RFB Normative Instruction No. 2,278/2025 expanded the obligations related to e-Financeira and had significant implications for financial institutions, fintech companies, and payment institutions.
In addition to requiring operational and technological adjustments, the standard emphasizes the need for secure processes for digital signatures, encryption, transmission, and traceability of information submitted to the Federal Revenue Service.
The evolution of the digital financial system has significantly increased the volume of tax and financial information shared among institutions and regulatory agencies.
In this context, the Federal Revenue Service has been continuously updating the e-Financeira rules to increase transparency, strengthen efforts to combat tax evasion and money laundering, and keep pace with the growth of fintech companies and digital payment methods.
RFB Normative Instruction No. 2,278/2025 represents another step in this process. Although much of the discussion has focused on the expanded obligations for new financial market participants, the impacts go beyond regulation: they require greater technological maturity, automated processes, and robust information security mechanisms.
In this article, you’ll learn what has changed under the new standard, which institutions are affected, what adjustments need to be made, and how technology can simplify compliance with these requirements.
What is RFB Normative Instruction No. 2,278/2025?
RFB Normative Instruction No. 2,278/2025 updates the rules regarding the submission of financial information through e-Financeira, an ancillary obligation that is an integral part of the Public Digital Bookkeeping System (SPED).
Its goal is to expand the Federal Revenue Service’s enforcement capabilities by standardizing the sharing of financial information among authorized institutions and strengthening electronic data cross-checking.
In practice, the regulation expands the obligations of certain financial market participants and strengthens technical requirements related to the generation, signing, encryption, transmission, and integrity of information submitted to the tax authorities.
What is e-Financeira?
e-Financeira is an SPED module designed for the electronic submission of financial information to the Federal Revenue Service.
It replaced the former DIMOF and allows authorized institutions to transmit data regarding:
- Bank accounts and payment accounts;
- Financial transactions;
- Financial applications;
- Foreign exchange transactions;
- Supplementary pension plans;
- Financial products subject to Federal Revenue Service regulations.
This information is used for automated tax cross-checks, increasing the efficiency of tax enforcement efforts and helping to prevent fraud and financial crimes.
Which institutions are affected by RFB No. 2,278/2025?
The update expands and strengthens the obligations of organizations operating in the financial market.
Among the main groups affected are:
- Banks;
- Fintechs;
- Payment institutions;
- Credit unions;
- Brokerage firms and distributors;
- Consortium administrators;
- Insurance companies;
- Supplementary pension plans;
- Companies authorized to offer financial products subject to reporting requirements.
In practice, payment institutions and fintech companies are now assuming responsibilities similar to those of traditional financial institutions with regard to submitting the tax information required by the Federal Revenue Service.
Key Impacts of RFB Normative Instruction No. 2,278/2025
Although the purpose of e-Financeira remains the same, the new directive reinforces important aspects for the technology, compliance, and operations departments.
Expansion of Reporting Requirements
The regulation expands the group of institutions required to report financial information, reflecting the growth of digital payment methods and the fintech ecosystem.
Greater rigor in the quality of information
The files submitted must strictly adhere to the technical layout defined by the Federal Revenue Service.
Structural errors, data inconsistencies, or signature errors can lead to rejections, the need for resubmission, and an increased operational risk.
Information Security
The transmitted data contains sensitive financial information. Therefore, regulations require mechanisms to ensure:
- Digital signature;
- Cryptography;
- File integrity;
- Authenticity of the senders;
- Shipment tracking.
The Need for Automation
As the volume of reported information increases, manual processes become unfeasible.
Automating the generation, validation, and transmission of files reduces errors, improves team productivity, and increases the reliability of deliveries.
What technical requirements must be met?
Compliance with RFB Normative Instruction No. 2,278/2025 does not simply mean generating the e-Financeira files.
It is also necessary to implement a technological infrastructure capable of ensuring security throughout the entire process.
Among the main requirements are:
- Generating files according to the official layout;
- Structural validation before shipment;
- Digital signature of events;
- Encryption of transmitted information;
- Secure communication with the Federal Revenue Service's systems;
- Storage of shipping documents;
- Traceability of operations;
- Handling of rejections and retransmissions, when necessary.
These processes must be carried out in an integrated manner, reducing operational errors and ensuring compliance with regulatory requirements.
How can you reduce risks when submitting e-Financeira?
The biggest problems institutions encounter are usually not limited to simply filling out the information.
Most of the risks occur during the technical processing of the files.
Among the most common challenges are:
- Inconsistencies in the XML layout;
- Digital signature errors;
- Encryption issues;
- Transmission difficulties;
- Inadequate control of receipts;
- Rework caused by rejects.
For this reason, specialized solutions typically automate all of these steps, significantly reducing the workload for IT and compliance teams.
How does PRODIST's solution meet the requirements of RFB No. 2,278/2025?
SPED e-FINANCEIRA, developed by PRODIST, was created to help financial institutions, fintech companies, and payment institutions comply with the requirements of the Federal Revenue Service.
The solution automates the technical processes involved in filing the supplementary tax return, enabling institutions to maintain compliance without increasing operational complexity.
Among its key features are:
- Digital signing of XML files;
- Encryption of tax information;
- Deployment to the validation and production environments;
- Structural validation of the files;
- Tracking of shipped lots;
- Tracking of receipts and rejections;
- Operation via a graphical user interface or integration with corporate systems.
In addition, the platform can be used as a standalone solution or integrated with the institution's internal systems, minimizing the need for changes to the existing architecture.
Security and Integration for Regulatory Operations
In addition to automating mailings, PRODIST's solution offers features designed to ensure information security throughout the entire processing cycle.
Available features include:
- Integration via API, Java components, or microservices;
- Support for A1 and A3 digital certificates;
- Integration with cryptographic tokens, smart cards, and HSMs;
- Simultaneous processing of multiple files;
- Complete traceability of operations.
These features increase the reliability of processes and reduce risks associated with manual handling of information.
Why Choose PRODIST?
Founded in 1987, PRODIST develops encryption, digital signature, and secure integration solutions for institutions operating in regulated environments.
Its technology has supported operations within the National Financial System since the implementation of the Brazilian Payment System (SPB) in 2002, serving banks, fintech companies, credit unions, payment institutions, and software companies.
In addition to SPED e-FINANCEIRA, the company offers solutions for the Pix, BACEN, and NÚCLEA ecosystems, helping institutions that need to meet regulatory requirements with security, availability, and high performance!
FAQ – RFB Normative Instruction No. 2,278/2025
It is a Federal Revenue Service regulation that updates the e-Financeira rules and expands the obligations for certain financial market institutions.
Yes. The regulation expands the obligations for fintech companies and payment institutions, bringing their responsibilities in line with those required of traditional financial institutions.
It is an ancillary requirement of SPED used to submit financial information to the Federal Revenue Service electronically and in a standardized format.
Among the main requirements are the creation of files in accordance with the official layout, digital signatures, encryption, secure transmission, structural validation, and traceability of submissions.
The adoption of automated solutions reduces errors related to digital signatures, encryption, file validation, receipt tracking, and retransmissions.
The SPED e-FINANCEIRA solution automates the digital signing, encryption, validation, and transmission of files, ensuring compliance with the Brazilian Federal Revenue Service’s technical requirements.
Yes. It can operate independently or be integrated with the institution's back office through APIs, Java components, or microservices, making it easy to adopt without major changes to the existing infrastructure.
