The DIEF-CFEM has been part of the routine of mining companies since Resolution No. 156/2024. However, data cross-referencing and the particularities of the new electronic system continue to generate recurring doubts in the sector. With this in mind, the National Mining Agency (ANM) has released the DIEF-CFEM Easy Guide.
Below, we detail important points of the document to ensure your operation remains in compliance and free from fines.
What Is the DIEF-CFEM?
The CFEM Economic and Fiscal Information Declaration (DIEF-CFEM) is a monthly ancillary obligation that replaced the old Assessment Registration Form. It is the official and mandatory channel to detail to the ANM exactly how the value of the royalties (CFEM) was assessed.
Who Is Obligated to Declare?
The submission is mandatory for individuals and legal entities that fit the following profiles:
- Holders of mining rights: Who carry out mining activities (including with an Experimental mining license or a Small-Scale Mining Permit).
- Lessees: Who exploit mineral resources based on third-party titles.
- First purchasers: Of a mineral asset extracted under the Small-Scale Mining Permit regime.
- Winning bidders: Of mineral assets in public auctions.
Important note: If the mining title is valid, submission is mandatory even if there was no operation during the period (in this case, one must declare “no movement”).
Deadlines and Current Schedule
The regular deadline for submitting the DIEF-CFEM is until the 26th day of the second month subsequent to the triggering event.
Since the special transition deadlines (referring to the year 2025) have already ended, the current rule for the 2026 calendar strictly follows the normal monthly flow. Keep your schedule updated to avoid the accumulation of obligations.
Practical Deadline Example
To facilitate the calculation, imagine that your production and billing occurred in the month of January. The delivery schedule will follow this flow:
- Month of the Triggering Event (Production/Sale): January.
- First subsequent month: February (closing and assessment period).
- Second subsequent month (Delivery Month): March.
- Deadline: March 26th.
Critical Point: Authorization to Access Invoices (NF-e)
One of the most vital rules of the resolution is the obligation to authorize the ANM to access the digital content of your Electronic Invoices directly via SEFAZ.
- How to do it: The issuer must mandatorily include the CNPJ of ANM-DF (29.406.625/0001-30) in the autXML field of the invoice’s XML file.
- Scope: This rule applies to headquarters and branches, including remittance or transfer invoices (even those that do not generate CFEM), allowing the Agency to validate the numerical sequence of the documents.
Penalties and Rectifications
The failure to comply with deadlines or the submission of incorrect data can stall the regulatory compliance of the mining company:
Fines: Non-submission generates a fine per mining process, calculated on the Value of Mineral Production (VPM).
Rectification: Identified an error? It is possible to submit a rectifying declaration within up to 10 years, provided the period is not yet under active inspection or collection.
Quick Filling Flow
To check all the technical details, access manuals, and the complete step-by-step, access the gov.br portal and read the DIEF-CFEM Easy Guide in full.
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