Brazil: SPED Fiscal Update January 1st, 2019!

In order to clarify what information need to be issued to Brazil`s tax authority SEFAZ in line with SPED Fiscal (EFD-ICMS/IPI), technical specifications for the submission of the EFD report (Escrituracao Fiscal Digital – digital tax accounting) have been reformed. Specifically,  the guideline 09/2018 provided by Ato Contepe (technical commission for the ICMS tax) is being replaced by Ato Contepe 44/2018, specified in the technical norm EFD-ICMS/IPI nr. 2018.001.

 

Starting January 1st 2019, version 3.0 replaces version 2.0.22 leading to the following changes:

  • Bloco B for Brasilia will be added to EFD-ICMS/IPI
  • Bloco C receives new registers
  • Bloco 1 receives new registers for Pernambuco
  • Bloco K receives new registers

 

Bloco B

Bloco B covers ISS-tax receipts for purchases and services as well as sums or values that influence the calculation of ISS themselves. This concerns the following tax receipts:

  • Notas (code 01)
  • Nota Fiscal de Servicos (code 03)
  • Nota Fiscal de Servicos Simplificada (3A)
  • Nota Fiscal de Servicos Avulsa (3B)
  • Nota Fiscal von Hersteller (code 04)
  • Conhecimento de Transporte Rodoviario de Cargas (code 08)
  • NF-e (code 55) und NFC-e (code 65

 

Bloco C

In Bloco C the following registers need to be included:

  • C191 for the fund against poverty FCP (Fundo de Combate à Pobreza) – relevant information included in the NF-e
  • C177 for transactions with products that are covered by the IPI seal of control (beverages, cigarettes, watches,…)
  • Both registers depend on the legislation of the respective federal states (Unidade Federativa)

 

Bloco 1 for Pernambuco

Bloco 1 receives the new registers 1960, 1970, 1975 and 1980 serve as tax and financial  receipts which the tax calculation is based on. They are directly connected with the SEF II program from SEFAZ/PE and concern tax payers partaking in the tax reduction program PRODEPE by the federal state of Pernambuco.

 

Bloco K

Bloco K will be amended by the following registers:

  • K290 for „joint“ production (production order)
  • K291 for „joint“ production (manufactured articles)
  • K292 for „joint“ production (used materials)
  • K300 for „joint“ production (manufacturing by 3rd party)
  • K301 for „joint“ production (manufacturing by 3rd -party – manufactured articles)
  • K302 for „joint“ production (manufactured by 3rd party – used materials )
  • All registers depend on the respective legislation