Public System of Digital Bookkeeping
Cofis
Brasília, 18 de abril de 2012
Summary
 Evolution
 Premises
 Collective Construction
 Coverage
 Technology
Before Sped/After Sped
Evolution
Constitutional Amendment Nr. 42 – 12/19/03
 Art. 37 of the Federal Constitution
...
XXII – the tax administrations of the Union, the States, the
Federal District and the Municipalities, performed by
employees of ...
...
and shall act in an integrated form, including with the sharing
of tax files and information, as per the law or treaty.
Evolution
I ENAT – Salvador - 07/17/04
 Execution of Protocols in order to search for joint
solution in the three areas of the Government that
would promote the improvement of Tax Administration
Evolution
II ENAT – São Paulo - 08/17/05
 Execution of the Cooperation Protocol, for the
development of the Sped
 Execution
of Cooperation Protocol for the
Development of the NF-e, an integral part of the Sped
Evolution
III ENAT – Fortaleza - 11/10/06
 Execution of the Cooperation Protocol for the
development of the NFS-e and CT-e
Resolution CMN Nr. 3.430 – 12/26/06
 Establishes a financing line of BNDES to the States
Evolution
Decree Nr. 6.022 - 01/22/07
 Institutes the Public System of Digital Bookkeeping
(Sped)
 Objective: to promote the integrated performance
of the public treasuries by the standardization and
rationalization of information and shared access to the
digital accounting of the taxpayers
Evolution
PAC 2007-2010 - 01/22/07
 Provides a better business environment for the
companies in the Country
 Eliminate unfair competition and increase the
competition among the companies
Premises - Basic
MP 2.200-2, of August 2001
 Institutes the ICP-Brasil in order to create in the
country the digital certification chain to assure
authenticity, integrity and legal validity of electronic
documents
 ICP Brasil Standard Digital Certification
Premises

Standardization and Simplification

Integration

Data Sharing
Integration
 Promote the integrated peformance of the federal,
state and municipal public treasuries and the inspection
agencies
Standardization
 Eliminate redundancy of information by the standardization of
Accessory Obligations
 Standardize the information submitted by the taxpayers to the
different federated units
 Reduce the costs of the companies with the rationalization and
simplification of Accessory Obligations
Data Sharing
 Single and shared database
 Shared access to the digital accounting of taxpayers,
by legally authorized agencies or entities
Benefits - Companies
 A best business environment for the companies in
the Country
 More competition among companies on account of
the reduction of unfair competition
companies
among the
 Simplification for the compliance of Accessory
Obligations by the taxpayers
Benefits - Companies
 Reduce costs with the elimination of issuing and
storing paper documents
 Allow the improvement and betterment of internal
invoicing processes and operational logistics
 Eliminate the possibility of accounting errors in the
NF-e and Receiving and Dispatching of Goods registers.
Benefits – Public treasury
 Improvement in the quality of information with
consequent improvement of tax control processes
 Improvement of tax evasion combat
 Better integration among Public Treasuries and
better administrative control
 Reduction and elimination of frauds
Benefits - Society
 Reduction of “Brazil Cost”
 Incentive to the use of electronic relationship
among Companies (B2B)
 Use of open standards (Web Services, Internet, XML)
 Preservation of environment by reducing the
consumption of paper
Collective Construction
Collective Construction – Agencies and Institutions
 ABRASF
 BACEN
 CVM
 DNRC
 ENCAT
 RFB
 SEFAZ
 SUFRAMA
 SUSEP
Collective Construction - Companies
 AMBEV
 REDECARD
 BANCO DO BRASIL
 ROBERT BOSCH
