Errors in SPED Causes and Prevention

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The Public Digital Bookkeeping System was created in 2007 with the publication of Decree No. , of January , with the aim of standardizing and unifying taxpayers' tax and accounting information before the Tax Authorities. At the time, SPED was an important part of the Federal Government's Growth Acceleration Program (PAC). It began on an experimental and non-mandatory basis in mid-2008, but in the following year it became compulsory for large companies taxed by Real Profit. Since then, year after year, the list of companies required to send information to the SPED environment has gradually increased, starting in 2014 to also oblige most companies opting for Presumed Profit . You can find the complete list of which companies are obliged to SPED here on the Arquivei Blog.

Where do problems come from? SPED is a database that gathers information from a huge amount of taxpayers and companies. It has a specific layout for sending data and validation rules for receiving information. It is precisely in the reception and Industry Email List validation phase that many companies face problems, as there are errors that make it impossible to receive data, and often generate fines for non-delivery or non-compliance with the data sent. Another relevant aspect is that sending incomplete data, in addition to subjecting companies to pecuniary sanctions, may also lead to having to face audits resulting from these non-conformities. Therefore, it is very important to know the most common errors when sending SPED files and how to avoid them.



Main SPED files It is important to remember that the SPED environment is composed of several files that need to be delivered, each one with its own layout and purpose. These are the main ones: ECD (Digital Accounting Bookkeeping); ECF (Tax Accounting Bookkeeping); EFD-Contributions (Digital Tax Bookkeeping – Contributions); EFD ICMS IPI (Digital Tax Bookkeeping - ICMS IPI); EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information); e-Financial eSocial. Each SPED listed above has its specificity and its particular layout as well as its validation rules. It is therefore important to know what the main mistakes are to avoid fines and annoyances. Most common errors when sending SPED files Each SPED listed above has its specificity and its particular layout as well as its validation rules.