Guia de Recolhimento da União is a form used to pay federal taxes and fees in Brazil. This article will explain what needs to be paid via GRU and how it is structured.
If you have ever read other The Brazil Business articles, you might already be familiar with the acronym GRU. There is a reason for this: many taxes, fees and contributions charged by Brazilian authorities must be paid using it.
Guia de Recolhimento de Receitas da União, or simply Guia de Recolhimento da União, could roughly be translated as Union Collection Guide. It is a document issued by the Ministério da Fazenda, which is the Brazilian Ministry of Finance. Known as GRU, this form is used to perform most payments directed to federal governmental bodies or other federal-level organizations, such as regulatory agencies.
After the GRU is paid, it might be necessary to take the payment confirmation to the entity charging the fee in question, as proof of payment. In many cases it is possible to complete and pay a GRU online, through the Ministério da Fazenda website.
Types of GRU
There are essentially two different types of Guia de Recolhimento da União: GRU Cobrança and GRU Simples.
Is considered the “standard GRU form”. This document can be paid at any financial institution before its due date. If it is overdue, it might be necessary to issue a new GRU before going to the bank.
The “simplified GRU” is similar to a GRU Cobrança, but it cannot be paid anywhere. It must be paid either at a Banco do Brasil agency, via its website or at a self-service Banco do Brasil terminal. It can be obtained from the Ministério da Fazenda website or, in some cases, from the website of the authority responsible for charging the fee or contribution.
In some specific cases, GRU Simples can be paid via a bank deposit or bank transfer. It receives the name of GRU Depósito in such cases.
What can and cannot be paid via GRU
Most federal charges can be paid via GRU. This includes:
- Fees to obtain a passport
- Court fees
- Subscription fee for concurso público, vestibular or other public events
- Traffic fines
- Electoral fines
- Military fines
- Rent of public properties
Municipality and State fees cannot be paid via GRU; there are specific forms for this, although they are very similar.
Some other federal charges also cannot be paid via GRU. The main examples are contributions and fees related to Instituto Nacional do Seguro Social known as INSS, or National Social Security Institute, which must be paid via a document known as GPS short for Guia de Previdência Social, or Social Security Collection Guide.
The charges made by the Federal Revenue known as Receita Federal cannot be paid via a GRU. Instead, a proper form must be used: DARF, short for Declaração de Arrecadação de Receitas Federais, or Document for the Collection of Federal Revenues.
A Guia de Recolhimento da União has basically 15 fields that need to be completed. They are:
- Nome do Contribuinte / Recolhedor - Name of the individual or company paying the fee, fine, tax or charge
- Nome da Unidade Favorecida - Name of the entity responsible for the amount being collected
- Código de Recolhimento - Numerical code assigned by the entity responsible for the amount collected; it characterizes that this GRU will be used to pay a passport application fee or a parking ticket, for example
- Número de Referência - not a mandatory field depending on the entity; it is usually a number used for control and registration purposes by the entity responsible for the amount being collected
- Competência - not a mandatory field depending on the entity; this field should be completed with the period to which the amount being collected corresponds
- Vencimento - Due date
- CNPJ ou CPF do Contribuinte - CPF or CNPJ number of the one paying the fee, fine, tax or charge
- UG / Gestão - Code provided by the entity responsible for the amount being collected
- (=) Valor do Principal - Amount to be paid before any discounts or additions
- (-) Desconto / Abatimento - Any possible discounts or rebate available
- (-) Outras Deduções - Other amounts to be discounted for various reasons
- (+) Mora / Multa - Amount to be added due to fines for late payment
- (+) Juros / Encargos - Amount to be added because of interest
- (+) Outros Acréscimos - Other amounts to be added for various reasons
- (=) Valor Total - Total amount that will be paid after all discounts and additions