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SPED - ECF Manual

May/2015

Summary

Presentation. 4

Objectives. 4

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31. Bibliographical References. 86

Presentation

Decree No. 6,022 established the Public Digital Bookkeeping System (SPED) in January 22, 2007, with changes by Decree No. 7,979 in April 8, 2013, which defined it thus:

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The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September of the year following that of the bookkeeping period in the Public Digital Bookkeeping System (SPED).

Objectives

The SPED project has the following main objectives:

To promote the integration of tax authorities through standardization and sharing of accounting and tax information, following legal access restrictions.
To Rationalize and unify accessory liabilities for taxpayers, establishing only one transfer of different accessory liabilities from different supervisory bodies; and
To accelerate the identification of tax offenses through improved process controls, faster access to information and a more effective inspection of operations with data cross-checking and electronic audits.

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1. Premises of the SPED Project

To promote an improved business environment for companies in the country.
To eliminate unfair competition by raising competitiveness among companies.
The official document is the electronic document with legal validity for all purposes.
To use the ICP Brazil standard Digital Certification.
To promote the sharing of information.
To create, in legal and business legislation, the legal figure of Tax Bookkeeping and the Electronic Invoice.
To maintain the legal responsibility for the security of the taxpayer's electronic Tax Bookkeeping records.
To reduce costs for taxpayers.
To minimize interference on the taxpayer's environment.
To offer applications that issue and transmit the Digital Bookkeeping and the e-INV, for optional use by taxpayers.

2. Benefits

SPED provides several benefits, which include:

Reduced paper consumption, with lower costs and environmental conservation.
Reduced costs by rationing and simplifying accessory liabilities.
Standardization of the information provided by taxpayers to government bodies.
Reduced involuntary involvement in fraudulent practices.
Reduced time spent with tax auditors at the taxpayer's office.
Simplification and acceleration of procedures subject to control of the tax administration office.
Strengthening of control and inspection through the exchange of information among tax administration offices.
Faster access to information.
Increased auditor productivity by eliminating steps to collect files.
Taxpayers may exchange information among themselves from a default layout.
Reduced administrative costs.
Improved quality of information.
Possibility of crosschecking accounting and tax data.
Availability of authentic and valid copies of bookkeeping records for distinct and concomitant uses.
Reduction of "Brazil Cost", and
Improving the fight against tax evasion.

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3. History

Constitutional amendment No. 42, approved on December 19, 2003, introduced clause XXII of art. 37 of the Federal Constitution, determines that the tax offices of the Union, of the States, of the Federal District and of the Municipalities must operate in an integrated manner, including the sharing of registers and tax information.

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In the same line as the actions stated in PAC aiming to remove administrative and bureaucratic obstacles to economic growth, SPED is intended to provide a better business environment for the country and to reduce the "Brazil Cost", promoting the modernization of the interaction processes between public administration and companies in general, as opposed to the pragmatic search for results, very common in projects aiming to simply increase tax revenues.

4. Scope of Influence

Most taxpayers already use computer resources for both accounting and tax bookkeeping. The images on paper simply reproduce the information from the electronic media.

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5. Requirement

All legal entities, even those immune or exempt, are required to fill out the ECF, whether they be taxed by taxable income, deemed profit or estimated profit, except:

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Finally, the ECF will present the economic and general information forms in a new format for companies to fill out.

6. Partners

Members

Brazilian Association of State Capital Treasury Departments (ABRASF)
Central Bank of Brazil - BACEN
Securities and Exchange Commission - CVM
National Trade Registration Department - DNRC
National Meeting of State Tax Administrators and Coordinators - ENCAT
Brazilian Federal Revenue Service - RFB
Treasury, Finances, Revenue or Taxation Services of the States and of the Federal District
Superintendence of the Manaus Free Trade Zone - SUFRAMA
Superintendence of Private Insurance - SUSEP
National Road Transportation Agency - ANTT
Brazilian Association of Listed Companies - ABRASCA
Brazilian Association of Credit Cards and Services Companies - ABECS
Brazilian Association of Banks - ABBC
National Association of Financial Market Institutions - ANDIMA
National Automakers Association - ANFAVEA
Federal Accounting Council - CFC
Brazilian Federation of Banks - FEBRABAN
National Federation of Accounting Service Companies and of Companies of Advisement, Expertise, Information and Research - FENACON
National Federation of Technical Computing Service Companies - FENAINFO
Commercial Board of the State of Minas Gerais - JUCEMG

Entities

7. SPED ECF

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9.1.

9.2.

9.3.

9.4.

9.5.

9.6.

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7.1. What it is

The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September 2015 in the Public Digital Bookkeeping System (SPED).

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ECD data recovery is mandatory for companies required to submit the ECD.

