ECD ACCOUNTING SPED - Changes for Layout 9

CONTENT

01. OVERVIEW

Purpose

Adaptation of the Manual describing the changes in the digital bookkeeping (SPED ECD) to layout 9.0- Calendar Year 2020 for generation of ECD 2021/2022 bookkeeping.

Law

Published On 12/22/2020

ECD ECF Orientation Manual for Layout 9
Updated: December 2020

Published, in the Official Federal Gazette (DOU), the Cofis Executive Declaratory Act (Ato Declaratório Executivo Cofis) No. 79/2020, which provides for the Guidance Manual Regarding Layout 9 of the Digital Accounting Bookkeeping (ECD), for normal situations of the 2020 calendar year and special situations of the 2021 calendar year.

The following is a highlight of the main changes brought by the referred norm:

                  1) Record I020 - Additional fields: Field description update: Field 06 - Type: Indicative of the data type (N: numeric; C: character).

                  2) Record I051 - Referential Chart of Accounts: Modifications (Deletion/Addition) of Rule and of the Key for the Referential Chart of Accounts.

                     Where: 

                     Key change: [COD_CCUS]

                    Rule deleted: REGRA_COD_CCUS_COD_CTA_REF_DUPLICIDADE.

                    Rule added:  REGRA_NATUREZA_CONTA_DIFERENTE: It checks if the nature of the "parent" account (I050.COD_NAT) entered in record I050 (I050.COD_CTA) is equal to the nature of the "child" account mapped in record I051(I051.COD_CTA_REF), when a referential chart of accounts was entered in record 0000 (0000.COD_PLAN_REF). If the rule is not met, the Accounting Sped's PGE generates an error.

                  3) Record I155 - Detail of Periodic Balances: Rules added and updated.

                  4) Record I157 - Transfer of Balances from Previous Chart of Accounts: Key changed and rule added.

                  Transfer of Balances from Previous Chart of Accounts: Key changed and rule added. Record key changed: Key fields: [COD_CTA] + [COD_CCUS] rule added;

                  5) Record J801 - Verification Term for Replacing the ECD: Rule added.

                  6) Record J930 - Bookkeeping Signees: Added signee code.

                  7) Block C: Retrieval of Previous ECD: Inclusion of Rules in Records 'C155 - Detail of Retrieved Periodic Balances', and inclusion of new records built by the program itself (Information Retrieved from Bookkeeping); from the ECD of the previous year. 

                  Added Rules to Records 'C155 - Detail of Retrieved Periodic Balances', and added the new records below:

• Record C050: Retrieved Chart of Accounts
• Record C051: Retrieved Referential Chart
• Record C052: Retrieved Grouping Codes

1. Definition of the Business Rule

                 The changes involve enhancements in the validation rules and the addition of fields that better detail the entries performed.

• Record I020: Additional Fields

         Updated the description of field 06 TIPO

         Indicative of the data type (N: numeric; C: character);

• Record I051: Referential Chart of Accounts 

          As of layout 9, valid for calendar year 2020, the key for record I051 will only be the cost center [COD_CCUS].

          Adding the “REGRA_NATUREZA_CONTA_DIFERENTE” rule will be an error that prevents the bookkeeping delivery.

          Therefore, it will only be possible to map referential charts of accounts to ledger accounts of the same nature (asset, liability, or equity, notably). Thus, reflexes may happen in the case of changes in the chart of accounts that modify the nature of ledger accounts, but keeping their codes.

          Regarding the change of the key of I051, a cost center is usually mapped to only one referential account (that is, only one I051 record has the same cost center, linking the ledger account of the parent record I050 to the referential account in the child record I051 for that cost center). However, until layout 8, ECD allowed the same cost center to be mapped to more than one referential account, that is, more than one I051 record with the same cost center could be linking different referential accounts.

          The modification of the key of record I051 as of layout 9 implies that a ledger account (I050)/cost center (I051) can only be mapped to a referential account. This means that each cost center of a ledger account must match only one referential account.

