DARF Code Generator (Brazilian Federal Revenue)

Brazilian Receita Federal tax codes (códigos de receita)

Every federal tax payment in Brazil is routed by a four-digit código de receita printed on the collection slip. The code tells the Receita Federal do Brasil (RFB) exactly which obligation is being settled — income tax, social contributions, rural property tax, withholdings — and on whose behalf. Pay with the wrong code and the money lands in the system as a credit for a debt you do not actually owe, while the real debt continues to accrue fines and Selic interest.

DARF, DAS, DAE and GPS — which slip uses which code

Different revenue streams use different slips:

• DARF (Documento de Arrecadação de Receitas Federais) — IRPF, IRPJ, CSLL, COFINS, PIS, IPI, IOF. Each tax has its own code.
• DAS (Documento de Arrecadação do Simples Nacional) — single slip for Simples Nacional and MEI; the code is implicit.
• DAE (Documento de Arrecadação Estadual) — state taxes such as ICMS and IPVA; codes vary by state.
• GPS (Guia da Previdência Social) — INSS contributions for companies and self-employed taxpayers.

Common DARF codes you will actually see

0190  IRPJ — Lucro Real, anual
0492  IRRF — non-salaried work
0561  IRRF — salary and PJ withholding
6000  IRPF — annual adjustment
0211  IRPF — capital gains
2222  ITR — rural property tax
5952  Carnê-Leão — monthly IRPF
8109  COFINS
8741  PIS/PASEP

How to generate and pay a DARF

The official channel is SICALC (Sistema de Cálculo de Acréscimos Legais) and the e-CAC portal. Both compute the principal, fine and Selic interest automatically once you input the code, period and original due date. Payment is accepted at any bank in the brazilian banking network, by internet banking, and — since 2022 — by PIX QR-code printed directly on the slip.

Penalties and corrections

Late payment triggers a daily fine of 0.33% capped at 20%, plus accumulated Selic interest. If you discover that you paid under the wrong code, file a PER/DCOMP (Pedido Eletrônico de Restituição, Ressarcimento ou Reembolso e Declaração de Compensação) to reallocate the credit toward the correct debt; the legal window is five years from the wrongful payment.

FAQ

Can I pay an overdue DARF with the same original code? Yes. SICALC recalculates the amount with fine and Selic and reuses the same código de receita.

I paid with the wrong code — is the money lost? No. File a PER/DCOMP through e-CAC to redirect the credit. Until the request is approved, the original debt remains open and keeps accruing charges.

Where is the official list of codes? The Receita Federal publishes the full table at gov.br/receitafederal under "Agenda Tributária / Códigos de Receita". The list is updated whenever a new tax or sub-classification is created.

Can I use these generated codes in production? No. They follow the four-digit pattern and may even coincide with real codes, but the tool does not look up which obligation each one represents. Use them only for tests, mocked accounting screens and form-validation development — never on a real DARF.