A autenticação dos livros contábeis digitais com as novas regras do SPED, trazidas pela IN SRF nº 1.660

A autenticação dos livros contábeis digitais com as novas regras do SPED, trazidas pela IN SRF nº 1.660

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A Lei 8.934/94 fixa a obrigação das Juntas Comerciais procederem à autenticação dos livros contábeis das empresas, nos seguintes termos:

Art. 39. As juntas comerciais autenticarão:

I – os instrumentos de escrituração das empresas mercantis e dos agentes auxiliares do comércio;

O artigo 1.181 do Código Civil fixa que os livros obrigatórios devem ser autenticados pelos registros públicos de empresas mercantis, nos seguintes termos:

Parágrafo único. A autenticação não se fará sem que esteja inscrito o empresário, ou a sociedade empresária, que poderá fazer autenticar livros não obrigatórios.

Em consequência, os livros são apresentados às Juntas, que verifica se todos os dados estão corretos, como se o período de escrituração correspondente ao exercício financeiro, se, pelo faturamento, houve o desenquadramento da condição de microempresa e enquadramento correto na condição de empresa de pequeno porte, se o sócio que assinou os livros ainda integra a sociedade empresarial, dentre outros dados. Ao final, no termo de abertura, é aposto uma etiqueta de autenticação, contendo os dados da empresa, a identificação e assinatura do técnico analisador.

Com este procedimento, se estará validando o livro, para todos os fins, inclusive comprovação junto aos órgãos públicos e participação em licitações. A validação conferida não poderá ser cancelada, exceto em hipóteses excepcionalíssimas, como a colocação de uma etiqueta com número errada.

A Receita Federal do Brasil publicou, em 19 de setembro de 2016, a Instrução Normativa nº 1.660, alterando a Instrução Normativa RFB nº 1.420, de 19 de dezembro de 2013, que dispõe sobre a escrituração contábil digital.

Para entender a mudança, devemos nos remeter ao Decreto nº 6.022, de 22 de janeiro de 2007, que instituiu o Sistema Público de Escrituração Digital, SPED, permitindo ao órgão fazendário federal o recebimento, por meio eletrônico, da escrituração contábil das empresas e de entidades sem fins lucrativos.

Em consequência, criou-se a escrituração contábil digital, ECD, que compreende o livro diário, o livro razão, o livro balancetes diários, os balanços e as fichas de lançamentos comprobatórios dos assentamentos neles transcritos. Estes livros são confeccionados, e, depois, assinados digitalmente, utilizando-se de certificado emitido por entidade credenciada pela Infraestrutura de Chaves Públicas Brasileiras (ICP-Brasil), com a finalidade de garantir a autoria, a autenticidade, a integridade e a validade jurídica do documento digital.

Passaram a serem obrigadas a confeccionar a sua escrituração, por meio digital, e encaminhá-la para o Sped, o rol de empresas descritas no artigo 3º da IN RFB nº 1.420/2013:

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Art. 3º.

I – as pessoas jurídicas tributadas com base no lucro real;

II – as pessoas jurídicas tributadas com base no lucro presumido, que distribuírem, a título de lucros, sem incidência do imposto sobre a renda retido na fonte (IRRF), parcela de lucros ou dividendos superior ao valor da base de cálculo do imposto, diminuída de todos os impostos e contribuições a que estiver sujeita;

III – as pessoas jurídicas, imunes e isentas que, em relação aos fatos ocorridos no ano calendário, tenham sido obrigadas à apresentação da Escrituração Fiscal Digital das Contribuições, nos termos da IN RFB nº 1.252/2012.

IV – as sociedades em conta de participação (SCP), como livros auxiliares do sócio ostensivo.

Estão desobrigados de encaminhar a escrituração, por meio digital, as microempresas e empresas de pequeno porte que se encontram no SIMPLES. No entanto, elas podem, se desejarem, encaminharem os seus livros por meio digital, caso em que serão dispensados de apresentação da escrituração nas Juntas Comerciais.

Quanto ao procedimento de envio, a ECD deverá ser transmitida pelas pessoas jurídicas obrigadas a adotá-las para o SPED, que emitirá confirmação de recebimento. A grande inovação, no entanto, reside na previsão de que o recibo de entrega servirá como comprovante de autenticação, nos termos do § 2º, artigo 1º, IN RFB 1.420/2013. O § 3º do artigo 1º, da referida IN, fixa que a autenticação realizada pelo SPED dispensa qualquer outra. Em consequência, não será necessário que o empresário procure a Junta Comercial para proceder à nova autenticação de seus livros.

Mas enquanto que, nas Juntas Comerciais, a autenticação demanda um procedimento de análise sobre um acervo de informações, na Receita Federal, o procedimento está restrito mais à recepção dos arquivos digitais contendo a escrituração.

No entanto, a autenticação poderá ser cancelada por duas maneiras. A primeira, quando a ECD for transmitida com erro ou quando for identificado erro de fato que torne imprestável a escrituração. Entende-se por erro de fato que torne imprestável a escrituração a existência de dados que não possam ser corrigidos conforme previsto pelas Normas Brasileiras de Contabilidade e que gere demonstrações contábeis inconsistentes.

A segunda, quando o próprio titular da escrituração solicita o cancelamento da autenticação e decorrer de erro de fato que a torne imprestável. Neste caso, deverá ser anexada à ECD substituta, laudo detalhado firmado por 2 (dois) contadores. A escrituração digital deve ser transmitida anualmente ao SPED, até o último dia do mês de maio do ano seguinte ao ano calendário a que se refira a escrituração.

Por fim, destacamos que, com as mudanças, nas empresas, assim que for emitido o recibo pelo envio da sua ECD, os seus livros contábeis passam a estar autenticados. Nas Juntas Comerciais, como o processo de autenticação demanda uma análise página a página, realizada não por um sistema informatizado, mas sim por um técnico, certamente teremos a necessidade de dispêndio de um lapso de tempo muito maior.

Fonte: Contábeis
Data: 28 de outubro de 2016
Acesso: 28 de outubro de 2016

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