Note: 
        With this, in all cases, the Balance Sheet and the Accounting Statement can be calculated in definitive form (from the ECD, regardless of information provided in the ECF), the integration between the ECD and the ECF is facilitated, and the complexity of the ECF will be reduced, making the goals of simplifying bookkeeping feasible. On the other hand, some legal entities will be affected by the change and will have to adjust their cost centers or generate new ones, so that each one corresponds to only one referential account for the purposes of generating the ECD for the calendar year 2020, to be delivered by May of the following year, and subsequent bookkeeping.

Example:

|I050|01012020|01|A|1113|111|CaixaZ
|I051|123|101010102 (Branch Cash)
|I051|456|101010102
|I051|789|101010102

|I050|01012020|01|A|1112|111|CaixaZ
|I051|123|101010102 (Branch Cash)
|I051|456|101010102
|I051|789|101010102

You can see that the same cost centers 123, 456, and 789 map to the same referential because the ledger accounts they relate to are different.

On the other hand, the example below cannot be performed in layout 9:

|I050|01012020|01|A|1118|111|Bank
|I051|123|101010201 (Bank in the Country)
|I051|123|101010202 (Bank Abroad)

In this case, the Ledger Account/Cost Center set maps to more than one referential, and that is not possible as of layout 9.

• Record I155 - Detail of Periodic Balances:

          Rule updated:
REGRA_CAMPOS_SALDOS_PERIODICOS_DIFERENTE_ZERO: It checks, if no "child" record I157 of record I155 exists, if at least one of the fields for the value of the opening balance of the period - VL_SLD_INI (Field 04) -, the value of the total debits of the period - VL_DEB (Field 06) -, the value of the total credits of the period - VL_CRED (Field 07) - and value of the closing balance of the period - VL_SLD_FIN (Field 08) - has a non-zero value. If the rule is not met, the Accounting Sped's PGE generates an error.

         Rules added:
REGRA_EXISTE_I155_COM_I157_NO_C155: It checks, in case a "child" I157 record from the I155 record exists, if a C155 record exists for the same account code and cost center of the I157 record
(I157.COD_CTA/COD_CCUS) with a balance other than zero, or if the "child" record I157 has another account and cost center (I157.COD_CTA/COD_CCUS) with a balance equal to zero. If the rule is not met, the Accounting Sped's PGE generates an error.

REGRA_NATUREZA_CONTA_I155: It checks, considering the account code (I155.COD_CTA), if the nature of account entered in the I050 register (I050.COD_NAT) is equal to the nature of account retrieved in
record C050 (C050.COD_NAT) for the same account code retrieved in record C155 (C155.COD_CTA). If the rule is not met, the Accounting Sped's PGE generates an error.

• Record I157: Transfer of Balances from Previous Chart of Accounts:

           Record key changed:
           Key Fields: [COD_CTA] + [COD_CCUS]

          Rule added:
REGRA_NATUREZA_CONTA_PAI_I157: It checks, when the account entered in record I155 (I155.COD_CTA) has nature (I050.COD_NAT) equal to "01" (assets), "02" (liabilities) or "03" (net equity), if a record C155 exists with the same account entered in record I157 (C155_COD_CTA =I157.COD_CTA) and with natures equal to "01", "02" or "03" (C050. COD_NAT); or it checks, when the account entered in record I155 (I155.COD_CTA) has nature (I050.COD_NAT) equal to "04" (income accounts), a record C155 exists with the same account entered in record I157 (C155_COD_CTA =I157.COD_CTA) and with nature equal to "04" (C050.COD_NAT). If the rule is not met, the Accounting Sped's PGE generates an error.

• Record J801 - Verification Term for Replacing the ECD

            Rule added:

REGRA_REGISTRO_NAO_DEVE_EXISTIR_NO RTF: It checks, in field J801.ARQ_RTF, if the following tags exist: C001, I001, J001, K001, J800, J801, or J900. If they do, the Sped's PGE generates an error

• Record J930 - Bookkeeping Signees:

          Added signee code.

          940 - Independent Auditor.

• Block C: Information Retrieved from the Previous ECD:

          The Block C records do not need to be imported (that is, they do not need to be generated and included in the text file generated by the software), as they are filled in by the Accounting Sped PGE itself when recovering the information from the previous ECD. Only ECDs of the following types can be retrieved: "G","R", or "B".

