§75. The Public System of Digital Bookkeeping (Sistema Público de Escrituração Digital - SPED), stated by the Decree 6.022/2007, is the e-government applied to taxation. This norm gives total control to the Brazilian Federal Revenue (RFB) to draft the digital system. In this meaning, the RFB Normative Ruling 1.774/2017 states that the SPED, in relation to the its subpart Accounting’s Digital Bookkeeping (Escrituração Digital Contábil - ECD) is constituted by the following books: Daily Book, General Ledger, Daily Book Balances, as well as the auxiliaries books. If the company opt to use the tax regime based on real profit, so it is an obligation the use of ECD’s file. One example of part of the code’s source of this file (that shall be electronically signed and sent to the data center of the Brazilian Federal Revenue), is like this:
|0000|LECD|01012015|31122015|EMPRESA TESTE|11111111000199|AM||3434401|99999||0|1|0||0|0||N|N|
|I010|G|5.00|
|I030|TERMO DE ABERTURA|1|Balancete|500|EMPRESA TESTE|31123456789|11111111000191|01012005||BELO HORIZONTE|31122012|
|I050|01012012|01|S|1|1||
|I200|1000|02052015|5000,00|N|
|I990|1000|
|J001|0|
|J001|0|
|J005|01012006|31012006|1||
|J100|1|1|1|ATIVO|936844,99|D|
|J100|1.1|2|1|ATIVO - DISPONÍVEL|541844,99|D|
|J100|1.2|2|1|ATIVO - ESTOQUES|5000,00|D|
|J100|1.2.1|3|1|ESTOQUES - MATÉRIA-PRIMA|2500,00|D|
|J100|1.2.2|3|1|ESTOQUES - MATERIAIS INTERMEDIÁRIOS|2500,00|D|
|J100|1.3|2|1|ATIVO - REALIZÁVEL LONGO PRAZO|140000,00|D|
|J100|1.4|2|1|ATIVO - IMOBILIZADO|250000,00|D|
|J100|2|1|2|PASSIVO|936844,99|C|
|J100|2.1|2|2|PASSIVO CIRCULANTE|50000,00|C|
|J100|P|2|2|PATRIMONIO LÍQUIDO|886844,99|C|
|J100|2.2|3|2|P. LÍQUIDO - CAPITAL REALIZADO|710000,00|C|
|J100|2.3|3|2|P. LÍQUIDO - OUTRAS CONTAS|176844,99|C|
|J150|REC.VEND|1|RECEITA OPERACIONAL LÍQUIDA|270000,00|P|
|J150|IMP|2|IMPOSTOS|10000,00|D|
|J150|REC.SUB|2|RECEITA DE VENDAS|280000,00|P|
|J150|REC.001|3|RECEITA DE VENDAS INTERNAS|205000,00|R|
|J150|REC.002|3|RECEITA DE EXPORTAÇÃO|75000,00|R|
|J150|CUSTO|1|CUSTO DOS BENS E SERVIÇOS VENDIDOS|5000,00|N|
|J150|COM.001|2|COMPRAS DE INSUMOS|10000,00|D|
|J150|EST.FIN|2|ESTOQUE NO FINAL DO PERÍODO DE APURAÇÃO|5000,00|R|
|J150|REC.OPER|1|RECEITAS OPERACIONAIS|2059,99|P|
|J150|REC.003|2|JUROS RECEBIDOS|50,00|R|
|J150|REC.004|2|OUTRAS RECEITAS OPERACIONAIS|2009,99|R|
|J150|DESP.TOT|1|DESPESAS OPERACIONAIS|100215,00|N|
|J150|DESP.001|2|JUROS PAGOS A FORNECEDORES|100,00|D|
|J150|DESP.002|2|OUTRAS DESPESAS OPERACIONAIS|100100,00|D|
|J150|DESP.003|2|MULTAS|15,00|D|
|J150|RESULT|1|LUCRO ANTES DOS IMPOSTOS|166844,99|P|
|J800|
|J900|TERMO DE ENCERRAMENTO|100|DIÁRIO GERAL|EMPRESA TESTE|500|01012015|31012015|
|J930|FULANO BELTRANO|12345678900|CONTADOR|900|1SP123456|FULANO@GMAIL.COM|2199999999|RJ|RJ/2012/001| 31122020|S|
|J990|100|
|9900|0150|10|
|9990|100|
|9999|10000|In a first view can appears difficult, but it is not, being only a reflection, e.g., of how a Balance Sheet is done, with the assets, liabilities, net worth, profit, loss, etc.
§76. Other subdivision of the SPED is the Fiscal’s Digital Bookkeeping (Escrituração Fiscal Digital – EFD). According to the norm AJUSTE SINIEF 2/2009, of the Economy Ministery in Brazil, among other accountant books, it is an obligation maintain a digital book for the measure of the Impost on Industrialized Product (IPI, as well as a book of the Impost on the Circulation of Goods (ICMS). Other book of EFD is the Inventory Record Book.
§77. Also are constitutive parts of the SPED the Eletronic Fiscal Invoices (NF-e), Eletronic Transport Knowledge (CT-e), and the e-Lalur, that is a Digital Book related to the measure of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL). §4. At the end, SPED means the IT framework of the Brazilian State for taxation purposes. The accountant principles of bookkeeping remains the same.
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