At the beginning of 2020 it became mandatory for Financial and Payment Institutions, whether or not members of the Brazilian Payment System, to submit the Payment Means Information Statement (DIMP v02).
The DIMP, as it is already known by the market, has the purpose of informing the State Tax Authorities the set of operations records performed by individuals or legal entities, enrolled or not in the ICMS taxpayers' registry, which are beneficiaries of the payments of the transactions performed with debit, credit, store(private label) cards and other electronic payment instruments.
Recently, on 03/30/2020, Cotepe Act no. 26/2020 was published, which updated the DIMP and launched a third layout for the statement, the DIMP v3. The publication has retroactive effects, already valid for the transactions recorded as of March 1, 2020 and which must be part of the DIMP to be delivered until April 30, 2020.
One of the highlights of this new layout (DIMP v3) is undoubtedly the clarifications regarding transactions performed by "Partner Payment Institutions”. In this regard, we highlight:
"Type 0300 Record. The purpose of this record is to identify the partner payment institutions whose transactions are being reported in the file. When an institution is responsible for providing the information of another IP, it is considered as 'Partner Institution'. This record also identifies sub-purchasers or marketplaces that perform payment intermediary activity, but do not share their customers' information with the IP sending the file."
The DIMP v03 continues to be generated in a single file, digitally, which may be obtained in the Guidance Manual for Use of DIMP v03 at the website of the National Council of Finance Policy - CONFAZ. There was no inclusion of new fields or records, the changes focused on descriptions, guidelines and validations.
The main changes in DIMP v03 are listed at the end of the Manual, in the topic "5.2 VERSION 3 - EXPIRY ON 03/01/2020", to facilitate the identification of what was changed by the companies.
We are at your disposal to assist you in whatever is necessary.
