TOTVS ECF Manual - 1.00

SPED - ECF Manual

May/2015

Index

Presentation

      Decree No. 6,022 established the Public Digital Bookkeeping System (SPED) in January 22, 2007, with changes by Decree No. 7,979 in April 8, 2013, which defined it thus:

      "SPED is the instrument that unifies the activities of reception, validation, storage and authentication of books and documents that integrate the taxes and bookkeeping of business owners and legal entities, even those immune or exempt, through a single computerized flow of information (as redacted by Decree No. 7,979 of April 8, 2013)."

      The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September of the year following that of the bookkeeping period in the Public Digital Bookkeeping System (SPED).

Objectives

      The SPED project has the following main objectives:

• To promote the integration of tax authorities through standardization and sharing of accounting and tax information, following legal access restrictions.
• To Rationalize and unify accessory liabilities for taxpayers, establishing only one transfer of different accessory liabilities from different supervisory bodies; and
• To accelerate the identification of tax offenses through improved process controls, faster access to information and a more effective inspection of operations with data cross-checking and electronic audits.

1. Premises of the SPED Project

• To promote an improved business environment for companies in the country.
• To eliminate unfair competition by raising competitiveness among companies.
• The official document is the electronic document with legal validity for all purposes.
• To use the ICP Brazil standard Digital Certification.
• To promote the sharing of information.
• To create, in legal and business legislation, the legal figure of Tax Bookkeeping and the Electronic Invoice.
• To maintain the legal responsibility for the security of the taxpayer's electronic Tax Bookkeeping records.
• To reduce costs for taxpayers.
• To minimize interference on the taxpayer's environment.
• To offer applications that issue and transmit the Digital Bookkeeping and the e-INV, for optional use by taxpayers.

2. Benefits

      SPED provides several benefits, which include:

• Reduced paper consumption, with lower costs and environmental conservation.
• Reduced costs by rationing and simplifying accessory liabilities.
• Standardization of the information provided by taxpayers to government bodies.
• Reduced involuntary involvement in fraudulent practices.
• Reduced time spent with tax auditors at the taxpayer's office.
• Simplification and acceleration of procedures subject to control of the tax administration office.
• Strengthening of control and inspection through the exchange of information among tax administration offices.
• Faster access to information.
• Increased auditor productivity by eliminating steps to collect files.
• Taxpayers may exchange information among themselves from a default layout.
• Reduced administrative costs.
• Improved quality of information.
• Possibility of crosschecking accounting and tax data.
• Availability of authentic and valid copies of bookkeeping records for distinct and concomitant uses.
• Reduction of "Brazil Cost", and
• Improving the fight against tax evasion.

3. History

      Constitutional amendment No. 42, approved on December 19, 2003, introduced clause XXII of art. 37 of the Federal Constitution, determines that the tax offices of the Union, of the States, of the Federal District and of the Municipalities must operate in an integrated manner, including the sharing of registers and tax information.

      To meet the Constitutional determination, in July 2004, in Salvador, the I ENAT - National Meeting of Tax Administrators took place, involving the Federal Revenue Secretary, the Treasury Secretaries of the States and of the Federal District, and the representative of the Finance Ministries of State Capitals.

      The meeting sought joint solutions in the three Government powers to foster: greater administrative integration, standardization and higher quality of information, cost rationalization and operational workload in service; more effective supervision, greater likelihood of taking coordinated and integrated tax actions, greater likelihood of tax information exchanges between the various government powers; large scale cross-checking of information with standardized data and uniformity of procedures.

      Considering these requirements, two Technical Cooperation Protocols were approved. One to build a synchronized register that meets the interests of the tax administrations of the Union, of its States, of the Federal District and of the Cities. The other, of a general nature, to foster the development of methods and instruments that meet the interests of the respective Tax Administrations.

      In August 2005, in the II ENAT - National Meeting of Tax Administrators, in São Paulo, the Secretary of the Federal Revenue Service, the Treasury Secretaries of the States and Federal District, and representatives of the Treasury Departments of the State Capitals, seeking to make the exchange of work among themselves more effective, signed Cooperation Protocols No. 02 and No. 03, aiming to develop and deploy the Public Digital Bookkeeping System and the Electronic Invoice.

      SPED, in the scope of the Federal Revenue Service, belongs to the Tax and Customs Administration Modernization Project (PMATA), which consists in the deployment of new processes supported by the appropriate integrated information systems, information technology and logistics infrastructure.

      Among the measures announced by the Federal Government in January 22, 2007, for the 2007-2010 Accelerated Growth Program (PAC) - a development program aiming to foster the economic growth of the country, increase employment rates and improve living conditions for the Brazilian population - in the topic on Improvements to the Tax System, is the deployment of the Public Digital Bookkeeping System (SPED) and Electronic Invoicing (e-INV) within a period of two years.

      In the same line as the actions stated in PAC aiming to remove administrative and bureaucratic obstacles to economic growth, SPED is intended to provide a better business environment for the country and to reduce the "Brazil Cost", promoting the modernization of the interaction processes between public administration and companies in general, as opposed to the pragmatic search for results, very common in projects aiming to simply increase tax revenues.

4. Scope of Influence

      Most taxpayers already use computer resources for both accounting and tax bookkeeping. The images on paper simply reproduce the information from the electronic media.

      Easy access to bookkeeping, even if not yet available in real time, expands the possibilities of taxpayer selection and, in time of audits, sharply reduces its execution time.

      Scope of Influence

• SPED – Accounting
• SPED – Tax
• e-INV – Domestic Environment
• e-SINV
• CT-e
• Balances Central
  
  

5. Requirement

      All legal entities, even those immune or exempt, are required to fill out the ECF, whether they be taxed by taxable income, deemed profit or estimated profit, except:

I - legal entities that choose the Special Unified System for Collection of Taxes and Payments owed by Small Businesses Small Size Companies (Simples Nacional), which handles Complementary Law No. 123 of December 14, 2006.

II - to public agencies, autarchies and public foundations; and

III - to inactive legal entities handled by Normative instruction RFB No. 1,306, from December 27 of 2012.

