EFD-REINF e seu prazo (indefinido?)

EFD-REINF e seu prazo (indefinido?)

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Alguns profissionais da área contábil contam com minha “bola de cristal” para ajudar nos seus planejamentos. Um exemplo disso são os comentários aqui no blog, onde o assunto sobre o prazo da EFD-REINF e do eSocial é questionado com frequência. Infelizmente não é possível realizar previsões sobre o assunto, mas posso fazer uma análise rápida para ajudar em momentos de tomada de decisão.

Contra fatos, não há argumentos que os refutem. Com isso, um fato significativo diz respeito à publicação no portal eCAC quanto às funções da EFD-REINF. O recado precisa ser levado em conta: o governo está em dia com seu cronograma de liberação, ou quase, já que as documentações ainda estão carecendo de melhor qualidade, tanto o eSocial quanto na EFD-REINF.

A liberação das possibilidades de estabelecer procurações no eCAC é uma grande sinalização de que o projeto está sob gestão fina no governo federal. O SPED (Sistema Público de Escrituração Digital) se trata de um programa estratégico do Estado Brasileiro, não somente de um governo ou de um governante. Os agentes políticos têm influência, mas não a ponto de interromper ou desativar o progresso tecnológico do projeto SPED.

A liberação, no caso da EFD-REINF, era aguardada para que as funcionalidades de validação e transmissão de forma organizada pudessem ser melhor testadas. Na imagem abaixo é possível atribuir funções específicas de manuseio das informações e transmissões. Isso significa, especialmente para quem conta com serviços terceirizados de escrituração, que o mesmo poderá assinar seus eventos e seu prestador de serviços transmitirá. Contudo, esta é apenas uma possibilidade dentro das outras configurações que são possíveis para quem conta com sistemas da era do SPED. Quem utiliza sistemas mais antigos, do tipo cliente-servidor, terá menos possibilidades de arquitetura de solução, já que a forma convencional de comunicação de sistemas gerando arquivos textos e submissão à PVAs (Programas Validadores e Assinadores) não estará disponível. Nesses casos, apenas a comunicação via webservice estará disponível, ou seja, é preciso que o sistema da EFD-REINF seja provido através de uma forma de comunicação moderna, adicionando mais um sistema para o departamento de informação (TI) gerenciar.

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Outras soluções estão baseadas nos próprios ERPs, opção arriscada no que diz respeito à retificação e ao uso de módulos específicos de ERPs e não a utilização da solução completa. Ao utilizar o módulo de EFD-REINF de um ERP, o mesmo utilizará informações do sistema de contas a pagar e poderá significar dois efeitos, em conjunto ou não:

  • – a operação no ERP terá mais complexidade para atender às inúmeras exigências da EFD-REINF
    – a visão de ERP, nativa e muito eficiente, será mantida e quando for necessário realizar alguma retificação de peças do passado, a trabalheira será vultosa.

A questão é que se a decisão ainda não fora tomada, de qual caminho seguir, a organização está atrasada. Como a demanda para janeiro/18 está crescente é melhor garantir que as contratações de projetos estejam no alvo logo (em outubro/17), pois é possível a falta de profissionais para implantação de eSocial e EFD-REINF no mercado para os retardatários.

Fonte: Mauro Negruni
Data: 25 de outubro de 2017
Acesso: 26 de outubro de 2017

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