 BB SEGUROS
 SADIA
 CAIXA ECONÔMICA
 SERPRO
 CERVEJARIAS KAISER
 SIEMENS
 CIA. ULTRAGAZ
 SOUZA CRUZ
 DISAL
 TELEFÔNICA
 EUROFARMA
 TOKIO SEGURADORA
 FIAT
 TOYOTA
 FORD
 USIMINAS
 GENERAL MOTORS
 VARIGLOG
 GERDAU
 VOLKSWAGEN
 PETROBRAS
 WICKBOLD
 PIRELLI PNEUS
Collective Construction - Companies
NF-e pilot project
 CERVEJARIAS KAISER
 ROBERT BOSCH
 CIA. ULTRAGAZ
 SADIA
 DIMED
 SIEMENS
 ELETROPAULO
 SOUZA CRUZ
 EUROFARMA
 TELEFÔNICA
 FORD
 TOYOTA
 GENERAL MOTORS
 VOLKSWAGEN
 GERDAU
 WICKBOLD
 OFFICE NET
 PETROBRAS
 PETROBRAS DISTRIBUIDORA
Collective Construction - Companies
NF-e 2nd. Phase – Sefaz-SP
 ACHE LABORATORIOS
 DEDINI S/A
 AMBEV
 DROGASIL
 APSEN FARMACÊUTICA
 EUROFARMA
 AUNDE BRASIL
 GIVAUDAN
 CIA. ENERG. STA. ELISA
 MATTEL
 CARREFOUR
 PIRELLI PNEUS
 CERTISIGN
 STOCKLER
 CONSULTEMA CONSULTORIA
 TIM CELULAR
 COOP DE CONSUMO
 and
more
companies
 D’AVÓ SUPERMERCADOS
23
other
Collective Construction – other entities
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ABBC
ABECS
ABRASCA
ANDIMA
ANFAVEA
ANTT
CFC
FEBRABAN
FENACON
FENAINFO
JUCEMG
Range of the Project
DW
NF-e
Integração
Trans
ReceitanetBX
ECD
NFS-e
e-Lalur
EFD
EFD Social
CT-e
FCont
EFD Contribuições
Technology
Investments Made
 US$ 86 million, including technological development
and infrastructure
 Production of the system at São Paulo and Brasília
(new) Data Centers – Bank balancing load and
synchronization
 Use of the same architecture of the National SPED
(EFD and ECD) and other RFB systems.
Technological infrastructure
Range of the Project
 Electronic Sale Bill (NF-e)
 Digital Accounting Bookeeping (ECD)
 Digital Fiscal Bookeeping (EFD)
 Electronic Transport Bill of Lading (CT-e)
 Digital Accounting Transition (FCONT)
 Digital Fiscal Bookeeping (EFD PIS-Cofins)
 Digital Fiscal Bookeeping (EFD Social)
 Register to Compute the Real Profit (e-Lalur Int)
 Electronic Service Sale Bill (NFS-e)
 Integration of Systems
Accounting Sped (ECD)
Covered Registers
 Journal and Ledger
 Daily Trial Balances and Balances
 Journal with Resumed Accounting
 Auxiliary Journal
 Auxiliary Ledger
Accounting Sped (ECD)
Legislation Dec. Nr. 6.022/2007
 Art. 2 – [2] The terms of the proposition does not exempt
the entrepreneur and the company of keeping under their
custody and responsibility the records and documents, in the
form and terms provided in the applicable Legislation.
 Art. 4 – The access to the information stored in the Sped
shall be shared with the users, within the limit of their
respective rights and without prejudice of the Legislation
relative to business, tax and banking secrecy.
 Art. 7 - The Sped shall maintain also functionalities of
exclusive use by the registration agencies for the activities of
authentication of business registers.
Accounting Sped (ECD)
Legislation IN RFB Nr. 787, 11/19/2007
 Establishes
the
compulsoriness
of
maintaining
accounting registers and documents of the Digital
Accounting (ECD)
 Approves the technical specifications manual for the
layout of ECD files and generation (Sole Annex)
Accounting Sped (ECD)
Legislation IN RFB Nr. 787, 11/19/2007
 Art. 3 The following entities shall adopt the ECD, under the terms
of article 2 of the Decree Nr. 6.022, of 2007:
 I – in respect to accounting facts occurred after January 1st, 2008,
the legal entities subject to differentiate economical-tax inspection
under terms of the RFB Decision Nr. 11.211, of November 7th., 2007,
and subject to income tax based upon the real profit;
 II – in respect to accounting facts occurred after January 1st, 2009,
the other legal entities subject to Income Tax based on the Real
Profit;
 [1] The delivery of the ECD is optional to the other legal entities
not compelled under the terms of the proposition, in respect to the
accounting facts occurred after January 1st., 2008.
