Brazil: The latest SPED Updates

New ECF Version

On July 31st, 2019, the ECF program version 5.1.7 has been published with the following changes:

  • Improved performance of program validations
  • Update ECF Accounts End Balance Comparison Rule
  • Update with Current Error ECF Accounts Initial Balance for Warning

However, the ECF program versions 5.1.5 and 5.1.6 may still be used for transmission. The new program version is available here

 

Simplification of eSocial

On August 8th, 2019, the Joint Note SEPRT / RFB / SED No. 1/2019 was published which deals with the simplification of the Digital Bookkeeping of Tax, Social Security and Labor ObligationseSocial. The simplification process is aimed  at making the system more intuitive and user-friendly on web platforms intended for use by home employers and small businesses. Therefore, various fields of labor information layout are being eliminated or simplified in order to make it less costly for companies to fill in.

Common obligations arising from payroll with labor, social security and tax repercussions, including those related to public agencies, will continue to be transmitted to the single national environment under the RFB. Tax information, including for social security financing, will be dealt with in the Digital Tax Bookkeeping withholding and Other Tax Information, module of the Public Digital Bookkeeping System, established by Decree No. 6,022, of January 22, 2007.

In order to ensure legal certainty and predictability in the business environment of companies, the Special Secretariat of Welfare and Labor and the Special Secretariat of the RFB shall issue, by September 30, 2019, a joint normative act that will discipline the way information is sent to the national single environment, as well as the schedule for replacing or eliminating the following obligations:

 

  • GFIP – FGTS Collection and Social Security Information Guide
  • CAGED – General Register of Employees and Unemployed to control the hiring and firing of employees under the CLT regime
  • RAIS – Annual Report of Social Information
  • LRE – Employee Registration Book
  • CAT – Communication of Accident at Work
  • CD-Dismissal Communication
  • CTPS – Work Card and Social Security
  • PPP – Social Security Profile
  • DIRF – Withholding Income Tax Declaration
  • DCTF – Declaration of Federal Tax Debts and Credits
  • QHT – Work Schedule
  • MANAD – Normative Manual of Digital Archives
  • Payroll
  • GRF – FGTS Collection Guide
  • GPS – Social Security Guide

 

New EFD-Reinf version 3.0 withdrawn

On August 8th, 2019, Joint Note SEPRT / RFB / SED No. 1/2019 withdraws the draft of the layout of the EFD-Reinf version 3.0 for re-evaluation.

 

New EFD-Reinf Version 2.1 Layout Changes

On August 28th,  the EFD-Reinf Version 2.1 layout minutes and their attachments have been made available which can be accessed here.

According to the Joint Note of the Special Secretariat of Social Security and Labor, the Special Secretariat of the RFB and the Special Secretariat of Bureaucracy, Management and Digital Government SEPRT / RFB / SED No. 01/2019, the compensation event for eSocial will no longer be entered in EFD-Reinf. Thus, there will be no more republication of version 3.0. The shared environment with the compensation event will be built with the goal of not burdening taxpayers who already have their IT systems developed for eSocial.

 

These regulatory changes could affect your business with view to customizing or support of your ERP/SAP system. Please contact us to learn about possible necessary reactions to the changes – we are happy to assist you!