7.2. How it works

From its accounting system, the company creates a digital file in the format specified in the annex to the Cofis Executive Declaratory Act No. 20/2015, which complements the NORMATIVE INSTRUCTION RFB No. 1524, FROM DECEMBER 08, 2014 (available in the Legislation menu).

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PVA also includes features to view the bookkeeping and generate/restore backup.

7.3. SPED Utilization Flow

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8. Legislation

Decree No. 6,022 from January 22, 2007, and later changes - Established the Public System of Digital Bookkeeping - SPED.
RFB Normative Instruction No. 1,420 from December 19, 2007, and later changes - Determines on Digital Bookkeeping (ECD).
RFB Normative Instruction No. 1,422 from December 19, 2007, and later changes - Determines on Tax-Accounting Bookkeeping (ECF).
Legislation for ECF file Layout, annexed to Cofis Executive Declaratory Act No. 20/2015
ECF full legislation link http://www1.receita.fazenda.gov.br/sistemas/ecf/legislacao.htm

9. Code Tables

Chart of Accounts for Financial Institutions – Cosif
Countries Table
Cities Table (in the IBGE website: menu Download > Geosciences > Organization)
Signing parties qualification table (art.10, § 1st of Normative Instruction DNRC No. 107/08)
Tables Maintained by the Federal Revenue Service
Special Status Indicator
Code of the institution responsible for managing the register
Code of relationship
Code of class of account/account group
Code of entity responsible for reference chart of accounts maintenance
Reference Chart of Accounts

10. Installation Procedure

The procedures to install the Tax-Accounting Bookkeeping - ECF are simple. Just follow the steps below11.1. . 11

10.

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1.

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Update Procedures

To update the RPO, you need to apply the patch found in the installation package.

10.2. Compatibility Program of

11.3.

11.4.

11.5.

11.6.

11.7.

11.8.

11.9.

11.10.

10.1. Update Procedures

To update the RPO, you need to apply the patch found in the installation package.

10.2. Compatibility Program of Accounting Basis for ECF

Run the compatibility program of SIGACTB (U_UPDCTB), to create the tables used by ECD/ECF.

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CS0 – ECD Revision
CS1 – ECD Complementary Data
CS2 – ECD Company
CS3 – Chart of Accounts
CS4 - Reference Chart of Accounts
CS5 – ECD Cost Center
CS6 – ECD Managerial Vision
CS7 – ECD Default History
CS8 – ECD Accountant
CS9 – ECD Employee
CSA – ECD Transactions Header
CSB – ECD Transaction Items
CSC – ECD Trial Balance
CSD – ECD Trial Balance Header
CSE – ECD Balance Items
CSF – ECD RTFb Balances
CSG – ECD Daily Trial Balance
CSH – Pre-Validation Description
CSI – ECD Pre-Validation Formulas
CSX – ECD Journal Imports
CSY – Journal Imports Breakdown
CSR – SCP Register
CST – Correlated Sub-accounts Register
CSZ – ECF Data

11. Attention Points

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11.1. Chart of Accounts Register (CT1)

You must classify the chart of accounts in accordance with its class (CT1_NTSPED), as well as open new accounts to meet the chart of accounts issued by RFB. RFB asks taxpayers to perform this maintenance, in order to better identify taxpayer ledger accounts.

Important

Companies using a ledger account for cost and expense (or vice versa), must split those accounts in one or more accounts. If they choose not to split the chart of accounts, they must analyze the possibility of binding various cost centers to their reference chart.

The account types are 01-Asset Accounts, 02-Liability Accounts, 03-Net Equity, 04-Income Statement Accounts, 05-Memorandum Account, 09-Others. This classification affects data creation for SPED ECF. In case of poor classification, the file created may return balance, calculation and statement errors.

11.2. Reference Chart of Accounts (CVD)

A chart of accounts based on DIPJ. Companies should generally use the files offered by RFB through the Cofis Executive Declaratory Act No. 20/2015.

The reference chart of accounts purports to establish a relationship (a FROM-TO) between those of the company's chart of accounts and a RFB standard.

The Reference Chart of Accounts must be adopted for the ECF as well as for Digital Bookkeeping - ECD, following the same binding procedure used for the chart of accounts of the company. For importing purposes, the files containing the equity and income statement accounts corresponding to the taxation method of the company must be concatenated. For example: considering the company is, in a general sense, a legal entity - taxable income - the reference files L100A + L300A must be concatenated.

Important

You must bind ALL accounts, INCLUDING the summary ones. These data are needed for sending the Fiscal Year Income Statement and the Equity Balance Sheet.

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You may bind the chart of accounts through a pre-registration via routine Reference Chart of Accounts (CTBA025) and, after linking it, through the chart of accounts register. You can use several references for multiple cost centers; though this is not recommended by accounting standards (CRC).