      It must be emphasized that, if the legal entity has Societies in Unincorporated Joint Ventures (SCP), each SCP must fill out and transmit its own ECF, using the CNPJ of the legal entity which is the ostensible partner and a code created by the legal entity itself to unequivocally identify each SCP.

      For companies required to hand in Digital Bookkeeping (ECD), one of the innovations of the ECF is the use of ECD balances and accounts for the initial completion of the ECF. Moreover, ECF also recovers the ending balances of the previous ECFs, from calendar year 2015.

      In the ECF, there will be completion and control, through validations, of parts A and B of the Electronic Taxable Income Journal (e-Lalur) and of the Electronic Journal of Calculation Basis of CSLL (e-Lacs). All balances entered in these books are also controlled and, in the case of part B, the balances will be matched from one year to another.

      Finally, the ECF will present the economic and general information forms in a new format for companies to fill out.

6. Partners

Members

• Brazilian Association of State Capital Treasury Departments (ABRASF)
• Central Bank of Brazil - BACEN
• Securities and Exchange Commission - CVM
• National Trade Registration Department - DNRC
• National Meeting of State Tax Administrators and Coordinators - ENCAT
• Brazilian Federal Revenue Service - RFB
• Treasury, Finances, Revenue or Taxation Services of the States and of the Federal District
• Superintendence of the Manaus Free Trade Zone - SUFRAMA
• Superintendence of Private Insurance - SUSEP
• National Road Transportation Agency - ANTT
• Brazilian Association of Listed Companies - ABRASCA
• Brazilian Association of Credit Cards and Services Companies - ABECS
• Brazilian Association of Banks - ABBC
• National Association of Financial Market Institutions - ANDIMA
• National Automakers Association - ANFAVEA
• Federal Accounting Council - CFC
• Brazilian Federation of Banks - FEBRABAN
• National Federation of Accounting Service Companies and of Companies of Advisement, Expertise, Information and Research - FENACON
• National Federation of Technical Computing Service Companies - FENAINFO
• Commercial Board of the State of Minas Gerais - JUCEMG

Entities

7. SPED ECF                

7.1. What it is

      The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September 2015 in the Public Digital Bookkeeping System (SPED).

      The company should create the ECF file with its own resources. The file must be necessarily submitted to the ECF creation program for content validation, digital signature, transmission and viewing. You can fill out the ECF in the ECF creation program itself, using its field-editing feature.

      ECD data recovery is mandatory for companies required to submit the ECD.

7.2. How it works

      From its accounting system, the company creates a digital file in the format specified in the annex to the Cofis Executive Declaratory Act No. 20/2015, which complements the NORMATIVE INSTRUCTION RFB No. 1524, FROM DECEMBER 08, 2014 (available in the Legislation menu).

      This file is submitted to the Validation and Signature Program - PVA provided by SPED. Use PVA to execute the following steps:

• Validation of the file that contains the bookkeeping.
• Digital signature of the book by the person(s) empowered to sign it, in accordance with Trade Board records, and by the Accountant.

      Once the bookkeeping is signed, send the transmission to SPED. After the transmission, a receipt is provided. You must print it, as it contains information relevant to later actions.

      Two signatures are required: one from the accountant and one from the legal entity. Only natural person digital certificates (e-PF or e-CPF) apply to the signature of the accountant.

      The following may sign the ECF with valid digital certificate (type A1 or A3):

1. The e-PJ or the e-CNPJ containing the same basis as the CNPJ (first 8 characters) of the business.
2. The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website.

      Procedures to Register the Electronic Power of Attorney:

      In the RFB website, (http://receita.fazenda.gov.br), in Company, click All Services, select Electronic Power of Attorney and Password for Internet Search / Electronic Power of Attorney / Continue or alternatively https://cav.receita.fazenda.gov.br/scripts/CAV/login/login.asp.

1. Login with legal entity digital certificate or legal/power of attorney representative.
2. Select Electronic Power of Attorney.
3. Select Register Power of Attorney or another option, if appropriate.
4. Select Request Power of Attorney for the Brazilian Federal Revenue Service.
5. Fill out the data in the form presented and select Transmission of Statements/Files, including all of CNPJ, with Digital Signature via Receitanet.
6. Click Register Power of Attorney, or Clear or Back.

      The digital signature is checked for its existence, expiration date and validity for the legal entity identified in the ECF, at the start of the digital file transmission process.

      PVA also includes features to view the bookkeeping and generate/restore backup.

7.3. SPED Utilization Flow

8. Legislation

• Decree No. 6,022 from January 22, 2007, and later changes - Established the Public System of Digital Bookkeeping - SPED.
• RFB Normative Instruction No. 1,420 from December 19, 2007, and later changes - Determines on Digital Bookkeeping (ECD).
• RFB Normative Instruction No. 1,422 from December 19, 2007, and later changes - Determines on Tax-Accounting Bookkeeping (ECF).
• Legislation for ECF file Layout, annexed to Cofis Executive Declaratory Act No. 20/2015
• ECF full legislation link http://www1.receita.fazenda.gov.br/sistemas/ecf/legislacao.htm

9. Code Tables

• Chart of Accounts for Financial Institutions – Cosif
• Countries Table
• Cities Table (in the IBGE website: menu Download > Geosciences > Organization)
• Signing parties qualification table (art.10, § 1st of Normative Instruction DNRC No. 107/08)
• Tables Maintained by the Federal Revenue Service
• Special Status Indicator
• Code of the institution responsible for managing the register
• Code of relationship
• Code of class of account/account group
• Code of entity responsible for reference chart of accounts maintenance
• Reference Chart of Accounts

10. Installation Procedure

      The procedures to install the Tax-Accounting Bookkeeping - ECF are simple. Just follow the steps below.       

10.1. Update Procedures

      To update the RPO, you need to apply the patch found in the installation package.

10.2. Compatibility Program of Accounting Basis for ECF

      Run the compatibility program of SIGACTB (U_UPDCTB), to create the tables used by ECD/ECF.

