SPED Fiscal

Quinta-feira, 22 de Setembro de 2011

A Escrituração Fiscal Digital - EFD é um arquivo digital, que se constitui de um conjunto de escriturações de documentos fiscais e de outras informações de interesse dos fiscos das unidades federadas e da Secretaria da Receita Federal do Brasil, bem como de registros de apuração de impostos referentes às operações e prestações praticadas pelo contribuinte. Este arquivo deverá ser assinado digitalmente e transmitido, via Internet, ao ambiente Sped.

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Éder Paulo Miotto

Opinião de Éder Paulo Miotto:

A Escrituração Fiscal Digital - EFD se constitui de um conjunto de escriturações de documentos fiscais e de outras informações de interesse da união e dos estados, onde através da transmissão de arquivos magnéticos via internet o fisco recebe informações detalhadas das operações dos contribuintes e da apuração dos tributos e débitos gerados pelos contribuintes.  Este arquivo é assinado digitalmente e transmitido, via Internet, ao ambiente Sped.

O ponto positivo é que se visualiza desta forma a padronização em nível nacional das informações a serem prestadas as secretarias de fazenda de cada estado, além de simplificar a geração dos livros fiscais, já que com a escrituração fiscal digital não será mais exigida a escrituração dos livros fiscais de forma física.

No contraponto vem a necessidade de adaptação a esta nova sistemática por parte das empresas, principalmente pelo fato de que muitas informações que eram prestadas anualmente pararão a ser mensais. Porém este problema  deve ser passageiro.

Existem também as situações de suporte técnico e velocidade de processamento das informações por parte dos servidores dos estados e da união, que não poucas vezes tem gerado lentidão e seguidas paradas para manutenção de sistemas. Que certamente tenderão a melhorar com a evolução do modelo. O fato é que todos precisarão se adaptar a estes novos tempos.

A legislação que criou o Sped Fiscal foi o CONVÊNIO ICMS 143/06, publicado no DOU de 20.12.06, pelo Despacho 18/06 e convênios posteriores.

Para maiores esclarecimentos sobre Sped Fiscal acesse:

http://www1.receita.fazenda.gov.br/sistemas/sped-fiscal/

Para saber se sua empresa está obrigada a apresentar o Sped fiscal acesse:

https://www.sped.fazenda.gov.br/spedfiscalserver/ConsultaContribuinte/De...

Acesse o portar do Sistema Público de Escrituração Digital para saber sobre outros tipos de Sped:

http://www1.receita.fazenda.gov.br/sistemas/

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