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Exemplo_Plano_Ref_1_PJ_em_Geral_L100A_L300A.cve
Exemplo_Plano_Ref_2_PJ_em_Geral_Lucro_Presumido_P100_P150.cve
Exemplo_Plano_Ref_3_Financeiras_L100B_L300B.cve
Exemplo_Plano_Ref_4_Seguradoras_L100C_L300C.cve
Exemplo_Plano_Ref_5_Imunes_Isentas_em_Geral_U100A_U150A.cve
Exemplo_Plano_Ref_6_Financeiras_Imunes_Isentas_U100B_U150B.cve
Exemplo_Plano_Ref_7_Seguradoras_Imunes_Isentas_U100C_U150C.cve
Exemplo_Plano_Ref_8_Entidades_Fechadas_Previdência_Complementar_U100D_U150D.cve
Exemplo_Plano_Ref_9_Partidos_Políticos_U100E_U150E.cve
We have created these examples from the tables installed in the validation program PVA DA ECD version 3.1.8.

11.3. Employees Register (CVC)

An optional register for entering those responsible for the accounting turnover of the company. When registering, we recommend filling it out in all the default entries it participates in.

11.4. Signatories (CVB)

This is for entering the data of bookkeeping signatories. Two signatures are required: one of the accountant and one of the company. For the signatory signature, only natural person digital certificates can be used (e-PF or e-CPF).

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The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website.

11.5. Book Configurations Register (CTN) and Managerial Vision (CTS)

To register the managerial visions needed for various ECF records. These must follow Brazilian accounting regulations. After registering, bind the visions to the accounting books. For further information on how to create these visions, contact support and/or the accountant in charge.

Important

A poor structuring of the managerial vision may cause system sluggishness and/or may crash the bookkeeping routine.

11.6. Companies Register (SIGAMAT – SM0)

Check whether the following information is filled out correctly: CNPJ, State Registration, IBGE city code (in this register, the State code is required), NIRE, date in company record, and address (public area, postal code, district, city, and State). If any of these data is transmitted incorrectly, the ECF may be refused.

Important

The system handles the address field (public area) with regard to the following typing aspects

If the system finds a comma, it considers the entire text prior to it as the public area, then it considers the first occurrence after the comma as the number and the second occurrence as the complement.
Example: Address: Braz Leme av., 1671 Floor1
For the address above, the public area is “Braz Leme av.”, the number is “1671” and the complement "Floor1”.
If the system does not find the comma, the last occurrence is regarded as the number.
Example: Address: Braz Leme av. SN
For the address above, the public area is “Braz Leme av.”, the number is “SN”.

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12. Utilization Procedures

In Protheus, the ECF creation process is divided into two stages. The first one is to record data, which consists of gathering information from the ERP in a SPED database (CS tables), so the system can properly sort the accounting data. The second stage is to create the data for composing the physical file to be submitted to PVA (Validation and Signature Program of RFB).

10.

12.1. Viewing the Bookkeeping Central

To view the Bookkeeping Central, in module Managerial Accounting of Protheus, click Bookkeeping Central or search the routine by its code CTBS001:

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Or type

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When the wizard is displayed, fill out the company and/or branch you wish to register.

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View of the Bookkeeping Central layout

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Note: This manual will later present details on the Bookkeeping Central.

13. Using the Bookkeeping Central

13.1. Check Database

This procedure pre-validates the database, thus avoiding some problems when bookkeeping. So we recommend you to use this resource before bookkeeping.

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Parameters

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1. Initial Bookkeeping Period	Enter the initial date of bookkeeping
2. Final Bookkeeping Period	Enter the final date of bookkeeping
3. Calendar	Enter the calendar code for validation. The Calendar must encompass the initial and final dates entered above.
4. Account From	Enter the initial account to execute the pre-validation.
5. Account To	Enter the final account to execute the pre-validation.

Select the branches you need to process

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In case of error, the following screen is displayed.

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2. Click Next

1. Table with errors found

A list with the main errors found in the database is displayed

2. Print Report

Clicking this button prints a report with the errors found

3. Next

Click Next to continue the database checking process

1. Select a company	Enter the company/branch you wish to register.
2. Click Add	Place the cursor on ECF and click Add to fill out the parameters

3. Remaining Percentage	Percentage remaining from Split-off
4. Corrective	Indicator of whether the bookkeeping is corrective or original
5. Previous Receipt Number	In case of corrective bookkeeping, enter the number of the previous receipt
6. ECF Type	Type of ECF
7. SCP Identification	Code/CNPJ when previous item is ECF of SCP
8. Event Date	Date of special status event
9. Stock Evaluation Method	Method of Closing Stock evaluation
Next	Click Next

1. Refis	Indicator of REFIS program chooser Default: No
2. Paes	Indicator of PAES program chooser Default: No
3. Taxation Method	It indicates the method of profit taxation. Default: Taxable Income
4. Periodicity	Period of IRPJ and CSLL Calculation, whether Quarterly or Annual Default: Annual

