The National Mining Agency (ANM) has implemented a new procedure for declaring the Financial Compensation for Mineral Exploitation (CFEM). The new DIEF-CFEM (Declaration of Economic-Fiscal Information for CFEM), established by ANM Resolution No. 156/2024, replaces the old CFEM Assessment Registration Form, which had been in effect since 1999.
The DIEF-CFEM is a new monthly ancillary obligation, required through an electronic system. It’s important to note that the new declaration only changes the procedural rules; the generating events, calculation bases, and rates for the CFEM remain unchanged. The obligation covers all individuals and legal entities that hold mining rights or are subject to paying the CFEM, regardless of their tax regime.
The implementation of the DIEF-CFEM is gradual and requires attention to deadlines. The new declaration became mandatory on January 1, 2025. However, the deadline for submitting information related to the period from January to August 2025 has been extended until December 31, 2025, as per ANM Resolution No. 200/2025.
Companies obligated to submit the declaration must authorize the ANM to access the digital content of their Electronic Invoices (NF-e). This authorization is done by including the ANM’s CNPJ in the <autXML> tag of each issued NF-e. The measure applies to all invoices from the issuer, including sales, consignments, and transfers, which allows the agency to validate the complete numerical sequence of the documents and identify any possible omissions. The ANM’s CNPJ should not be included in the field designated for the accounting firm, as this may lead to the rejection of the NF-e.
The procedure for issuing the CFEM collection guide has not changed, and the current system remains operational. With the DIEF-CFEM coming into force, there will be a new option to generate the guides directly from the new declaration system, integrating the declaration and payment processes.
Understanding the Changes
| What Changes | What Doesn’t Change |
| Declaration: The old Assessment Form is replaced by the new DIEF-CFEM, a monthly ancillary obligation. | Generating Event, Calculation Base, and Rate: The method for calculating and the amount owed for the CFEM remain the same. |
| System: The declaration is now made through a new electronic system, part of the Mineral Resources Management Platform (PGRM). | CFEM Payment: The procedure for issuing the guide and paying the main obligation remains unchanged. The current billing system continues to work. |
| Integration: Companies must authorize the ANM to access their NF-es by including the ANM’s CNPJ in the XML file of all invoices. | Payment Obligation: The responsibility for paying the CFEM remains with the mining right holder or the buyer (in the case of garimpeira mining). |
📷Canva/Edition by ÍGNEABR