Accounting Sped (ECD)
Legislation IN RFB Nr. 787, 11/19/2007
 Art. 4 The ECD shall be submitted to the Validating and Signing Program
(PVA) specially developed for this purpose, to be available in the RFB page in
Internet, at the address <www.receita.fazenda.gov.br/sped>, with at least the
following functionalities:
 ...............
 Art. 5 ECD shall be transmitted annually to Sped up to the last working day
of June of the year subsequent to the calendar year related to the accounting.
 [1] In case of extinction, partial splitting, total splitting, fusion or
incorporation, the ECD shall be delivered by the extinguished, split, fused,
incorporated and incorporating legal entities up to the last day of the month
subsequent to the event.
 [3] Exceptionally, in respect to accounting facts occurred in 2008, the term
mentioned in Paragraph 1st will be the last day of June, 2009.
Accounting Sped (ECD)
Elimination of OA with ECD
 Eliminated: IN86 and Manad
 Tacitly eliminated: Reason (formal elimination proposal)
 Suggested: transcription of trial balance for suspension
and reduction in the Journal (the demonstration of the
computation base continues in the Lalur)
Diagram Accounting Sped (ECD)
Entrepreneur or
Company
Layout
SPED – National Repository
.
.
.
.
BD
Generate File
Validate
Receive
Supply Receipt
Supply Situation
. Accounting
. Data Bank
Internet
Legal
Representative
Accountant
Java
Program
.
.
.
.
.
.
.
Application
Validate
Execute
Request
Visualize
Transmit
Consult
Obtain authentication
Download
Consult Access
. Send Summary (Application, TA, TE)
. Receive Authentication/Requirement
BD
Intranet
Internet
Extranet
Internet
Trade Board
Entities
. Generate GR
. Check Payment
. Analize Register and
Application
. Authenticate Register
. Supply situation
. Updating Data in the SPED
BACEN
SUSEP
SEFAZ
RFB
OTHERS
Updatings Accounting Sped
 IN RFB Nr. 787, of November 19th., 2007, determines the
compulsoriness of maintaining accounting records and
documents of the Digital Accounting (ECD) and approves the
technical specification manual of layout for the generation
and files of ECD (Sole Annex)
IN DNRC Nr. 107, of May 30th., 2008, determines the
procedures to the validation and efficiency of the
accounting instruments of the entrepreneurs and business
companies (review of IN DNRC Nr. 102/2006)
 Agreement between RFB and DNRC with approval by the
Trade Boards for the use
Tax Sped
e-Lalur: The purpose is to cover the computation
of the tax up to the value transferred to the
DCTF
Contribuinte
RFB
Lay out
Data bank
SPED
Reception
Validation
Electronic
Power-of-attorney
Text
File
Accountant
Administrator
. Original File
. Data bank
. Download
Java
Program
Internet
•
•
•
•
•
•
•
Import
Recover
Type
Validate
Exscute
Visualize
Transmit
Periodicity: ANNUAL
WebService
PORTAL
www.receita.fazenda.gov.br/sped
Tax Sped
Covered Registers
 Entry Register
 Outlet Register
 ICMS Computation Register
 IPI Computation Register
 Inventory Register
Tax Sped
 Compulsoriness
A common list will be prepared between RFB and
Treasury Department
Other Companies will be exempt
 Requirement
After January 2009. (ICMS Agreement 143/06,
amended by the ICMS Agreement 13, of April 4th.,
2008)
 Layout
Cotepe Act Nr. 09, of April 18th., 2008 (amends the
Cotepe Act Nr. 11, of June 28th., 2007)
Tax Sped
Legislation: ICMS Agreement Nr. 143, of
12/15/2006

Institutes the EFD: set of tax accounting documents and
other information of interest of the State Public Treasuries
and of the RFB, as well as, in the computation of taxes
relative to the operations and payments made by the
taxpayers (First clause)
Tax Sped
Legislation: ICMS Agreement Nr. 143 of
12/15/2006
 The use of EFD is compulsory for the ICMS or IPI
taxpayers.