5. LE Qualification	Legal Entity Qualification Indicator in which: 01=LE in General 02=LE Component of Financial System or 03=Insurance Companies Default: 01
6. Period Taxation Method	Method of Taxation in Period
7. Estimative Calculation Method	Method of calculation by estimate
8. Bookkeeping Type	It indicates whether the bookkeeping type is by L - Cash Book or C - Ledger Entry

12. RTT Extinction	It indicates whether a chooser for RTT extinction in 2014 is at issue
13. Differences – Corporate x FCONT	It indicates whether corporate accounting differs from the FCONT
Next	Click Next

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Presentation

Objectives

1. Premises of the SPED Project

2. Benefits

3. History

4. Scope of Influence

5. Requirement

6. Partners

Members

Entities

7. SPED ECF

8. Legislation

9. Code Tables

10. Installation Procedure

11. Attention Points

12. Utilization Procedures

13. Using the Bookkeeping Central

14. Frequently Asked Questions

15. Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB

01. LE Rate 15%	Legal Entity Subject to 15% CSLL Rate S - Yes N - No You must select "Yes" in the cases of legal entity of private insurance, of legal entity of capitalization and of legal entity referred to in clauses I to VII, IX and X of § 1 of art. 1 of Complementary Law No. 105, from January 10, 2001 and “No” for the others
02. Legal Entity SCP Quantity	SCP Quantity of LE - Ostensible Partner of SCP - SCP Total.
03. Investment Funds/Clubs Adm.	Administrator of Funds or Investment Clubs S - Yes N - No
04. Consortium Shareholdings	Shareholdings in Company Consortia S - Yes N - No
05. Operations Abroad	It indicates whether the LE has operations abroad S - Yes N - No The legal entity, including financial institution or insurance company, as listed in § 1 of art. 22 of Law No. 8.212, from 1991, and in clause II of art. 14 of Law No. 9.718, from 1998, which has exported/imported goods, services or entitlements or has earned financial revenues or incurred financial expenses, in operations executed with natural person or legal entity headquartered or residing abroad; even if such operations were not executed with affiliated entity or with entity headquartered or residing in a country or facility with favored taxation, or the internal legislation of which opposes confidentiality related to the corporate composition of legal entities or their ownership, must sign this field. The legal entity, including financial institution or insurance company, that executes the aforementioned operations via intermediary entity, must also select this field.
06. Operations with Affiliated or Intermediary Entity	Operations with affiliated entity or intermediary Entity/Country with taxation S - Yes N - No This field must be selected by the legal entity, including financial institution or insurance company, as listed in § 1 of art. 22 of Law No. 8.212, from 1991, and in clause II of art. 14 of Law No. 9.718, from 1998, which has exported/imported goods, services or entitlements, has earned financial revenues, or incurred financial expenses, in operations executed with natural person or legal entity headquartered or residing abroad; considered by Brazilian law: a) associated entity; b) entity headquartered or residing in countries with favored taxation, or the internal legislation of which opposes confidentiality related to the corporate composition of legal entities or their ownership; and c) from January 1st of 2009, entity residing or headquartered abroad, which enjoys, in the terms of the law, a privileged tax system (Art. 24-A of Law No. 9,430 of 1996, laid down by Law No. 11,727 of 2008). The legal entity, including financial institution or insurance company, that executes the aforementioned operations via intermediary entity, must also select this field.
07. IN RFB 1312/2013	LE classified in article 58-a of IN RFB 1312/2012 S - Yes N - No

08. Shareholdings Abroad	Shareholdings Abroad The legal entity must select this field, if it has shareholdings abroad. S - Yes N - No
09. Rural Activity	Rural Activity: The legal entity must select this field, if it engages in rural activities. S - Yes N - No
10. Exploration Profits	Existence of Exploration Profit: S - Yes N - No Legal entities adopting the taxable income taxation method must select this field, even if they are Refis choosers enjoying tax benefits calculated based on exploration profit
11. Estimated Profit Exemption / Reduction	Exemption and Reduction of Tax for Estimated Profit: S - Yes N - No The legal entity taxed by estimated profit and choosing Refis must select this field, if it enjoys tax benefits derived from the exemption or reduction of income tax.
12. FINOR / FINAM / FUNRES	It indicates whether the LE participates in any of the funds S - Yes N - No This field must be selected by legal entities or groups of associated companies referred to by art. 9, Law No. 8,167, of 1991, edited by the Provisional Decree No. 2,199-14, of August 24, 2001, holders of companies in the segment of the economy at issue, in an act of the Executive Power, a priority for regional development, approved or registered until May 2, 2001, in areas of Sudam and Sudene or the Executive Group for the Economic Recovery of the State of Espírito Santo (Geres) (PD No. 2.199-14, of 2001, art. 4, and PD No. 2.145, of May 2. 2001, art. 50, XX, current PD No. 2.156-5, of 2001, art. 32, XVIII, and No. 2.157-5, of 2001, art. 32, IV).
13. Donations to Election Campaigns	It indicates whether the LE has donated to election campaigns S - Yes N - No The Legal Entity must select this field if has, during the calendar year, made donations to candidates, financial committees and political parties, even if in the form of goods supplied or services rendered to election campaigns.