Added Rules to Records 'C155 - Detail of Retrieved Periodic Balances', and added the new records below:

• Record C050: Retrieved Chart of Accounts
• Record C051: Retrieved Referential Chart
• Record C052: Retrieved Grouping Codes

• Record C050: Retrieved Chart of Accounts

Record C050: Retrieved Chart of Accounts: Record added (record built by the ECD's PGE using data retrieved from the previous ECD).
Record C050 identifies the chart of accounts referring to the ECD file retrieved (record I050).

• Record C051: Retrieved Referential Chart

Record C051: Retrieved Referential Chart of Accounts: Record added (record built by the ECD's PGE using data retrieved from the previous ECD).
Record C051 identifies the referential chart of accounts referring to the ECD file retrieved (record I051).

• Record C052: Retrieved Grouping Codes

Record C052: Indicative of the Retrieved Grouping Codes: Record added (record built by the ECD's PGE using data retrieved from the previous ECD).
Record C052 identifies the grouping codes referring to the ECD file retrieved (record I052).

• Record C155: Detail of Retrieved Periodic Balances

Rules added:
REGRA_CONTA_C155_INEXISTENTE_I155: It checks when:
1) 0000.IND_MUDANCA_PC = "0" (no chart of accounts change); and the fiscal year end date entered in record I030 (I030.DT_EX_SOCIAL) is different than 12/31; and the nature(C050.COD_NAT) of the account/cost centers in the C155 record (C155. COD_CTA/C155.COD.CCUS) is equal to "01" (assets), "02" (liabilities), "03" (net equity) or "04" (income accounts) and C155.VL_SLD_FIN is different from zero, if the same account/cost center exists in the I155 record; or

2) The fiscal year end date entered in record I030 (I030.DT_EX_SOCIAL) is equal to 12/31; and the nature (C050.COD_NAT) of the account/cost centers in record C155 (C155.COD_CTA/C155.COD.CCUS) is equal to "04" (income accounts) and C155.VL_SLD_FIN is different from zero, if the same account/cost center exists in record I155; or

3) The fiscal year end date informed in record I030 (I030.DT_EX_SOCIAL) is equal to 12/31; and the nature (C050.COD_NAT) of the account/cost centers in record C155 (C155.COD_CTA/C155.COD.CCUS) is equal to "01" (assets), "02" (liabilities) or "03" (net equity) and C155.VL_SLD_FIN is different from zero, if the same account/cost center exists in record I155; or

4) 0000.IND_MUDANCA_PC = "1" (a change occurred in the chart of accounts); and the fiscal year end date entered in record I030 (I030.DT_EX_SOCIAL) is different than 12/31; and the nature (C050.COD_NAT) of the account/cost centers in record C155 (C155. COD_CTA/C155.COD.CCUS) is equal to "01" (assets), "02"(liabilities), "03" (equity) or "04" (income accounts) and C155.VL_SLD_FIN is different from zero, if record I155 and related record I157 exist for the same account/cost center.

If the rule is not met, the Accounting Sped's PGE generates an error.

REGRA_NATUREZA_CONTA_C155: This checks if the nature of the account/cost center (C050.COD.NAT) entered in record C155 is equal to the nature of the same account/ centers (I050_COD_NAT) entered in record I155. If the rule is not met, the Accounting Sped's PGE generates an error.

• Record I151- Digital Signature of Files

         Deletion of the record (Optional Record - Digital Signature of Files Containing the Entry Sheets Used in the Period)

• Replacement of Digital Ledger Transmitted: Text added

1 – It is not necessary to perform a replacement due to a record change as long as the last transmitted ECD file has the updated record. The updated record data must be entered when transmitting a new ECD file.
 
2 – Replacement is always for the same EIN. An ECD cannot be replaced by another one with a different EIN.
 