      The tables created/changed by the compatibility program are:

• CS0 – ECD Revision
• CS1 – ECD Complementary Data
• CS2 – ECD Company
• CS3 – Chart of Accounts
• CS4 - Reference Chart of Accounts
• CS5 – ECD Cost Center
• CS6 – ECD Managerial Vision
• CS7 – ECD Default History
• CS8 – ECD Accountant
• CS9 – ECD Employee
• CSA – ECD Transactions Header
• CSB – ECD Transaction Items
• CSC – ECD Trial Balance
• CSD – ECD Trial Balance Header
• CSE – ECD Balance Items
• CSF – ECD RTFb Balances
• CSG – ECD Daily Trial Balance
• CSH – Pre-Validation Description
• CSI – ECD Pre-Validation Formulas
• CSX – ECD Journal Imports
• CSY – Journal Imports Breakdown
• CSR – SCP Register
• CST – Correlated Sub-accounts Register
• CSZ – ECF Data

11. Attention Points    

11.1. Chart of Accounts Register (CT1)

      You must classify the chart of accounts in accordance with its class (CT1_NTSPED), as well as open new accounts to meet the chart of accounts issued by RFB. RFB asks taxpayers to perform this maintenance, in order to better identify taxpayer ledger accounts.

Important

Companies using a ledger account for cost and expense (or vice versa), must split those accounts in one or more accounts. If they choose not to split the chart of accounts, they must analyze the possibility of binding various cost centers to their reference chart.

      The account types are 01-Asset Accounts, 02-Liability Accounts, 03-Net Equity, 04-Income Statement Accounts, 05-Memorandum Account, 09-Others. This classification affects data creation for SPED ECF. In case of poor classification, the file created may return balance, calculation and statement errors.

11.2. Reference Chart of Accounts (CVD)

      A chart of accounts based on DIPJ. Companies should generally use the files offered by RFB through the Cofis Executive Declaratory Act No. 20/2015.

      The reference chart of accounts purports to establish a relationship (a FROM-TO) between those of the company's chart of accounts and a RFB standard.

      The Reference Chart of Accounts must be adopted for the ECF as well as for Digital Bookkeeping - ECD, following the same binding procedure used for the chart of accounts of the company. For importing purposes, the files containing the equity and income statement accounts corresponding to the taxation method of the company must be concatenated. For example: considering the company is, in a general sense, a legal entity - taxable income - the reference files L100A + L300A must be concatenated.

     Important

      You must bind ALL accounts, INCLUDING the summary ones. These data are needed for sending the Fiscal Year Income Statement and the Equity Balance Sheet.

      Find these files in the path of the validation program PVA 3.1.8. Their nomenclature may vary.

C:\Arquivos de Programas RFB\Programas SPED\SpedContabil30\recursos\tabelas

Files:            SPEDCONTABIL_DINAMICO_2014$SPEDECF_DINAMICA_L100_A*

      SPEDCONTABIL_DINAMICO_2014$SPEDECF_DINAMICA_L300_A*

      You may bind the chart of accounts through a pre-registration via routine Reference Chart of Accounts (CTBA025) and, after linking it, through the chart of accounts register. You can use several references for multiple cost centers; though this is not recommended by accounting standards (CRC).

      In TDN, we offer sample text files you can import in routine Reference Chart of Accounts (CTBA025). However, as we are dealing with external tables from the Federal Revenue Service, the accountant of the company must revise them, as he/she is responsible for maintaining this information and its binding to the chart of accounts of the company, as follows:

• Exemplo_Plano_Ref_1_PJ_em_Geral_L100A_L300A.cve
• Exemplo_Plano_Ref_2_PJ_em_Geral_Lucro_Presumido_P100_P150.cve
• Exemplo_Plano_Ref_3_Financeiras_L100B_L300B.cve
• Exemplo_Plano_Ref_4_Seguradoras_L100C_L300C.cve
• Exemplo_Plano_Ref_5_Imunes_Isentas_em_Geral_U100A_U150A.cve
• Exemplo_Plano_Ref_6_Financeiras_Imunes_Isentas_U100B_U150B.cve
• Exemplo_Plano_Ref_7_Seguradoras_Imunes_Isentas_U100C_U150C.cve
• Exemplo_Plano_Ref_8_Entidades_Fechadas_Previdência_Complementar_U100D_U150D.cve
• Exemplo_Plano_Ref_9_Partidos_Políticos_U100E_U150E.cve
• We have created these examples from the tables installed in the validation program PVA DA ECD version 3.1.8.

11.3. Employees Register (CVC)

      An optional register for entering those responsible for the accounting turnover of the company.  When registering, we recommend filling it out in all the default entries it participates in.

11.4. Signatories (CVB)

      This is for entering the data of bookkeeping signatories. Two signatures are required: one of the accountant and one of the company. For the signatory signature, only natural person digital certificates can be used (e-PF or e-CPF).

      The following may sign the ECF with valid digital certificate (type A1 or A3):

      The e-PJ or the e-CNPJ containing the same basis as the CNPJ (first 8 characters) of the business.

      The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website.

11.5. Book Configurations Register (CTN) and Managerial Vision (CTS)

To register the managerial visions needed for various ECF records. These must follow Brazilian accounting regulations. After registering, bind the visions to the accounting books. For further information on how to create these visions, contact support and/or the accountant in charge.

Important

 A poor structuring of the managerial vision may cause system sluggishness and/or may crash the bookkeeping routine.

11.6. Companies Register (SIGAMAT – SM0)

      Check whether the following information is filled out correctly: CNPJ, State Registration, IBGE city code (in this register, the State code is required), NIRE, date in company record, and address (public area, postal code, district, city, and State). If any of these data is transmitted incorrectly, the ECF may be refused.

Important

The system handles the address field (public area) with regard to the following typing aspects

• If the system finds a comma, it considers the entire text prior to it as the public area, then it considers the first occurrence after the comma as the number and the second occurrence as the complement.
  Example: Address: Braz Leme av., 1671 Floor1
  For the address above, the public area is “Braz Leme av.”, the number is “1671” and the complement "Floor1”.
• If the system does not find the comma, the last occurrence is regarded as the number.
  Example: Address: Braz Leme av. SN
  For the address above, the public area is “Braz Leme av.”, the number is “SN”.