14. Partic. in Affiliated or Controlled	It indicates whether the LE participates in companies affiliated or controlled S - Yes N - No The legal entity resident of Brazil, which had permanent participation, in the calendar year, in the capital of a legal entity residing in Brazil or abroad, regarded by Brazilian law as evaluated by the equity equivalence method, must select this field.
15. Sales to Export Trade Company	It indicates whether the LE sells to export trade company S - Yes N - No The legal entity that has sold, in the calendar year, to export trade companies, must select this field.
16. Receipts Abroad	It indicates whether the entity has Receipts abroad or from non-residents S - Yes N - No The legal entity that has received, during the calendar year, from natural persons or legal entities, residing or headquartered abroad, or from non-residents, must select this field. Any values through international transfers in reais (TIR); that is, from a bank account in Brazilian real (BRL or R$) held by a non-resident; - values equal to or above BRL 120,000.00 (one hundred and twenty thousand reais), equivalent to BRL 10,000.00 per month, through credit cards; - any values through deposits in checking accounts operated abroad.
17. Assets Abroad	It indicates whether the entity owns assets abroad S - Yes N - No Filled out by all legal entities (Yes), except when the total bookkeeping value to be stated, converted to reais (BRL or R$) at the end of the period covered by ECF, is below BRL 100,000.00 (one hundred thousand reais) (No).
18. Legal Entity Export Trading Company	It indicates whether the LE is an export trading company S - Yes N - No This field must be selected by the export trading company that has bought goods for the specific purpose of exportation or that has exported, in the calendar year, goods acquired for this purpose.
19. Payments Abroad	It indicates whether the LE makes payments abroad S - Yes N - No The legal entity that has paid, credited, delivered, employed or remitted, during the calendar year, to natural persons or legal entities, residing or headquartered abroad, or to non-residents, must select this field. - any values through exchange operations of whatever nature; - any values by means of international transfers in reais (TIR); that is, by using reais (BRL) to credit bank accounts held by non-residents, - values equal to or above BRL 120,000.00 (one hundred and twenty thousand reais), equivalent to BRL 10,000.00 per month, though credit cards; - any values through the use of resources held abroad.

20. E-commerce and Information Technology	It indicates whether the LE is of the electronic commerce and information technology area S - Yes N - No The Legal Entity that, during the calendar year, has sold goods (tangible or intangible) or has rendered services through the Internet, to natural persons or legal entities, residing or headquartered in Brazil or abroad, must select this field. When you select this field, the records X400 (e-Business and Information Technology) and X410 (e-Business) become available.
21. Royalties Received from Brazil and Abroad	It indicates whether the LE has received royalties from Brazil and from Abroad S - Yes N - No The Legal Entity that has received, during the calendar year, royalties from natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: the economic exploration of ownership rights of authorship, trademarks, patents and industrial design. Exploration of know-how, of franchises and of rights pertaining the intellectual property related to cultivars, must fill out this field with "Yes".
22. Royalties Paid to Beneficiaries from Brazil and Abroad	It indicates whether the LE has paid royalties to beneficiaries from Brazil and from Abroad S - Yes N - No The Legal Entity that has made payment or remittance, during the calendar year, of royalties to natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: the economic exploration of ownership rights of authorship, trademarks, patents and industrial design. Exploration of know-how, of franchises and of rights pertaining the intellectual property related to cultivars, must fill out this field with "Yes".
23. Incomes from Services, Interest, Dividends...	It indicates whether the LE has earned incomes derived from services, interest, dividends, etc. S - Yes N - No The Legal Entity that has received, during the calendar year, incomes from natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: technical, scientific, administrative or similar assistance services which imply technology transfer; technical and assistance services which do not imply technology transfer; interests on own capital, as well as interests due to mutual contracts between related companies and interests from financing; dividends due to shareholding of other companies, must fill out this field with "Yes".
24. Payments or Remittance for Services, Interest, Dividends...	It indicates whether the LE has paid or remitted amounts for services, interest, dividends, etc. S - Yes N - No The Legal Entity that has paid or remitted amounts, during the calendar year, to natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: technical, scientific, administrative or similar assistance services which imply technology transfer; technical and assistance services which do not imply technology transfer; interests on own capital, as well as interests due to mutual contracts between related companies and interests from financing; dividends due to shareholding of other companies, must fill out this field

