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SPED (e-Reporting)

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SPED stands for Sistema Publico de Escrituracao Digital (in Portuguese) or Public System of Digital Bookkeeping (in English). It is an e-Reporting to standardize and simplify the fiscal and accounting reports, with the objective to replace paper-based reports.

There are several SPEDs to be delivered to the Brazilian authorities, and they are mandatory. They are classified as:

  • ECD | Digital Accounting Bookkeeping
  • EFD | Digital Fiscal Bookkeeping
  • ECF | Tax Accounting Bookkeeping

The most important SPEDs are:

  • SPED ECD Accounting | Annually | Reporting the entire balance sheet and P&L
  • SPED EFD Fiscal | Monthly | Reporting amount owed of ICMS (Goods and Services Tax) and IPI (Tax on Industrialized Products)
  • SPED EFD Contributions | Monthly | Reporting amount owed of PIS (Social Integration Program) and COFINS (Contribution to Social Security Financing)
  • SPED ECF Tax Accounting | Annually | Reporting amount owed of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit)

SPED ECD blocks and registers

You can see in the table below some examples of the blocks and registers that the SPED flat file should contain.

SPED Block Register Description Bookkeeping Type G Bookkeeping Type R Bookkeeping Type B
ECD 0 Opening of the File, Identification, and References
ECD 0 0000 Register 0000: Opening of digital file/entity identification Mandatory Mandatory Mandatory
ECD 0 0001 Register 0001: Block 0 Opening Mandatory Mandatory Mandatory
ECD 0 0007 Register 0007: Other Entity’s Subscriptions Mandatory Mandatory Mandatory
ECD 0 0020 Register 0020: Decentralized Accounting Bookkeeping Optional Optional Optional
ECD 0 0150 Register 0150: Participant Register Table Optional Optional Not Applicable
ECD 0 0180 Register 0180: Identification of Related Participant Mandatory (Dependent) Mandatory (Dependent) Not Applicable
ECD 0 0990 Register 0990: Block 0 Closing Mandatory Mandatory Mandatory
ECD I Details of Accounting Postings
ECD I I001 Register I001 – Block I Opening Mandatory Mandatory Mandatory
ECD I I010 Register I010 – Bookkeeping Identification Mandatory Mandatory Mandatory
ECD I I012 Register I012 – Subsidiary Journal Not Applicable Mandatory Optional
ECD I I015 Register I015 – Account Identification of Summary Bookkeeping that Refers to the Auxiliary Bookkeeping Not Applicable Mandatory Optional
ECD I I020 Register I020 – Additional Fields Optional Optional Optional
ECD I I030 Register I030 – Journal Opening Term Mandatory Mandatory Mandatory
ECD I I050 Register I050 – Chart of Accounts Mandatory Mandatory Mandatory
ECD I I051 Register I051 – Referential Chart of Accounts Optional Optional Optional
ECD I I052 Register I052 – Identification of Agglutination Codes Optional Optional Optional
ECD I I075 Register I075 – Table for Standard History Optional Optional Not Applicable
ECD I I100 Register I100 – Cost Center Optional Optional Optional
ECD I I150 Register I150 – Periodic Balances, Period Identification Mandatory Mandatory Mandatory
ECD I I151 Register I151 – Digital signature of the files that have “Fichas de Lancamentos” used in the period Not Applicable Not Applicable Optional
ECD I I155 Register I155 – Periodic Balances Details Mandatory Mandatory Mandatory
ECD I I200 Register I200 – Accounting Postings Mandatory Mandatory Not Applicable
ECD I I250 Register I250 – Posting Entries Mandatory Mandatory Not Applicable
ECD I I300 Register I300 – Daily Trial Balances – Date Identification Not Applicable Not Applicable Mandatory
ECD I I310 Register I310 – Details of Daily Trial Balances Not Applicable Not Applicable Mandatory
ECD I I350 Register I350 – Balance of Profit & Loss Account – Before the Closing Period Optional Optional Optional
ECD I I355 Register I355 – Details of Account’s Balances before Financial Year Closing Mandatory (Dependent) Mandatory (Dependent) Mandatory (Dependent)
ECD I I500 Register I500 – Parameters to Print and Display the Auxiliary Ledger with Flexible Layout Not Applicable Not Applicable Not Applicable
ECD I I510 Register I510 – Definition of Fields for Auxiliary Ledger Book with Flexible Layout Not Applicable Not Applicable Not Applicable
ECD I I550 Register I550 – Details of Auxiliary Ledger with Flexible Layout Not Applicable Not Applicable Not Applicable
ECD I I555 Register I555 – Totals in Auxiliary Ledger Book Not Applicable Not Applicable Not Applicable
ECD I I990 Register I990 – Block I Closure Mandatory Mandatory Mandatory
ECD J Accounting Statements
ECD J J001 Register J001: Block J Opening Mandatory Mandatory Mandatory
ECD J J005 Register J005: Accounting Statement Optional Optional Optional
ECD J J100 Register J100: Balance Sheet Optional Optional Optional
ECD J J150 Register J150: Profit & Loss Statement Optional Optional Optional
ECD J J800 Register J800: Other Information Optional Optional Optional
ECD J J900 Register J900: Closure Statement Mandatory Mandatory Mandatory
ECD J J930 Register J930: Identification of Bookkeeping Signatory Mandatory Mandatory Mandatory
ECD J J990 Register J990: Block J Closure Mandatory Mandatory Mandatory
ECD 9 Closing of the File
ECD 9 9001 Register 9001: Block 9 Opening Mandatory Mandatory Mandatory
ECD 9 9900 Register 9900: File Registers Mandatory Mandatory Mandatory
ECD 9 9990 Register 9990: Block 9 Closing Mandatory Mandatory Mandatory
ECD 9 9999 Register 9999: Digital File Closing Mandatory Mandatory Mandatory