12. Utilization Procedures

In Protheus, the ECF creation process is divided into two stages. The first one is to record data, which consists of gathering information from the ERP in a SPED database (CS tables), so the system can properly sort the accounting data. The second stage is to create the data for composing the physical file to be submitted to PVA (Validation and Signature Program of RFB).

12.1. Viewing the Bookkeeping Central

• To view the Bookkeeping Central, in module Managerial Accounting of Protheus, click Bookkeeping Central or search the routine by its code CTBS001:

Or type

• When the wizard is displayed, fill out the company and/or branch you wish to register.

•  View of the Bookkeeping Central layout

Note: This manual will later present details on the Bookkeeping Central.

13. Using the Bookkeeping Central

13.1. Check Database

• This procedure pre-validates the database, thus avoiding some problems when bookkeeping. So we recommend you to use this resource before bookkeeping.

• Parameters

• Select the branches you need to process

• In case of error, the following screen is displayed.

• Upon printing, the errors are printed by topics

• To complete the process, click Finish

13.2.  Add Bookkeeping

1. Procedure to add bookkeeping

Click the finish button to close the wizard and start exporting to the ECF.

13.3.  Delete Bookkeeping

• Procedure to delete the bookkeeping created.  The following message is displayed

• Click Yes, the following message is displayed

• When you return to the main screen, the revision has been deleted.

13.4. Create File

Process to create data for composing the text file to be imported into TAF.

Procedure to create information for TAF.

Important

The integration between tables TAFST1 x TAFST2 is made for all records with status not yet processed, regardless of branch, WE DO NOT advise the integration of more then one company/branch at the same time. All TAFST1 records will be deleted, regardless of branch.

13.5. View

                In this process, you view the data exported to the ECF and perform the Querying, Printing and Exporting of data to Excel (electronic spreadsheet).

                Procedure to view the data created in bookkeeping (CSs Tables)

14. Frequently Asked Questions

01. Employee Register (Record 0930)

A set of information to identify natural persons and legal entities with which the company has some specific relationships. Only add the employees with which the company has one of the following relationships (table annexed to Cofis Declaratory Act No. 36/07):

Most company customers and suppliers do not meet the requirements to be added to this modality.

02. Reference Chart of Accounts

The same plan will be used for ECD as well as for ECF.

You must bind ALL accounts, INCLUDING the summary ones. These data are ignored in record J051, though needed for sending the Fiscal Year Income Statement and the Equity Balance Sheet.

03. Double Entries - Requirement

Extracted from Expert Opinion CT/CFC No. 12/03 (Rapporteur: Accountant Verônica Cunha de Souto Maior)
"Thus, we can infer that the double entries method is a fundamental principle for Accounting records, of universal use; therefore, in the current evolutionary stage of Accounting Sciences, no possibility exist of using any other method that does not reflect, or hold as premise, the equity equilibrium between origin and application of resources of a single accounting fact". (We underscore)

The same understanding applies to the use of a single account that receives all offsetting entries. Actually, it is neither the origin nor the application of resources.

04. Transmission Validations

      The following checks are made

• Validity of digital certificates used for signing the book and the requisition
• Superposition of period in relation to another ECF already sent
• Transmission integrity

05. PVA Status Query - Configurations

To query the PVA status, use IP 200.198.239.22 and port 80.

If the following error message appears Error when querying status. Error connecting to server, follow this procedure:

• In Windows, select Start / Execute, type cmd (to open the command prompt), then click OK
• In the open window, type telnet 200.198.239.22 80; if the entire screen goes black, you have connectivity
• If the following message appears Connecting to 200.198.239.22. Could not open connection with host in port 80: connection failure, the network you have used lacks connectivity with the Internet or some active network process (firewall) is blocking the access.

 06. Must I bind the summary account of the chart of accounts of Protheus to the reference chart of accounts?

Yes, you must bind both Detailed as well as Summary accounts. You must bind ALL accounts, INCLUDING the summary ones. These data are ignored in record J051, though needed for sending the Fiscal Year Income Statement and the Equity Balance Sheet.

07. Am I required to fill out the reference chart of accounts?

Yes, the reference chart of accounts is a required datum in ECF.

08. Where can I find information on SPED ECF?

      Now available

• The SPED EDF Manual (TOTVS Protheus)
• The SPED website in RFB (www.receita.fazenda.gov.br/sped)
• The SPED website at TOTVS (www.totvs.com/web/sped).

09. How can I export X and Y block data?

      The data from Blocks M and N will not be exported by Bookkeeping Center – CTBS001. Its data will be directly registered by the TAF module or by PVA.

15. Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB

The purpose of this manual is to guide you through the creation of the digital file equivalent to accounting bookkeeping. The layout  is organized in blocks, which are organized in records with data.

15.1. File Composition

15.2. Notes

• From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.
• The digital file is composed of information blocks, each with an opening record, data records and a closing record.
• After the initial Block 0, the other blocks are presented in the sequence found in the Blocks Table above.
• Except when otherwise specified, all blocks are required and the respective opening record indicates the presence or absence or entered data.
• The records are presented in a sequential, ascending order.
• The opening and closing records of the files are required, as well as the opening and closing records of each of the blocks composing the digital file listed in the Blocks Table.
• The records that bear the Required Record sign are also required.
• The records with the sign Occurrence - One (per file) must occur a single time in the digital file.
• The records that contain items of tables, totals, documents (among others) may occur one or more times in the file per given status type. These records bear the signs Occurrence - Several (per file), Occurrence - One (per period), Occurrence - Several (per period), etc.
• One record (Parent Record) may occur more than once in the file and it bears the sign Occurrence - Several (per file)
• A dependent record (Child Record) details the main record and bears the sign:
  • Occurrence - 1:1, meaning only one Child record must exist for its respective Parent record.
  • Occurrence - 1:N, meaning several records may exist for the respective Parent record.
  • The file creation requires at least one Parent Record when a Child Record exists.

(*) Depending on bookkeeping type.