 The Public treasuries may exempt some taxpayers from
EFD.
Tax Sped
Legislation: ICMS Agreement Nr. 143 of
12/15/2006
 The taxpayer shall maintain different EFD for each
facility (Fifth clause).
 The digital file shall contain the information of the tax
computing period and will be generated and maintained
within the term established by the Legislation of each
State and RFB (Sixth clause).
Diagram Tax Sped
Taxpayer
Layout
SEFAZ
RFB
Databank
Santa
Catarina
Electronic
Power-ofAttorney
Text
File
RIS
SPED
Legal
Represaentative
Java
Program
Minas
Gerais
Validation
Reception
Rio de
Janeiro
.
.
.
.
.
.
Import
Type
Validaate
Execute
Visualize
Transmit
Periodicity: MONTHLY
. Original File
. Databank
. Download
São
Paulo
Internet
Updatings Tax Sped
 Compulsoriness of the EFD after January 1st, 2009: sole
base of compelled within the federal and state sectors
 PVA homologation with the functionality of typing with of
basic Help
 Users guidance, separate manual, to explain how to fill
out the EFD sectors
 Attached manual is part of the layout published in
Cotepe Act
NF-e Concept
It is a document issued and stored electronically,
of digital existence only, for the purpose of
documenting a merchandise circulation or service
rendering operation performed between the
parties, the legal validity of which is assured by
the digital signature of the issuing party and
reception by the Public treasury, before the
occurrence of the Generating Fact.
NF-e Diagram
Seller
For each operation the seller shall
request Sefaz an authorization
to use the NF-e
Purchaser
Sends
NF-e
The reception is made
before the Generating Fact
Treasury Department
NF-e Diagram
Seller
Sefaz will validate the
Purchaser
received NF-e
Sends
NF-e
Validation Reception:
Digital Signature
Validation
Treasury Department
XML Diagram
Numbering
Issuing Party Authorized
NF-e Diagram
Seller
Purchaser
If the analysis is positive, will
authorize the use of NF-e
Sends
NFE
Returns the
NF-e Use
Authorization
Validation Reception:
Digital Signature
Validation
Treasury Department
SML Diagram Numbering
Issuing Party Authorized
NF-e Diagram
Seller
Purchaser
Will retransmit NF-e to
Destination Sefaz and to
Federal Revenue Dept.
Sends
NFE
Returns
Authorization to
use NF-e
Retransmits NF-e
Treasury Department
Destination Sefaz
and Federal Revenue Dept.
NF-e Diagram
Seller
Authorized Transit - DANFE
Sends
NFE
Returns
Authorization
to use NF-e
Treasury Department
Purchaser
The use of the NF-e in the operation is
authorized, DANFE will monitore the
transit of the goods
Destination Sefaz
and Federal Revenue Dept.
NF-e Auxiliary Document
NF-e Diagram
Seller
Purchaser
The addressee shall check
the existence and
validity of the NF-e by
consulting the Internet, using
the access key
Treasury Department
NF-e web site
NF-e Diagram
Seller
With the information, the
Inspection may perform postvalidation of the data and
proceed with the necessary
procedures
Purchaser
Inspection
Post-validation:
Public
treasury
• Coherence of information
• Crossing of data
NF-e Diagram
Taxpayer
Original SEFAZ
SPED
Validation
Autorization
TED Dist
TED Dist
Generates XML Bill
Reception
Validation
Validation of
Signature
Internet
RIS
Client
WebService
TED Dist
Consultation
Periodicity: Randomly
SUFRAMA
Detran
Visualizer
WebService
Destination SEFAZ
Internet
NF-e Situation
PORTAL
www.nfe.fazenda.gov.br
Virtual Sefaz of the NF-e
 Central technological frame to Receive, Treat and Send the
NF-e to the Original or Destination Sefaz
 Offer the technological infrastructure to Sefaz to authorize
the issue of the NF-e
 Contribute to the mass use of NF-e
 Simplification of efforts, economy and standardization
Virtual RFB Sefaz
 Serve the 27 State Treasury Departments
 Production, since January 2nd., 2008
 Capacity to receive 300 NF-e per second
 High capacity of growth and availability higher than
99.99%
 Receiving and treating more than 180 million NF-e/AN per
month.