3 – Rectification of Fiscal Accounting Bookkeeping (ECF) for a period in which ECD replacement is no longer allowed:

3.1 - The ECD originally transmitted must be retrieved and, if necessary, changes must be made to the accounts and/or values retrieved from the ECD in blocks J (creation of new accounts) and K (change of account balances, respecting the accounting rules such as, for example, the sum of the balances of the accounts of a debit nature must be equal to the sum of the balances of the accounts of a credit nature, for a given period).
 
3.2 - Check the instructions for filling out blocks J (chart of accounts) and K (account balances) of the ECF in the ECF Manual for the layout to be rectified, available for download at http://sped.rfb.gov.br/pasta/show/1644.
 
3.3 – The following procedure can be adopted at the ECF program:
 
3.3.1 – Import the file from the rectifying ECF.
 
3.3.2 – Retrieve the active ECD file in the Sped database.
 
 
3.3.3 – Import only blocks J and K of the ECF with the balances and accounts information that do not exist in the ECD. If it is from ECF layout 5, calendar year 2018, you will need to fill in the justifications for each changed balance after the validation of the ECF program (it is not possible to fill in the justifications before).

4 – Retrieval of ECD from period immediately preceding that can no longer be replaced in the current period's ECD.

In the case of retrieval of previous ECD in the current ECD, the following rule must be met:
 
Final Account Balance in the Period Immediately Preceding = Initial Balance of the Account in the Current Period.
 
Therefore, an account/cost center in the ECD's current period must start with the same balance it ended in the period immediately preceding. As of calendar year 2020, an exception to this rule exists regarding income statement accounts when the subsequent ECD refers to the subsequent financial year (usually the next calendar year). In this case, the balances are verified by ledger account, not by account and cost center.
 
If the balance of any account/cost center from the previous period is incorrect, and the immediately preceding ECD can no longer be replaced, you must retrieve the ECD from the immediately preceding period that was transmitted to the Sped database and is active, and update the balance of the account/cost center in the ECD of the current period through extemporaneous postings (records I200/I250).

5 – Currently, ECD replacement is only possible when referring to the 2019 calendar year, with a replacement deadline of 05/31/2021. The ECDs referring to the other calendar years can no longer be replaced.

b. Technical Documentation for Creating/Adjusting Fields

RECORD I010: IDENTIFICATION OF BOOKKEEPING

Text Update

Field 03 – COD_VER_LC: Code of the Accounting Layout Version From calendar year 2020: Version 9.00

RECORD I051: REFERENTIAL CHART OF ACCOUNTS

Key changed

RECORD I155: DETAIL OF PERIODIC BALANCES

Validation rule added

RECORD I157: TRANSFER OF BALANCES FROM PREVIOUS CHART OF ACCOUNTS

Validation rule added

02. EXAMPLE OF USE

Suggestion for implementation:

Addition of layout 9

03. SCREEN

Main Fields and Parameters

Wizard with the questions: Existing

To generate record I157: Transfer of Balances from Previous Chart of Accounts

A change occurred in the chart of accounts? Yes or No (Default)

Binding with referential chart? Yes (Default) or No

        Note: If the field 22 is entered in record 0000 and is equal to "1 – Changes occurred in the chart of accounts", at least one record I157 must exist in the file ("child" of record I155 – Detail of the Periodic Balances).

04.  TABLES

• Tables and Files

        Main Fields and Parameters

• Record I157 - Transfer of Balances from Previous Chart of Accounts

Fields added to the XML:

From-to table CSB - ECD - Transactions items

*New fields

Creation of Table for registering balance transfers:

From-to table CQW - ECD - Balances from Previous Chart of Accounts

Example of completion:

I157|2328.1.0001||1000,00|D|
Field 01 – Type of Record: I157
Field 02 – Code of Previous Chart of Accounts' Analytical Account: 2328.1.0001
Field 03 – Code of Previous Chart of Accounts' Cost Center: none
Field 04 – Value of Period's Initial Balance: 1,000.00 (corresponds to 1,000.00)
Field 05 – Indicator of Initial Balance's Status: D

Tables Used:

Data Dictionary

File:  CSB – ECD – Transaction Items

Fields created

File:  CQW ­ ECD ­ Balances from Previous Chart of Accounts

Fields created

Additional Documentation

http://sped.rfb.gov.br/arquivo/show/5965