15.3. Important – Link to manual published by RFB

      The ECF block record layouts are available in the layout orientation manual of ECF and are available for download in the link:

• http://www1.receita.fazenda.gov.br/sistemas/ecf/download.htm

15.4.       Blocks to be created by the Managerial Accounting module

Blocks X and Y will have their data partially exported depending on the availability of information.

15.5. Blocks to be recovered by ECD or ECF

15.6.       Blocks not to be created by the Managerial Accounting module

15.7. Creation

The entrepreneur or corporate partnership must create the Tax Accounting Bookkeeping file with his/her/its own resources. The file is necessarily subjected to the program offered by the Public Digital Bookkeeping System to validate content, digital signature, transmission and viewing. You can fill out the ECF in the ECF creation program itself, using its field editing feature.

The file must not contain month fractions, except in cases of opening, dissolution, split-off, merger or incorporation. In cases of split-off, merger and incorporation, the companies involved in these processes must hand in files, as follows:

• Companies Dissolved: files that regard operations up to the date of event occurrence.
• New Companies: files that regard operations from the date of event occurrence.
• Companies that Continue to Exist: files that regard operations up to the date of event and others for the subsequent period.

15.8. Digital File Characteristics

File in text format, encoded in ASCII - ISO 8859-1 (Latin-1), not accepting compressed fields (packed decimal), zoned, binaries, floating point, etc., or any other text encoding, such as EBCDIC.

File with hierarchic organization, thus defined by quoting the hierarchic level to which each record belongs.

The records always start in the first column (position 1) and have variable sizes.

The row of the digital file must have its fields in the exact order in which they are listed in their respective records.

At the beginning of the record and at the end of each field, enter the delimiter character | (Pipe or Vertical Bar: character 124 of the ASCII table).

You must not add the delimiter character | (Pipe) as an integral part of the content of any numerical or alphanumerical fields.

At the end of each row of the digital file, after the aforementioned delimiter character Pipe , all records must contain the characters CR and LF, corresponding to carriage return and line feed (CR and LF: characters 13 and 10, respectively, of the ASCII table).

Example (record fields)

When lacking information, the empty field (without content, blank, null) must be immediately closed with the field delimiter character |.

Examples (field content)

Example (blank field in the middle of the row)

|123.00||123654788000354|

Example (blank field at the end of the row)

||CRLF

15.9. General Completion Rules

This section presents the rules to be followed in all records created, excepting rules specific to certain records.

Field Format:

• ALPHANUMERIC: represented by C, all characters of ASCII table positions, excepting characters | (Pipe or Vertical Bar: character 124 of ASCII table) and the non-printable (characters 00 to 31 of ASCII table)
• NUMERIC: represented by N, numerals of positions 48 to 57 of the ASCII table and character , (comma: character 44 of ASCII table).

Completion rules of fields with alphanumeric content (C)

All alphanumeric fields have a maximum size of 255 characters, except if otherwise indicated.

Example:

Completion rules for fields with numeric content in which decimal places are indicated

• Fill them out without separators for thousands, signals or any other characters (such as: "." "-" "%"), using the comma as a decimal separator (Comma: character 44 of the ASCII table).
• Numeric fields have no character limit
• Note the quantity of decimal places found in the respective field
• Fill out the percentage values, disregarding the symbol (%), without any mathematical convention.

Examples (currency values, quantities, percentages, etc.):

Completion rules for numeric fields (N) the content of which represents dates

Follow the "daymonthyear" standard (ddmmyyyy), excluding all separation characters (such as: ".", "/", "-", etc.).

Examples (date)

Completion rules for numeric fields (N) the content of which represents period

Follow the "monthyear" standard (mmyyyy), excluding all separation characters (such as: ".", "/", "-", etc.).

Examples (period)

15.10. Numbers, Characters or Identification Codes

      Fields with numeric content for registering numbers or identification codes (CNPJ, CPF, Postal Codes, and others).

      Follow the format rule established by the respective regulatory body. Fill out these fields with all digits, including zeros (0) to the left. Do not enter masks (special formatting characters, such as: ".", "/", "-", etc.).

      Numeric fields the size of which is indicated in the appropriate column must contain exactly the specified quantity of characters.

Example (numeric fields with indication of size)

Examples (numeric fields with indication of size)

      Fields with alphanumeric content for registering numbers or identification codes (IE, IM, and others).

      Follow the format rule established by the respective regulatory body. Fill out these fields with all digits, including zeros (0) to the left, when required by the regulatory body. Do not enter masks (special formatting characters, such as: ".", "/", "-", etc.).

      The fields containing information on numbers or identification with alphanumeric content must obey the quantity of characters specified by the respective regulatory body.

Examples (numbers or identification codes with alphanumeric content)

You need to register numerals or characters that identify, or that belong in the identification of, the document object (NUM_DA, NUM_PROC, etc.)

      Follow the format rule established by the respective regulatory body, if any. Fill out these fields only with valid digits, including special formatting characters (such as: ".", "/", "-", etc.).

      Fields with information containing numerals or characters that identify a document must have the exact quantity of characters indicated in the original object.

Example (identification numerals or characters)

Examples (identification numerals or characters)

15.11. Code Tables

• External Tables

      Official tables created and maintained by other normative acts, the codes of which are required for preparing the digital file and must follow the encoding defined by the respective regulatory body.

Example

• External Tables

      Cities Table of Instituto Brasileiro de Geografia e Estatística - IBGE.

• Internal Tables

Required for creating the file, these are are listed in act published by SPED.

Example (internal tables)

• Tables Intrinsic to Field

      They are in the layout and are its domain (contents valid for the field). References to these tables follow the encoding defined in the respective field.

Example:

• Tables created by the entrepreneur or corporate partnership

      The entrepreneur or corporate partnership freely attribute the code, which is valid only for the file entered. It cannot be duplicated or attributed to different descriptions, given that the key indicated in the layout of each register is obeyed.

      Adding the mask to the code itself is optional, except when required for its perfect identification (example: to discern between 1.01 and 10.1). In this case, adding it is required.

      For each code used in one of the file records, a corresponding code should exist in the table prepared by the user.

