Sped – Receita Federal publica nova versão do Guia Prático da EFD-Contribuições

Sped – Receita Federal publica nova versão do Guia Prático da EFD-Contribuições

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A Secretaria da Receita Federal do Brasil (RFB) divulgou em seu site na Internet, no Portal do Sped (http://sped.rfb.gov.br), que foi publicada a versão 1.25 do Guia Prático da Escrituração, cujas alterações destacamos a seguir:

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a) Seção 4 – Da Apresentação do Arquivo da EFD-Contribuições;
b) Tabela de Registros do Bloco M;
c) Registro 0120 – Identificação de EFD-Contribuições Sem Dados a Escriturar;
d) Registro 0500 – Plano de Contas Contábeis;
e) Registro C170 – Complemento do Documento – Itens do Documento (códigos 01, 1B, 04 e 55);
f) Registro C175 – Registro Analítico do Documento (código 65);
g) Registros C181/C185 – Detalhamento da Consolidação – Operações de Vendas – PIS-Pasep e Cofins, respectivamente;
h) Registros C381/C385 – Detalhamento da Consolidação – PIS-Pasep e Cofins, respectivamente;
i) Registros C481/C485 – Resumo Diário de Documentos Emitidos por ECF – PIS-Pasep (códigos 02) e Cofins, respectivamente;
j) Registros C601/C605 – Complemento da Consolidação Diária – Documentos de Saídas – PIS-Pasep (códigos 06, 28 e 29) e Cofins, respectivamente;
k) Registro C870 – Resumo Diário de Documentos Emitidos por Equipamento SAT-Cf-e (código 59) – PIS-Pasep e Cofins;
l) Registros D201/D205 – Totalização do Resumo Diário – PIS-Pasep e Cofins, respectivamente;
m) Registro D300 – Resumo da Escrituração Diária – Bilhetes Consolidados de Passagem Rodoviário (código 13), de Passagem Aquaviário (código 14), de Passagem e Nota de Bagagem (código 15), de Passagem Ferroviário (código 16) e Resumo de Movimento Diário (código 18);
n) Registro D350 – Resumo Diário de Cupom Fiscal Emitido por ECF (códigos 2E, 13, 14, 15 e 16);
o) Registros D601/D605 – Complemento da Consolidação da Prestação de Serviços (códigos 21 e 22) – PIS-Pasep e Cofins, respectivamente;
p) Registro F100 – Demais Documentos e Operações Geradoras de Contribuição e Créditos;
q) Registro F500 – Consolidação das Operações da Pessoa Jurídica Submetida ao Regime de Tributação com Base no Lucro Presumido – Incidência do PIS/Pasep e da Cofins pelo Regime de Caixa;
r) Registro F550 – Consolidação das Operações da Pessoa Jurídica Submetida ao Regime de Tributação com Base no Lucro Presumido – Incidência do PIS/Pasep e da Cofins pelo Regime de Competência.

Fonte: Editora IOB
Data: 03 de novembro de 2017
Acesso: 03 de novembro de 2017

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