Preenchimento da ECF

Preenchimento da ECF

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É possível o preenchimento da ECF – Escrituração Contábil Fiscal – no próprio programa gerador da ECF, em virtude da funcionalidade de edição de campos.

No entanto, a empresa poderá gerar o arquivo da ECF com recursos próprios. O arquivo será obrigatoriamente submetido ao programa gerador da ECF para validação de conteúdo, assinatura digital, transmissão e visualização.

A recuperação de dados da ECD – Escrituração Contábil Digital – é obrigatória para empresas que são obrigadas a entregar a ECD.

Entre o registro inicial e o registro final, o arquivo digital é constituído de blocos, referindo-se cada um deles a um agrupamento de informações.

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Exemplos:

Bloco 0 – Abertura e Identificação: abre o arquivo, identifica a pessoa jurídica e referencia o período da ECF.

Bloco M – e-LALUR e e-LACS – Lucro Real – Apresenta os livros eletrônicos de escrituração e apuração do IRPJ (e-LALUR) e da CSLL (e-LACS) da pessoa jurídica tributada pelo lucro real – partes A e B.

Lembrando que o prazo final de entrega da ECF, em 2018, é 31.07.2018.

Fonte: Guia Tributário
Data: 11 de julho de 2018
Acesso: 13 de julho de 2018

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