25. Technological Innovation	It indicates whether the LE engages in programs that aim innovation and technological development. S - Yes N - No The legal entity that benefits from tax incentives related to technological research activities and the development of technological innovation as discussed by art. 17 to 26 of Law No. 11,196, from November 21, 2005, or legal entity running industrial or agricultural technology development programs (PDTI/PDTA) discussed by Law No. 8,661, from 1993, approved until December 31, 2005, that have not migrated to the system set forth by art. 17 to 26 of Law No. 11,196, of 2005, must fill out this field with “Yes"
26. IT Training and Digital Inclusion	It indicates whether the LE runs a program of IT training and digital inclusion S - Yes N - No The legal entity that has invested in IT research and development regarding training and competitiveness programs in the computer, automation and information technology fields, as set forth by Law No. 8,248, from October 23, 1991, Law No. 10,176, from October 11, 2001, and Law No. 11,077, from December 30, 2004, regulated by Decree No. 5,906, from September 26, 2006, or has made retail sales in the terms of art. 28 to 30 of Law No. 11,196, from 2005, which addresses the digital inclusion program, must fill out this field with "Yes".
27. LE Enabled	It indicates whether the legal entity is enabled S - Yes N - No The legal entity enabled in the Special Taxation Regime for the Export Platform of IT Services (REPES) or in the Special Regime for the Acquisition of Capital Goods for Export Companies (RECAP) established by Law No. 11,196 of 2005, regulated by Decree No. 5,712 of March 2, 2006, and No. 5,649 of December 29, 2005, respectively, must select this field. The legal entity running a project approved for the Support Program for Technological Development in the Semiconductor Industry (PADIS) or for the Support Program for Technological Development in Digital TV Equipment Industry (PATVD), established by Law No. 11,484 of 2007, must also select this field. The legal entity enabled or co-enabled in the Special Incentives Regime for Infrastructure Development (REIDI), established by Law No. 11,488 of June 15, 2007, and regulated by Decree No. 6,144 of July 3, 2007, with changes introduced by Decree No. 6,167 of July 24, 2007. Enabled or co-enabled in the Special Incentive Regime for Oil Companies Infrastructure Development in North, Northeast and Midwest Regions (REPENEC), established by Law No. 12,249 of 2010, regulated by Decree No. 7,320 of September 28, 2010. Enabled in the Special Incentive Regime for Computers for Educational Use (REICOMP), established by Law No. 12,715 of September 17, 2012. Enabled in the Special Regime for the Brazilian Aviation Industry (RETAERO), established by Law No. 12,249 of 2010. Holder of a cinematographic exhibition project approved in the scope of the Special Taxation Regime for the Development of Cinematographic Exhibition Activities (RECINE), established by Law No. 12,599 of March 23, 2012. Industrial plants that acquire solid residues used as raw materials or intermediary products to manufacture its products, in accordance with art. 5 of Law No. 12,375 of December 2010, must select this field. Enabled or co-enabled in the Special Taxation Regime for the Construction, Expansion, Refurbishment and Modernization of Soccer Stadiums (RECOPA), established by Law No. 12,350 of December 20, 2010. Enabled for purposes of tax benefits laid down by Law No. 12,350 of December 20, 2010, concerning the hosting, in Brazil, of the Confederations Cup FIFA 2013 and of the World Cup FIFA 2014. Enabled in the Special Taxation Regime for the Defense Industry (RETID), established by Law No. 12,598 of March 22, 2012. Enabled in the Special Taxation Regime of the National Broadband Program for the Establishment of Telecommunication Networks (REPNBL – Redes), established by Law No. 12,715 of September 17, 2012, regulated by Decree No. 7,921 of February 15, 2013. Enabled or co-enabled in the Special Regime of Incentive for the Development of the Infrastructure of the Fertilizer Industry (REIF), established by Law No. 12,794 of April 02, 2013, art. 5 to 11. Enabled to enjoy the tax benefits relative to the hosting, in Brazil, of the Olympic Games of 2016, and of the Paralympic Games of 2016, discussed by Law No. 12,780 of 2013.
28. Manaus Industrial Complex	It indicates whether the LE is located at the Manaus Industrial Complex S - Yes N - No Enter whether the legal entity is located in the area of activity of the Superintendence of the Manaus Free Trade Zone (SUFRAMA) as a beneficiary of the incentives laid down by Decree No. 288 of February 28, 1967, and subsequent amendments, Law No. 8,387 of December 30, 1991 and subsequent amendments, or Decree No. 356 of August 15, 1968 and subsequent amendments (Western Amazon), must fill out this field with "Yes".
29. Export Processing Zones	It indicates whether the LE is located in export processing zones S - Yes N - No The legal entity authorized to operate in Export Processing Zones, focused on the production of goods to be sold abroad, as established by Law No. 11,508 of July 20, 2007 and by Law No. 11, 732 of June 30, 2008, must fill out this field with "Yes"
30. Free Trade Areas	It indicates whether the LE operates in a free trade area S - Yes N - No The legal entity authorized to operate in the Free Trade Areas of Boa Vista, Bonfim, Tabatinga, Macapá and Santana, Brasiléia, Cruzeiro do Sul or Guajará-Mirim, beneficiary of the incentives established by Law No. 8,256 of November 25, 1991, by Law No. 11,732 of June 30, 2008, Law No. 7,965 of December 22, 1989, by Law No. 8,387 of December 30 1991, by Decree No. 517 of May 8, 1992, by Law No. 8,210 of July 19, 1991 and later amendments, must fill out this field with "Yes".
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01. Start Date	Start date of ECF bookkeeping
02. End Date	End date of ECF bookkeeping
03. Calculation Date	Date of Results Calculation Fill out only in case of ANNUAL calculation.
04. Accounting Calendar	Code of Accounting Calendar
05. Currency	Accounting Currency
06. Balance Type	Balance Type
07. Chart of Accounts From	Initial Ledger Account
08. Chart of Accounts To	Final Ledger Account

