Brazil: Entendendo as complexidades das obrigações do SPED para impostos no Brasil

Last Updated: 29 March 2019
Article by Stacey Palker

Empresas brasileiras têm uma alta carga tributária com obrigações complicadas que estão em constante mudança. Estas obrigações são parte de um sistema digital especializado no Brasil chamado SPED.

Empresas no Brasil devem estar em compliance com o SPED, Sistema Público de Escrituração Digital. Este sistema foi criado para padronizar e modernizar a administração de impostos no Brasil e para substituir cópias físicas de notas e registros fiscais. Ainda que o sistema tenha sido implementado em 2008, ele continua evoluindo com novas obrigações que podem ser bastante complexas para contribuintes e empresas.

SPED no Brasil

O sistema SPED é um universo tecnológico que comporta toda a informação financeira, contábil, fiscal e trabalhista de empresas brasileiras. O SPED é composto por 12 módulos, com 7 obrigações auxiliares e 5 documentos fiscais diferentes. Ter toda a informação em um só lugar torna mais fácil que autoridades fiscais percebam qualquer evasão de impostos ou atividades criminosas por empresas.

Os cinco documentos fiscais do SPED são notas fiscais eletrônicas que servem diferentes propósitos:

  • NF-e – um documento digital que valida a operação e benefícios de transações comerciais por meio do uso de assinaturas digitais tanto do emissor quanto da administração fiscal.
  • NFS-e – notas fiscais eletrônicas para bens e serviços.
  • CT-e – um documento digital para a documentação de serviços de transporte de cargas que também requer assinaturas digitais.
  • NFC-e – uma nota fiscal eletrônica para consumidores que são mais comumente pessoas físicas, não empresas
  • MDF-e – um manifesto fiscal eletrônico

As sete obrigações auxiliares são:

  • eSocial – um programa que busca otimizar RH e folhas de pagamento a fim de submeter toda a informação de colaboradores mensalmente.
  • ECD – os documentos digitais de escrituração contábil que são entregues uma vez por ano antes de 31 de maio.
  • ECF – essa é a restituição de impostos que foi criada em 2014, a qual é entregue uma vez por ano antes de 31 de julho.
  • EFD – Contribuições – está é uma obrigação mensal de reporte digital de documentos fiscais para as autoridades fiscais federais (PIS e Cofins).
  • EFD-ICMS/IPI – esta é uma obrigação mensal de reporte digital de documentos fiscais para as autoridades fiscais estaduais (CISM e IPI).
  • EFD-ReInf – escrituração digital e relatórios mensais de retenção na fonte e informações sobre contribuições mensais à Previdência Social. 
  • e-Financeira – essa é uma obrigação de compliance para bancos.

A nova obrigação auxiliar para empresas no Brasil aumenta o escopo de validação de impostos retidos na fonte. Ela é chamada Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais (EFD-REINF) e as empresas devem submeter a escrituração de receitas pagas e as retenções do Imposto de Renda (IRRF) além de Contribuições Sociais (PIS, COFINS, CSLL, INSS e CPRB). As exceções são relacionadas ao trabalho e a informação sobre a receita bruta para o cálculo das contribuições à Previdência Social. Todas as empresas devem reportar os impostos retidos na fonte mensalmente.

Inteligência Artificial

O movimento para um sistema completamente digital faz com que todas as empresas usem softwares específicos para gerar notas e informações fiscais que serão emitidas às autoridades usando seus próprios sistemas (alguns dos quais são online). Com toda a informação em um só lugar, a inteligência artificial pode ajudar com previsões e para garantir que haja um completo compliance.

Compliance

O compliance preventivo é muito importante no Brasil, já que há muitas leis fiscais. Empresas que não estão preparadas para dar informações às autoridades fiscais são mais reativas e gastarão mais dinheiro e tempo lidando com problemas deste tipo. O universo do SPED é uma ferramenta muito eficiente que as empresas usam para garantir uma competitividade e credibilidade no mercado, uma vez que é completamente digital. O sistema SPED também ajuda com a integração das cidades no Brasil usando notas fiscais eletrônicas. Cada cidade tem seu próprio website e software e a informação pode ser transmitida de acordo com as autoridades apropriadas.

Penalidades

Com todas as obrigações e leis, há penalidades se a informação não for submetida às autoridades a tempo. Obrigações anuais tem penas financeiras muito altas se não forem cumpridas, o que pode prejudicar sua empresa. Podem haver até mesmo penas se todos os impostos forem pagos ao longo do ano mas o relatório anual não for enviado.

Como a TMF Group pode ajudar

Com novas obrigações como o EFD-REINF e todas as outras leis fiscais, é fundamental se manter em compliance. A TMF Group Brasil se mantem atualizada com todas as mudanças e políticas e pode gerenciar os impostos para sua empresa. Desde a preparação, envio e atualização de impostos até a documentação de todas as notas fiscais eletrônicas, nossos experts podem lidar com todos os aspectos do SPED para sua empresa. A TMF Group Brasil também pode oferecer uma completa gama de serviços para atender os requerimentos da sua empresa, seja quando for entrar no mercado ou simplesmente para otimizar suas operações atuais no país. Entre em contato conosco e saiba mais sobre nossos serviços no Brasil

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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