15.12. Record Fields

Fields Table

15.13. External Tables

Examples of external table sponsoring bodies and URLs

16. Block 0: Opens the file, identifies the legal entity and references the ECF period

16.1. Record 0000: Opening of Digital File and Identification of Legal Entity

This record identifies a single registration in PVA through the following fields

• 0000.CNPJ – field CNPJ of Record 0000 (CNPJ BÁSICO – first 8 places).
• 0000.COD_SCP.
• 0000.DT_FIN

16.2.                Record 0010: Taxation Parameters

      It presents the tax parameters that identify which blocks and records to fill out.

      If FORMA_TRIB (Field 05) is equal to “6” (Estimated/Taxable Income) or “7” (Estimated/Taxable Income/Deemed) and an option for REFIS exists (Field 03), the period taxed by taxable income must only have the quarterly calculation (case in which you must use “R” in FORMA_TRIB_PER – Field 08) or only the calculation method corresponding to annual/estimate (case in which you must use “E” in FORMA_TRIB_PER – Field 08).

      The reference chart of accounts to be used follows these rules:

• Use the chart of accounts defined in field COD_QUALIF_PJ (Field 07).
• If COD_QUALIF_PJ (Field 07) is not filled out, check field APUR_CSLL (Field 14).
• If APUR_CSLL (Field 14) is equal to “D” (Released Party), no chart of accounts is used.
• If APUR_CSLL (Field 14) is equal to “A” (Annual) or “T” (Quarterly), use the chart of accounts for immune and exempt (CSLL) in the corresponding periods.

16.3. Record 0035: SCP Identification

      The record must only be used in the ECF of ostensible partner legal entities with SCP, to identify the SCP of the legal entity in the bookkeeping period. The legal entity itself defines the SCP code.

16.4. Record 0930: ECF Signatories Identification

      Enter the data of bookkeeping signatories. Two signatures are required: one of the accountant and one of the company. For the signatory signature, only natural person digital certificates can be used (e-PF or e-CPF).

      The following may sign the ECF with valid digital certificate (type A1 or A3):

      1. The e-PJ or the e-CNPJ containing the same basis as the CNPJ (first 8 characters) of the business.

      2. The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website

17. Block C: ECD Recovered Information

      The company does not fill out block C. The system fills out block C when recovering the Digital Bookkeeping (ECD).

18. Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD

      The company does not fill out block E. The system fills out block E when recovering the ECF, in the immediately preceding period and performs the tax calculations related to the data recovered from the ECD.

19. Block J: Chart of Accounts and Mapping

      It presents the mapping of the ledger chart of accounts for the reference chart of accounts. The records of this block can be:

I – Typed.

II – Imported. 

III – Copied from Block E, or

IV – Recovered from ECF of the period immediately preceding the current bookkeeping, transmitted via SPED.

19.1. Record J053: Correlate Sub-accounts

Record used to demonstrate the groups (COD_IDT) composed of a parent account and one or more correlated subaccounts. You can use the same group identification code for more than one set of parent account and subaccount(s).

      Example:

Group 1 – Parent Account (entered in record J050) = Vehicles / Subaccount = Adjustment to Present Value (APV) (must also be entered in J050).

Group 1 – Parent Account (entered in record J050) = Accumulated Depreciation / Subaccount = Adjustment to Present Value of Depreciation (must also be entered in J050).

CORRELATED ACCOUNT TYPES TABLE

20. Block K: Ledger and Reference Account Balances

      It presents the balances of ledger and reference accounts. The records of this block can be:

I – Typed.

II – Imported, or

III – Copied from Block E.

20.1. Record K156: Reference Final Balance Mapping

      Record used for mapping, by reference account, the ending balances of all corporate bookkeeping equity accounts of the legal entity (Asset, Liability and Net Equity), in the respective calculation periods. Record required only for ledger/cost center accounts for which more than one reference account was mapped in record J051. You can fill it out with the following methods:

• Edit it through ECF program.
• Calculate it through the ECD recovery feature, and
• Import it from a digital file.

21. Block L: Net Profit

From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.

Calculation:  Quarterly and Annual

Concept

      It is the calculation basis of income tax calculated as per ledger and tax records systematically created in accordance with trade and tax legislation.

      For purposes of tax incidence on income, you must calculate the taxable income of legal entities on the closing date of the calculation period (Law No. 9,430 of 1996, arts. 1 and 2).

      The calculation period closes:

1. In case of quarterly income tax calculation, on March 31, June 30, September 30 and December 31.
2. In case of annual income tax calculation, on December 31.
3. On the date of legal entity termination, meaning the full destination of its net assets.
4. On the date of the event, in cases of legal entity incorporation, merger or split-off.

Attention

The surviving legal entity is required to turn in the DIPJ corresponding to the period elapsed during the calendar year of the event, in case the surviving and the acquired legal entities were not under the same corporate ownership since the calendar year previous to the event (Law No. 9,959 of January 27 of 2000, art. 5).

Legal Entities Obliged to the Taxable Income Regime

      The following legal entities are obliged to the taxation regime based on taxable income, in each calendar year:

1. Legal entities the total revenues of which, in the previous calendar year, surpass the limit of BRL 78,000.000.00 (seventy eight million Brazilian reals), or of BRL 6,500.000.00 (six million and five hundred thousand Brazilian reals) multiplied by the number of months in the period, if shorter than twelve months.
2. Legal entities the activities of which are from commercial banks, investment banks, development banks, savings banks, credit, financing and investment companies, real-estate credit companies, exchange and securities brokerage companies, bonds and securities dealerships, leasing companies, credit unions, private insurance, capitalization and open-ended private pension funds.
3. Which have profits, incomes or capital gains from abroad.
4. Which, authorized by tax legislation, enjoy tax benefits such as tax exemptions or tax reductions.
5. Which, in the duration of the calendar year, made monthly income tax payments, determined on the estimated calculation basis, as laid out in art. 2 of Law No. 9,430 of 1996.
6. Which explore activities of cumulative and ongoing rendering of services of creditworthiness consulting, marketing advice, credit selection and risk management, management of accounts payable and receivable, and purchase of credit rights resulting from trade sales in installments or to the rendering of services (factoring).
7. Which explore activities of real-estate, financial and agribusiness credit securitization

Attention

1. Total Revenue is the sum of monthly gross revenue, of other revenues and capital gains, of net gains obtained in variable revenue markets and of nominal revenues produced by fixed revenue financial investments, and of the portion of revenues derived from exports to linked entities or to countries and facilities with favored taxation exceeding the value already appropriated in the company bookkeeping.
2. Legal entities and corporations in joint equity account found in the situations described in items "a" and "c" to "e" above, may choose, while subjected to the Tax Recovery Program (Refis), by the taxation regime based on estimated profit (Law No. 9,964 of April 10, 2000).