09. Equity Account From	Enter the initial equity account
10. Equity Account To	Enter the final equity account
11. Income Account From	Enter the initial income account
12. Income Account To	Enter the final income account
13. Process Cost Center	It indicates whether to process cost center
14. Reference Chart Acct.	Enter the code of the Reference Chart to be used
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01. L210 - Enter Costs Comp.	Enter the books configuration related to the managerial vision for record L210, if needed.
02. P130 - Incent. Revenues Stat.	Enter the books configuration related to the managerial vision for record P130, if needed.
03. P200 - Calculation Basis Verif.	Enter the books configuration related to the managerial vision for record L200, if needed.
04. P230 - Calc. Exemption and Reduc.	Enter the books configuration related to the managerial vision for record L230, if needed.
05. P300 - IRPJ Calculation	Enter the books configuration related to the managerial vision for record P300, if needed.
06. P400 - CSLL Calc Basis Verif.	Enter the books configuration related to the managerial vision for record P400, if needed.
07. P500 - CSLL Calculation	Enter the books configuration related to the managerial vision for record P500, if needed.
08. T120 - Calculation Basis Verif.	Enter the books configuration related to the managerial vision for record T120, if needed.

09. T150 - IRPJ Calculation	Enter the books configuration related to the managerial vision for record T150, if needed.
10. T170 - CSLL Calc Basis Verif.	Enter the books configuration related to the managerial vision for record T170, if needed.
11. T181 - CSLL Calculation	Enter the books configuration related to the managerial vision for record T181, if needed.
12. U180 - IRPJ Calculation	Enter the books configuration related to the managerial vision for record U180, if needed.
13. T182 - CSLL Calculation	Enter the books configuration related to the managerial vision for record T182, if needed.
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01. Position Previous to Profits/Losses	It indicates the position previous to the calculation of results. Use this question to extract data for the records of blocks X and Y.
02. Rec. X350	Enter the books configuration related to the managerial vision for record X350, if needed.
03. Rec. X390	Enter the books configuration related to the managerial vision for record X390, if needed.
04. Rec. X400	Enter the books configuration related to the managerial vision for record X400, if needed.
05. Rec. X400	Enter the books configuration related to the managerial vision for record X460, if needed.
06. Rec. X470	Enter the books configuration related to the managerial vision for record X470, if needed.

CÓD_REL	Type of relationship
01	Head-Office Abroad
02	Branch, including overseas agency or facility
03	Associated including similar
04	Controller
05	Controlled (except integral subsidiary)
06	Integral Subsidiary
07	Controlled in group
08	Entity of Specific Purpose (in accordance with CVM definition)
09	Conglomerate participant, according to specific rule of regulating body, except those classified in previous types.
10	Associated (Art. 23 of Law 9.430/96), except those classified in the previous types
11	Located in a country with favored taxation (Art. 24 Law 9.430/96), except the ones that fit the previous types.

