SPED ECD 2018: maio tem entrega da Escrituração Contábil Digital

SPED ECD 2018: maio tem entrega da Escrituração Contábil Digital

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O prazo limite de entrega da ECD (Escrituração Contábil Digital) para situações normais está cada vez mais próximo. O período definido é até o último dia útil do mês de maio do ano seguinte ao ano-calendário a que se refira à escrituração. Portanto, para 2018, o prazo se encerrará em 31 de Maio.

A ECD é parte integrante do projeto SPED, que tem por objetivo a substituição da escrituração tradicional feita em papel pela escrituração transmitida via arquivo. Trouxe a obrigação de transmitir, em versão digital, os seguintes livros:

– Livro Diário e seus auxiliares, se houver;
– Livro Razão e seus auxiliares, se houver;
– Livro Balancetes Diários, Balanços e fichas de lançamento comprobatórias dos assentamentos neles transcritos.

A ECD tornou-se obrigatória em 2013, mas o principal desafio, ainda hoje, são as adequações nos processos das empresas, pois são elas que irão permitir a geração das informações contábeis com a qualidade exigida pela Receita Federal. Também é preciso estar atento, pois as adequações têm sido constantes e gradativas no layout do programa.

Para a entrega da ECD, o mapeamento para os planos de contas referenciais é facultativo, mas recomenda-se que ocorra. Também é fundamental fazer o controle automático dos saldos das contas contábeis e estar atualizado com as normas contábeis atuais, a fim de evitar erros na geração da informação contábil.

Quem está obrigado a entregar a ECD

Segundo o art. 3º da Instrução Normativa RFB 1.774/2017, estão obrigadas a adotar a ECD:

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I – As pessoas jurídicas sujeitas à tributação do Imposto sobre a Renda 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 dos 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 auferiram no ano-calendário de 2017 receitas, doações, incentivos, subvenções, contribuições, auxílios, convênios ou ingressos assemelhados, cuja soma seja maior ou igual a R$ 1,2 milhão ou proporcional ao período escriturado.

IV – As Sociedades em Conta de Participação (SCP), como livros auxiliares do sócio ostensivo.

V – as Microempresas (ME) e Empresas de Pequeno Porte (EPP) que recebam aportes de capital também ficam obrigadas a entregar a ECD 2018, o que até então não era exigido. A regulação desse pré-requisito está disposta na Resolução CGSN 131/2016.

Caso sua empresa não se enquadre nas situações acima, fica facultada a entrega da ECD.

Quem não cumprir o prazo de entrega ou atrasar e omitir informações pode estar sujeito à multa e outras penalidades, conforme o artigo 57 da Medida Provisória nº 2.158-35.

Download de Programas:

Escrituração Contábil Digital – ECD – última modificação 13/04/2018 14h50
Programa Sped Contábil para Windows – última modificação 13/04/2018 14h51
Programa Sped Contábil para Linux – última modificação 13/04/2018 14h52

Fonte: Mauro Negruni
Data: 08 de maio de 2018
Acesso: 11 de maio de 2018

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