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Public Digital Bookkeeping System
Newark, NJ, nov 7th, 2015
Pre-Sped: Context
Historical Landmarks
Amendment to the Constituition (EC 42/2003):
Tax Admin. collaborationProcess simplification
Passing of Statute (MP 2.200-2/2001):
Digital certification
A Vision for SPED
Standardization and Simplification
Integration
Data Sharing (*)
Premises
Collective Construction
SPED: ultimate goal
Invoices
Books
Electronic Wholesale Invoice (NF-e)
Electronic Bill of Lading (CT-e)
Electronic Retail Sales Bill (NFC-e)
Digital Accounting Book (ECD)
Digital Estate VAT Book (EFD ICMS-IPI)
Digital National VAT Book (EFD PIS-Cofins)
Register to Compute the Real Profit (ECF)
Digital Payroll System (eSocial)
Digital System for Banking Information (eFinanceira)
Present-day range of SPED
BRAZILIAN PUBLIC DIGITAL BOOKKEEPING SYSTEM (SPED)
Better business environment
Simplification in compliance (Accessory Obligations)
Cost Reduction with the elimination of issuing andstoring paper documents
Improvement of internal invoicing processes andlogistic
Elimination of accounting conciliation errors
Benefits – Tax Payer (Companies)
Improvement in the quality of information
Reduction in tax evasion and fraud
Improvement of fiscal presence
Better integration among Federal, Estate andMunicipal Tax Administrations
Benefits – Tax Administration
NF-e: Paradigm change
13
da emissão da nota fiscal em papel
XML filePaper
Document issued by the taxpayer on situations foreseenon the legislation, based on information and layout requiredby tax authorities.
The document is issued in order to evidence and validatea commercial transaction.
The transaction might be a sale, remittance entry or exitof goods in an establishment, among others.
The document is also issued when services are renderedby the taxpayer.
Invoice requirements are established by the threeadministrative spheres of the Brazilian government (federal,state and municipal tax authorities).
Electronic Wholesale Invoice (NF-e)
SPED – NF-e
Seller Buyer
Estate Admin: Origin Estate Admin: Destination
Information Flow (NF-e)
State Authority
Receives files
Authorizes Docs
Consultation
Public Authorities& Interested Parties
• Tax Authorities• Brazilian SEC (CVM)• Permitted Special users:• Auditors• Accountants• Lawyers• Buyers• Borders Control
Taxpayer
Generates XML files
Digital Signature
Uploads file through interface
As per frequency of invoicing cycle
webservice
Electronic Invoices
ECD: Paradigm change
Funcionalidades do SPED Contábil ECD
Books (Tax Returns)
ECD: 600,000 / yr (Accounting Books)
ECF: 1.2 milion / yr (Income Tax Return)
EFD-ICMS IPI: 880.000 / mo (Estate VAT Return)
Challenges&
Opportunities
eSocial
GFIP MANAD Folha dePagto
CAGED RAIS
Livro deRegistro
empregados
CDSD HomologNet PPP
DIRFCAT
Return forms to be extinct after eSocial