For further information, refer to the ECF guidance manual published by RFB.

21.1. Record L100: Balance Sheet

Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

21.2. Record L210: Cost Composition Report

      It presents the costs composition of products manufactured in-house for sale and costs of services rendered in the period to companies using permanent inventory.

      For this record, the managerial vision structure is available for data extraction.

21.3. Record L300: Income Statement

      It presents the statement of results of the fiscal year for the calculation period.

22. Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs)

      Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

23. Block N: IRPJ and CSLL Calculation

      Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

24. Block P: Estimated Profit

      Calculation: Quarterly and Annual

      Concept

      Estimated profit is a simplified taxation method to determine the calculation basis of income tax and of CSLL of legal entities not obliged, in the calendar year, to the taxable income calculation. The income tax is payable quarterly.

For further information, refer to the ECF guidance manual published by RFB.

24.1. Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit

      Record of identification of needed bookkeeping periods as defined by the parameter settings of Block 0.

24.2. Record P100: Balance Sheet

      Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

24.3. Record P130: Estimated Profit Stimulated Revenues Statement

For this record, the managerial vision structure is available for data extraction.

24.4. Record P150: Income Statement for the Fiscal Year

      It presents the calculation of the income statement for the fiscal year. The values are obtained based on records J051, K355 and K356 if 0010. TIP_ESC_PRE is equal to C (ledger) and calculated by ECF itself.

24.5. Record P200: Estimated Profit Calculation Basis Verification

For this record, the managerial vision structure is available for data extraction.

24.6. Record P230: Estimated Profit Exemption and Reduction Calculation

For these records, the managerial vision structure is available for data extraction.

24.7. Record P300: IRPJ Calculation Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction.

24.8. Record P400: Verification of CSLL Calculation Basis Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction.

24.9. Record P500: CSLL Calculation Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction.

25. Block T: Deemed Profit

Legal Entity Taxed Based on Deemed Profit

      In the event of any of the arbitration hypotheses discussed in art. 47 of Law No. 8,981 of 1995, a legal entity may, when knowledgeable of its gross income, pay the corresponding income tax based on deemed profit.

      The tax paid on deemed profit is permanent. It cannot, under any circumstances, be offset in future tax payments.

      The income tax calculation based on deemed profit encompasses all quarters of the calendar year, given the certainty of taxation based on taxable income or on estimated profit related to quarters not subject to arbitration, if:

1. The legal entity makes use of business and tax bookkeeping that states the taxable income in periods not encompassed by taxation based on deemed profit, or
2. If it can opt for estimated profit.

Attention

When taxed by taxable income, the legal entity may calculate profits quarterly, or annually with monthly payments by estimation, without regarding the result of the period in which it was subject to arbitration.

For further information, refer to the ECF guidance manual published by RFB.

25.1. Record T120: Verification of IRPJ Calculation Basis Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.2. Record T150: IRPJ Calculation Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.3. Record T170: Verification of CSLL Calculation Basis Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.4. Record T181: CSLL Calculation Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

26. Block U: Immune and Exempt

Calculation: Quarterly and Annual

Concept:

The following entities are immune from income taxes:

1. Places or worship of any religion (CF/1988, art. 150, VI, "b").
2. Political parties, including their foundations, as well as labor unions, non-profit entities (CF/1988, art. 150, VI, "c"), for as long as they respect the terms of art. 169 of Decree No. 3,000 of 1999.

      Educational institutions and of social services, for the purpose of applying article 150, Vl, "c", of the Federal Constitution, are regarded as immune for as long as they render the services for which they were established, to the benefit of the general population, complementing the activities of the State, not-for-profit.

      An educational or social service institution is regarded as non-profit when no surplus is found in its accounts or, if a surplus occurs in a given fiscal year, it targets the aforesaid result entirely to the upkeep and development of its social objectives (Law No. 9,718, of 1998, art. 10).

      To benefit from the immunity, the institutions mentioned in the previous paragraph are required to meet the following requirements:

1. They must not pay, by any means, their directors for the services rendered.
2. They must apply their resources fully to the maintenance and development of their social objectives.
3. They must maintain a complete bookkeeping of their revenues and expenses in books vested with the formal procedures that ensure their respective accuracy.
4. They must keep in good order, until any actions that pertain them have expired, the documents that prove the origin of their revenues and the incurring of their expenses, and the execution of any other actions or operations that may change their equity status.
5. They must hand in, annually, the DIPJ, in compliance with the relevant act of the Brazilian Federal Revenue Service.
6. They must collect the taxes withheld on the revenues they have paid or credited, and the social security payments related to their employees, as well as fulfill the ancillary duties derived therein.
7. They must ensure the transfer of its equity to another institution that meets the conditions for immunity, in case of incorporation, merger, split-off or termination of the legal entity, or to a public body.
8. They must meet other requirements, established by specific laws, pertaining the operation of the aforesaid entities.

