Análise estrutural sobre as exigências do SPED ECD e ECF como uma obrigação fiscal acessória e o reflexo nos escritórios de contabilidade

Abstract

This work was developed with the objective of analyzing the enforceability of the obligations of the Public Digital Bookkeeping System (SPED) with an emphasis on Digital Accounting Bookkeeping (ECD) and Tax Accounting Bookkeeping (ECF) in companies and understanding how the requirements can cause difficulties for those responsible by the entities in the transmission of the files, causing possible divergence of data and/or leading to a need to correct the transmissions. Given the current scenario where a relevant number of companies are notified by the Brazilian Federal Revenue, the following question arises: Considering the implementation of the Public Digital Bookkeeping System (SPED), what would be the greatest difficulties encountered in meeting the requirements and how does this reflect in the accounting offices? The research is classified as qualitative, bibliographic, with a simulated study. The results were raised based on a hypothetical study of a case with a company in the commercial branch, taxed by real profit. The results reveal that the vast majority of obstacles in complying with the SPED requirements come from a lack of knowledge on the part of entrepreneurs regarding the structure of obligations as well as the difficulties in validating these files due to possible errors and warnings. KEY WORDS: Sped; Requirements; Difficulties; Validation; Ecd; Ecf