Block / Record	Hierarchy Level
Block 0: Opening, Identification and References
Record 0000: Opening of Digital File and Identification of Legal Entity	1
Record 0001: Opening of Block 0	2
Record 0010: Taxation Parameters	2
Record 0020: Complementary Parameters	2
Record 0030: Registration Data	2
Record 0035: SCP Identification	2
Record 0930: ECF Signatories Identification	2
Record 0990: Closing of Block 0	1

Block / Record	Hierarchy Level
Block J: Chart of Accounts and Mapping
Record J001: Opening of Block J	1
Record J050: Taxpayer Chart of Accounts	2
Record J051: Reference Chart of Accounts	3
Record J053: Correlate Sub-accounts	3
Record J100: Cost Center	2
Record J990: Closing of Block J	1

Block / Record	Hierarchy Level
Block K: Ledger and Reference Account Balances
Record K001: Opening of Block K	1
Record K030: Identification of IRPJ and CSLL Calculation Methods and Periods in the Calendar Year	2
Record K155: Ledger Balance Details (After Closing the Result of the Period)	3
Record K156: Reference Final Balance Mapping	4
Record K355: Ending Balances of Income Ledger Accounts Prior to Closing	3
Record K356: Reference Mapping of Ending Balances of Income Ledger Accounts Prior to Closing	4
Record K990: Closing of Block K	1

07. Rec. X480	Enter the books configuration related to the managerial vision for record X480, if needed.
08. Rec. X490	Enter the books configuration related to the managerial vision for record X490, if needed.
09. Rec. X500	Enter the books configuration related to the managerial vision for record X500, if needed.
10. Rec. X510	Enter the books configuration related to the managerial vision for record X510, if needed.
11. Rec. Y671	Enter the books configuration related to the managerial vision for record Y671, if needed.
12. Rec. Y672	Enter the books configuration related to the managerial vision for record Y672, if needed.
13. Rec. Y800	Enter the books configuration related to the managerial vision for record Y800, if needed.
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Block	Block Name	Block Description
0	Opening and Identification	Opens the file, identifies the legal entity and references the ECF period
C	Information Recovered from the ECDs (block recovered by the system - it is not imported)	It recovers, from the ECD of the bookkeeping period of ECF, the chart of accounts information and the monthly balances.
E	Information Recovered from the Previous ECF and Tax Calculation of Data Recovered from the ECD (block recovered by the system - it is not imported). ECD data recovery is mandatory for companies required to submit the ECD.	It recovers, from the immediately preceding ECF, the ending balances of the reference accounts and of part B (of e-LALUR and e-LACS). It calculates ledger balances in accordance with the tax calculation period.
J	Chart of Accounts and Mapping	It presents the mapping of the ledger chart of accounts for the reference chart of accounts.
K	Ledger and Reference Account Balances	It displays the equity and income ledger account balances by calculation period and their mapping for the reference accounts.
L	Net Profit	It presents the equity balance, the income statement of the fiscal year, and calculates the net profit of the legal entity taxed by taxable income.
M	e-LALUR and e-LACS	It presents the electronic journal of calculation and bookkeeping of IRPJ (e-LALUR) and of CSLL (e-LACS) of legal entity taxed by taxable income - parts A and B.
N	Income Tax and Social Security Payment (Taxable Income)	It calculates the IRPJ and the CSLL based on taxable income (monthly estimates and annual adjustment or quarterly values).
P	Estimated Profit	It presents the equity balance and calculates the IRPJ and the CSLL based on estimated profit.
T	Deemed Profit	It calculates the IRPJ and the CSLL based on deemed profit.
U	Immune or Exempt	It presents the equity account of entities immune or exempt. It calculates, when relevant, the IRPJ and the CSLL based on taxable income.
X	Economic Information	It presents the economic information of the legal entity.
Y	General Information	It presents general information on the legal entity.
9	Digital File Closing	It closes the digital file.

Block / Record	Hierarchy Level
Block L: Net Profit - Taxable Income
Record L001: Opening of Block L	1
Record L030: Identification of IRPJ and CSLL Calculation Methods and Periods in the Calendar Year	2
Record L100: Balance Sheet	3
Record L200: Closing Stock Evaluation Method	3
Record L210: Cost Composition Report	3
Record L300: Income Statement for the Fiscal Year	3
Record L990: Closing of Block L	1

Block / Record	Hierarchy Level
Block P: Estimated Profit
Record P001: Opening of Block P	1
Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit	2
Record P100: Balance Sheet	3
Record P130: Estimated Profit Stimulated Revenues Statement	3
Record P150: Income Statement for the Fiscal Year	3
Record P200: Estimated Profit Calculation Basis Verification	3
Record P230: Estimated Profit Exemption and Reduction Calculation	3
Record P300: IRPJ Calculation Based on Estimated Profit	3
Record P400: Verification of CSLL Calculation Basis Based on Estimated Profit	3
Record P500: CSLL Calculation Based on Estimated Profit	3
Record P990: Closing of Block P	1

Block / Record	Hierarchy Level
Block T: Deemed Profit
Record T001: Opening of Block T	1
Record T030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Deemed Profit	2
Record T120: Verification of IRPJ Calculation Basis Based on Deemed Profit	3
Record T150: IRPJ Calculation Based on Deemed Profit	3
Record T170: Verification of CSLL Calculation Basis Based on Deemed Profit	3
Record T181: CSLL Calculation Based on Deemed Profit	3
Record T990: Closing of Block T	1