The following entities are immune from CSLL:

      Charities of social welfare (Federal Constitution, art. 195, § 7) which, besides meeting the requirements for IRPJ immunity, must also cumulatively meet the following requirements:

1. Entities recognized as of public benefit, whether at the city, state or federal levels, or in the Federal District.
2. Entities bearing the Registration and Certificate of Charitable Entities of Social Welfare, provided by the Ministries of Social Development and Fight Against Hunger, or of Health or Education, depending on their respective areas of activity.
3. They must cumulatively meet the following requirements:

• Their directors, advisors, partners, founders or benefactors must not receive compensation, advantages or benefits, whether directly or indirectly, by any means or rights, due to their competences, functions or activities to them attributed by the respective acts of incorporation.
• They must fully invest their incomes, their resources and occasional surpluses in the national territory, in the upkeep and development of their institutional objectives.
• They must hand in a clearance certificate or a liability certificate with clearance effects of debts related to the taxes levied by the Brazilian Federal Revenue Service, and certificate of good standing with the Employee Severance Indemnity Fund - FGTS.
• They must maintain the regular ledger bookkeeping that records the revenues and expenses, as well as the gratuitous application separately, in accordance with the rules that emanate from the Federal Accounting Board.
• They must not distribute results, dividends, bonuses, shares of stock or portions of their equity, in any way, shape or form.
• They must preserve, for a period of 10 (ten) years, from the date of issue, the documents that prove the origin and application of their resources, and those related to actions or operations that change their equity status.
• They must fulfill the ancillary duties established in tax laws.
• They must turn in the ledger and financial statements, duly audited by an independent auditor, legally licensed in Regional Accounting Boards, when the gross revenues earned surpass the limit established by Complementary Law No. 123 of December 14 of 2006.

Attention:

1. The entity may exercise its right to CSLL immunity from the publication date of certificate concession, given that the aforementioned requirements are met.
2. Once it is confirmed that the entity has failed to meet the requirements, Brazilian Federal Revenue Service inspectors will transcribe the writ of infraction related to the corresponding period and report the facts that prove the non-compliance to such requirements for the enjoyment of immunity.
3. The right to CSLL immunity is automatically suspended during the period when the non-compliance to the requirements for immunity is evidenced. The corresponding entry must have the date of the violation that justified it as its starting condition.
4. Non-profit entities discussed by item I of art. 12 of Decree No. 3,048 of May 6 of 1999, which do not meet the conditions for immunity, must determine the basis for calculation and the CSLL owed in the terms of the business and tax laws in effect. 

Exempt Legal Entity

      Philanthropic, entertainment, cultural and scientific institutions, as well as civil associations that render the services for which they were established, making them available to the group of people to which they are targeted, not-for-profit, are regarded as income tax exempt (Law No. 9,532 of 1997).

      The exemption applies, exclusively, to income tax imposed on legal entities and to the social security payment on net profit, as set forth in the following paragraph.

Attention

1. Non-profit entities discussed by item I of art. 12 of Decree No. 3,048 of May 6 of 1999, which do not qualify for immunity or exemption as per Law No. 9,532 of 1997, must determine the basis for calculation and the CSLL owed in the terms of the business and tax laws in effect.
2. Savings and loan associations are exempt from income tax, but are required to pay social security on net profit.
3. Entities subject to their own ledger planning must calculate the CSLL in accordance with this planning.

The income tax exemption does not encompass revenues and capital gains earned in fixed revenue or variable revenue financial investments, and the capital interests distributed.

To benefit from the exemption, the aforesaid institutions are required to meet the following requirements:

1. They must not pay, by any means, their directors for the services rendered.
2. They must apply their resources fully to the maintenance and development of their social objectives.
3. They must maintain a complete bookkeeping of their revenues and expenses in books vested with the formal procedures that ensure their respective accuracy.
4. They must keep in good order, until any actions that pertain them have expired, the documents that prove the origin of their revenues and the incurring of their expenses, and the execution of any other actions or operations that may change their equity status.
5. They must hand in, annually, the DIPJ, in compliance with the relevant act of the Brazilian Federal Revenue Service.

 Philanthropic, entertainment, cultural and scientific institutions must ensure the transfer of their equity to another institution that meets the conditions for exemption, in case of incorporation, merger, split-off or termination of their activities, or to a public body.

For further information, refer to the ECF guidance manual published by RFB

26.1. Record U180: IRPJ Calculation of Companies Immune and Exempt

For these records, the managerial vision structure is available for data extraction.

26.2. Record U182: Social Security Calculation on Net Profit (CSLL) of Companies Immune and Exempt

For these records, the managerial vision structure is available for data extraction.

27. Block X: Economic Information

For these records, the managerial vision structure is available for data extraction.

28. Block Y: General Information

For these records, the managerial vision structure is available for data extraction.

29. Authors and Revisions

30. Environment Checklist

1st Step - SPED Installation Process

• Update the RPO with the last version of SPED sources
• Run the U_UPDCTB compatibility program to create/edit SPED tables

2nd Step - Data Verification Process to Create the Accounting SPED

• Companies Register (SIGAMAT – SM0): CNPJ, State Registration, NIRE and Registration Date.
• Accounting Configurations: Calendar, Currencies, Currencies x Calendars
• Chart of Accounts Register (CT1): Classify Account Types (CT1_NTSPED)
• Reference Chart of Accounts (CVD): Link the ref. accounts and their cost centers if in use.
• Employees Register (CVC)
• Signatories Register (CVB): Managerial Vision (CTS): Check whether the DRE, BP and the managerial view structure conform to the practices recommended by TOTVS
• Book Configurations Register (CTN): Bind the managerial visions registered
• Ledger Transactions (CT2)

1. Check the existing employee code
2. Check the accounts with zeroed balance prior to calculation
3. Check the accounts calculated
4. Check double-entries of records between branches, lot, sublot, document.

31. Bibliographical References

• Training Workbook - Management Accounting
  Corporate Education
• E-Learning Microsiga-Protheus – Accounting Modules
  Corporate Education
• Portal TDN (http://tdn.totvs.com.br/display/public/mp/SPED+ECD+-+Manual+-+Julho2011+--+112088) TOTVS S.A. 
• Manuals and technical newsletters - Versions MP8.11, MP10 and MP11
  TOTVS S.A. 
• Various materials from Microsiga employees
  TOTVS Employees
• http://www.receita.fazenda.gov.br/sped
  Brazilian Federal Revenue Service
• http://www.cfc.org.br
  Federal Accounting Board
• http://www.dnrc.gov.br
  National Department of Business Registration