Virtual Sefaz of the NF-e
 Fast service for the demand in the case of compulsoriness of
NF-e of April and December 2008;
 Implantation of physical flow control of interstate
operations, in order to assure the effective entering of the
goods in the State of destination;
 Under liberation for the production of the SCAN contingency
of SEFAZ-UF through the National Environment – under
production in September 2008.
Multiregional Distribution of NF-e
Taxpayers
Taxpayers
Taxpayers
Taxpayers
NFe
NFe
NFe
SEFAZ
NFe
...
NFe
SEFAZ
State
SEFAZ
National SPED
Virtual SEFAZ
Federal
Massification of Use of NF-e
 9 out of the 27 States authorize with their own systems:
SP, RS, BA, GO, MG, MT, PE, DF and RO
 7 states in the Virtual RFB SEFAZ: CE, ES, MA, PA, PI, PR
and RN
 12 states in the Virtual RS SEFAZ: AC, AL, AM, AP, MS, PB,
RJ, RR, SC, SE,TO and RO
Present situation of the NF-e
 Adhesion of 19 Companies in the pilot phase
 Adhesion of 45 other Companies in the 2nd. phase in SP
 More than 700.000 Companies issuing already the NF-e
in operations with all States
 Acttually : more than 4 billion NF-e issued
Present situation of the NF-e
 MF/SE agreement under commodatum regimen (US$
28 million), to improve the technological infrastructure
of SEFAZ and of State border Inspection Stations
 Activation of the NF-e Service Station by phone 08009782338
 Improvement of the contingency electronic solution
(production in September 2008)
 Free of charge provision by SEFAZ/SP of a NF-e issuing
system for companies with small issuing volume.
Portal of Sped
Portal of NF-e
NF-e Updating
On April 1st, 2008, the issuing of NF-e became compulsory
for the taxpayers (more than 6,000 facilities) :
 Manufacturers and distributors of cigarettes
 Producers, formulators and importers of liquid fuels
 Distributors of liquid fuels
 Transporters and retail distributors of fuels
 The compulsoriness is applied to all operations of those
contributors, being prohibited the issue of models 1 and 1A
bills of sale
NF-e Updating
Starting on December 1st, 2008, there will be
compulsory issue of NG-e by the following taxpayers
(approximately 45,000 facilities):
 Manufacturers of alcoholic beverages (RB > R$
360.000)
 Manufacturers of beer, draft beer and soft drinks
 Manufacturers and importers of wines
 Steel mills ironworks
 Merchants of electrical energy
 Manufacturers of automotive vehicles
 Manufacturers and distribution of medicines
 Cold-storage plants
 Manufacturers of cement
NF-e Updating
Protocol for the extension of compulsoriness, from
September 1st to December 1st., 2008:
 Problems of curtailment
 Security Form – 7 suppliers
 Increased from R$0,10 to R$0,85 per sheet
 Adjustment of the standard for replacing the security
form by DANFE with previously authorized access key
 Creation of exception rules for certain segments that
are not prepared for the issue (fuels, vehicles)
NF-e Updating
In 2009, the following sectors will become obligatory:
 Wholesale merchants of food, beverages and cleaning
material
 Fuels: solvents, alcohol for other purposes (closing the
chain)
 Automotive Batteries
 Auto parts industry
 Manufacturers of beverage containers
 Importers of vehicles
 Importers of alcoholic beverage
CT-e Updating
Electronic Transport Bill of lading (CT-e):
 States: SP, RS, GO and RO
 RFB: Construction of the National Portal and
Environment
 Pilot project: 9 Companies to the present 36
Companies
 CT-e of Virtual Sefaz : RS (Aug/08) and SP (Jan/09)
 Pilot in June 2008
 Voluntary adhesion in September 2008
 Compulsoriness for January 2009 (Invoicing)
Carlos Sussumu Oda
sped@receita.fazenda.gov.br