ecd

ECD: entenda o que é e saiba como evitar erros na entrega

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Neste artigo, vamos aprofundar informações sobre a escrituração contábil digital, trazendo dicas de validação de movimentos contábeis, a importância e obrigatoriedades envolvendo a ECD, os erros mais comuns e algumas dicas para evitá-los, além de explicar a relação entre ECD e EFD. Ficou curioso? Então acompanhe a leitura e aprofunde seu conhecimento sobre o tema!

O que é Escrituração Contábil Digital – ECD

A ECD é um sistema que integra o Sistema Público de Escrituração Digital e que foi criado com o objetivo de substituir os livros contábeis.

Antes da entrada em funcionamento do SPED, as empresas precisavam imprimir todos os relatórios de valor patrimonial, movimentação, diário, razões e DRE, entregando-os em versões físicas na sede da junta comercial de sua cidade para o registro das informações.

Instituída em 2007, a ECD eliminou a necessidade de entrega de documentos físicos, tornando digital todo o procedimento de entrega de documentos obrigatórios.

Uma vez que a empresa cria os arquivos digitais, eles são transmitidos ao Repositório Nacional do SPED e disponibilizados para a Junta Comercial. A Junta, por sua vez, envia as informações para a Receita Federal, SEFAZ e demais órgãos responsáveis pelo recolhimento e fiscalização das obrigações dos contribuintes.

A importância da ECD na gestão empresarial

A ideia central do SPED e de ferramentas como a ECD é de unificar processos, criando mecanismos para que todas as movimentações da pessoa jurídica sejam remetidas de forma digital, garantindo eficiência para todos os envolvidos e facilitando o processo de fiscalização.

As empresas estão obrigadas a cumprir com a determinação de envio de informações pelo sistema digital. Assim, a não entrega ou o envio de informações inconsistentes poderá causar prejuízos para o contribuinte, principalmente com a imposição de multas e processos administrativos.

Erros mais comuns na entrega da ECD

O que tem se notado é que as empresas costumam fazer a escrituração, entretanto, não dedicam a atenção necessária para evitar erros nos procedimentos. Um exemplo é a ausência de envio de informações por parte do contador, como a não inclusão do plano referencial.

O espelho contábil oferece um campo específico para isso, em que se relaciona o plano referencial da empresa com o plano referencial do Fisco. Inúmeras empresas não fazem esse referenciamento, o que pode gerar efeitos negativos para o contribuinte.

Outro erro está relacionado ao cumprimento dos prazos. Os fatos ocorridos entre janeiro e abril devem ser entregues até o último dia útil do mês de maio, entretanto, se acontecer uma situação especial (fusão, extinção etc.) a partir de março, a empresa está obrigada a entregar a ECD com essa situação especial no mês subsequente.

Além disso, empresas que estão em uma situação especial de fusão, cisão, incorporação ou extinção têm o mês subsequente para realizar a entrega da declaração.

Por fim, o erro mais comum é a omissão de informações que deveriam ser prestadas pelo contribuinte. Por exemplo, vamos imaginar uma empresa que tem R$ 2.000.000,00 de patrimônio líquido. Essa empresa está obrigada a entregar informações, mas o PGE da ECD não tem um campo próprio para fazer essa declaração. Entretanto, ele tem um registro chamado de J800, no qual se pode anexar o arquivo da operação de fluxo de caixa dentro do PGE.

4 dicas para evitar erros na entrega da ECD

Dando atenção a alguns cuidados básicos, o empresário e o contador podem minimizar os riscos envolvendo erros na entrega da escrituração contábil digital. Confira a seguir 4 dicas práticas que vão ajudá-lo nesse processo.

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1. Fique atento à legislação

É preciso prestar atenção na legislação aplicável ao negócio. Toda a base da ECD começa no cadastro inicial, então é importante estar atento a obrigatoriedade de cada registro para saber se a empresa se adequa ou não, garantindo assim a segurança jurídica da operação.

2. Entenda a relação entre ECD e ECF

A ECD é parte integrante da ECF e na ECD não existe a obrigatoriedade de fazer o referenciamento das contas. Mas os especialistas sempre orientam as empresas a fazê-lo mesmo assim justamente porque a ECD é parte integrante da ECF.

A ECF, por sua vez, está vinculada à conta referencial da receita. Por isso, é importante fazer o referenciamento e, na hora de realizar esse passo na ECD, observar a tabela da ECF. Muitos contribuintes não têm essa visão de que tudo o que ele fizer na ECD vai ter um reflexo, positivo ou negativo na ECF.

3. Confira os demonstrativos contábeis

Embora essa dica seja bastante óbvia, é importante conferir os demonstrativos contábeis que a empresa tem, balanço e balancete, e ponderar se isso reflete na ECD. Ou seja, não basta gerar o arquivo que validou a entrega.

A ECD não emite certificação, apenas substituição do livro contábil. Dessa forma, erros de saldo ou de lançamentos que não foram feitos nos exercícios anteriores para quem já entregou a ECD só podem ser feitos depois do lançamento temporâneo.

Dessa forma, o contribuinte não pode, de maneira alguma, substituir o livro por contas de cálculo de lançamento que não foram registrados no período certo.

4. Fique atento à nota explicativa

Além disso, outra dica é a nota explicativa. Todo o demonstrativo contábil precisa ter nota explicativa, com uma dissertação sobre toda a demonstração, referenciando a fonte em que o contribuinte pegou a base para fazer o procedimento daquela determinada maneira.

Há dois tipos de multa atreladas a erros na entrega da ECD, uma é pela inexatidão da informação e outra é pelo descumprimento da obrigação (não entrega ou entrega fora do prazo), por isso o empresário deve ficar atento para evitar esse tipo de penalidade.

Diferenças entre ECD e EFD

A Escrituração Contábil Fiscal (ECF) é uma obrigação complementar que tem como escopo interligar dados contábeis e fiscais relativos à apuração do Imposto de Renda da Pessoa Jurídica e da Contribuição Social Sobre o Lucro Líquido (CSLL). Assim, o objetivo da ECF é de substituir a Declaração do Imposto de Renda da Pessoa Jurídica.

A ECD foi instituída para fins fiscais e previdenciários, já a ECF foi criada com o objetivo de obter informações referentes às operações que possam gerar alguma influência na composição e no valor devido de CSLL e de IRPJ.

Faz parte do envio digital da ECD os livros Diário, Razão e Balancetes Diários, Fichas de Lançamento e Balanços. Já na ECF é obrigatória à escrituração digital do Livro de Apuração do Lucro Real (Lalur).

Para evitar erros na entrega das obrigações acessórias da sua empresa, é imprescindível conhecer seu negócio e a legislação tributária e fiscal a ele aplicável. Além disso, o apoio de profissionais especializados vai garantir a segurança e a eficiência das suas operações.

Você quer ter tranquilidade na entrega da ECD em sua empresa? Entre em contato com TBS Consultoria e descubra como podemos ajudá-lo.

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