:14","date_gmt":"2026-03-31T12:52:14","guid":{"rendered":"https:\/\/granda.com.br\/beneficiario-final-ebef-in-rfb-2290-2025\/"},"modified":"2026-03-31T10:57:31","modified_gmt":"2026-03-31T13:57:31","slug":"beneficiario-final-ebef-in-rfb-2290-2025","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/beneficiario-final-ebef-in-rfb-2290-2025\/","title":{"rendered":"Benefici\u00e1rio Final e-BEF: regras da IN 2.290\/2025"},"content":{"rendered":"<p><strong>Benefici\u00e1rio Final: o que muda com a IN RFB n\u00ba 2.290\/2025 e como se adequar<\/strong><\/p>\n<p>Nos \u00faltimos dias, diversas empresas passaram a receber notifica\u00e7\u00f5es em suas caixas postais do e-CAC acerca da obrigatoriedade de apresenta\u00e7\u00e3o da declara\u00e7\u00e3o de benefici\u00e1rio final (e-BEF).<\/p>\n<p>Essas comunica\u00e7\u00f5es refletem as mudan\u00e7as introduzidas pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.290\/2025, em vigor desde 1\u00ba de janeiro de 2026, que trouxe uma nova sistem\u00e1tica para identifica\u00e7\u00e3o e reporte de benefici\u00e1rios finais no Brasil.<\/p>\n<p>De forma geral, considera-se benefici\u00e1rio final a pessoa f\u00edsica que, em \u00faltima inst\u00e2ncia, controla ou exerce influ\u00eancia significativa sobre a empresa, direta ou indiretamente. Essa influ\u00eancia \u00e9 caracterizada, por exemplo, pela deten\u00e7\u00e3o de 25% ou mais do capital social ou dos direitos de voto, ou ainda pela capacidade de influenciar decis\u00f5es relevantes, como a elei\u00e7\u00e3o da maioria dos administradores.<\/p>\n<p>Na aus\u00eancia de uma pessoa f\u00edsica que se enquadre nesses crit\u00e9rios, dever\u00e1 ser indicado como benefici\u00e1rio final o administrador da sociedade.<\/p>\n<p>A obriga\u00e7\u00e3o de entrega da e-BEF alcan\u00e7a, em regra:<\/p>\n<ul>\n<li>As pessoas jur\u00eddicas domiciliadas no Brasil, incluindo sociedades empres\u00e1rias e simples, associa\u00e7\u00f5es, cooperativas e funda\u00e7\u00f5es, ainda que estejam com situa\u00e7\u00e3o cadastral suspensa ou inapta, ressalvadas algumas exce\u00e7\u00f5es, como companhias abertas, MEI, empres\u00e1rio individual e determinadas sociedades de menor porte sem participa\u00e7\u00e3o de pessoa jur\u00eddica em seu quadro societ\u00e1rio.<\/li>\n<li>As entidades domiciliadas no exterior que possuam CNPJ no Brasil, inclusive estruturas como trusts, desde que pratiquem atos, detenham direitos ou exer\u00e7am atividades no pa\u00eds, observadas as exce\u00e7\u00f5es previstas na legisla\u00e7\u00e3o.<\/li>\n<\/ul>\n<p>A declara\u00e7\u00e3o deve ser apresentada anualmente, at\u00e9 o \u00faltimo dia do ano-calend\u00e1rio, ou no prazo de at\u00e9 30 dias contados da inscri\u00e7\u00e3o no CNPJ ou de qualquer altera\u00e7\u00e3o no benefici\u00e1rio final.<\/p>\n<p>\u00c9 importante destacar que o n\u00e3o cumprimento dessa obriga\u00e7\u00e3o, seja pela aus\u00eancia de entrega, pela presta\u00e7\u00e3o de informa\u00e7\u00f5es incorretas ou incompletas, ou pela n\u00e3o apresenta\u00e7\u00e3o de documentos quando solicitados pela Receita Federal, pode resultar na suspens\u00e3o do CNPJ, com impactos diretos nas opera\u00e7\u00f5es da empresa.<\/p>\n<p>Diante desse novo cen\u00e1rio, \u00e9 recomend\u00e1vel que as empresas revisem suas estruturas societ\u00e1rias e se preparem para o cumprimento da obriga\u00e7\u00e3o.<\/p>\n<p>Nosso time societ\u00e1rio permanece \u00e0 disposi\u00e7\u00e3o para avaliar o enquadramento da sua empresa, identificar os benefici\u00e1rios finais e auxiliar na entrega da e-BEF.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Benefici\u00e1rio Final: o que muda com a IN RFB n\u00ba 2.290\/2025 e como se adequar Nos \u00faltimos dias, diversas empresas passaram a receber notifica\u00e7\u00f5es em suas caixas postais do e-CAC<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[444,445,446,447],"ppma_author":[287],"class_list":["post-2696","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-declaracao-beneficiario-final","tag-e-bef-receita-federal","tag-in-rfb-2290-2025","tag-suspensao-de-cnpj-receita-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Benefici\u00e1rio Final e-BEF: regras da IN 2.290\/2025 | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Entenda o que muda com a IN RFB 2.290\/2025, quem precisa declarar o benefici\u00e1rio final (e-BEF) e como evitar riscos como a suspens\u00e3o do CNPJ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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