ecf

ECF 2019: Saiba tudo sobre a Escrituração Contábil Fiscal – Prazo está acabando!

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A ECF (Escrituração Contábil Fiscal) veio para substituir a Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ) que foi extinta em 2014. Confira como surgiu, quem é obrigado a preencher e o prazo de entrega!  

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  • ✦ O que é o SPED 
  • ✦ Como surgiu o ECF?  
  • ✦ Data limite de entrega da ECF 
  • ✦ Obrigatoriedade 
  • ✦ Sociedades em Conta de Participação 
  • ✦ Empresas de lucro real 
  • ✦ Desafios impostos pelo Fisco 
  • ✦ Mudanças na legislação tributária 

O que é o SPED?  

sped - ecf

O SPED – Sistema Público de Escrituração Digital foi criado pelo Decreto nº 6.022/2007. O objetivo é integrar os órgãos fiscalizadores em todas as esferas (Federal, Estadual e Municipal), por meio da recepção, validação, armazenamento e autenticação de livros e documentos. Esses documentos integram a escrituração comercial e fiscal dos empresários e das sociedades empresárias, mediante fluxo único e computadorizado de informações. 

Como surgiu o ECF? 

Com o constante desenvolvimento do SPED, a ECF – Escrituração Contábil Fiscal, foi instituída pela Instrução Normativa RFB nº 1.422/2013. A ECF substitui a DIPJ – Declaração de Informações Econômico-Fiscais da Pessoa Jurídica e a escrituração do LALUR – Livro de Apuração do Lucro Real, para as informações relativas ao ano-calendário 2017. 

Data limite de entrega  

A data limite para entrega da ECF, relativa ao ano-calendário 2018, será no último dia útil do mês de julho de 2019.   

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A ECF contemplará todas as informações necessárias à composição detalhada das bases de cálculo e apuração do IRPJ e da CSLL. 

Um dos principais desafios para o preenchimento dos Blocos constantes na ECF, é a recuperação dos dados digitais da ECD – Escrituração Contábil Digital. Isso porque haverá a necessidade de avaliação da consistência das informações. E também da obrigatoriedade para correspondente referência na ECF.

Essas avaliações serão feitas através do plano de contas referencial com todos os centros de custo, nomenclaturas e subcontas que deverão suportar as bases de cálculo e apuração do IRPJ e da CSLL sem divergências, observando-se as normas legais aplicáveis. 

Quem é obrigado?  

Todas as pessoas jurídicas estão obrigadas ao preenchimento e a apresentação da ECF, de forma centralizada pela matriz, inclusive imunes e isentas, sejam elas tributadas pelo lucro real, lucro arbitrado ou lucro presumido, exceto: 

I – Entidades sujeitas ao Simples Nacional; 

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II – Órgãos públicos, às autarquias e às fundações públicas; 

III – Pessoas jurídicas inativas de que trata a IN RFB nº 1.306/12. 

Sociedades em Conta de Participação 

No caso de SCP – Sociedades em Conta de Participação, a ECF deverá ser transmitida separadamente, para cada SCP, além da transmissão da ECF da sócia ostensiva. Para a não apresentação da ECF ou apresentação com atraso, omissões, erros, incorreções, aplicam-se as penalidades disposta no artigo 6º da IN nº 1.422/2013. 

Empresas de lucro real  

Empresas sujeitas ao regime de tributação pelo lucro real que não entregarem a ECF ou realizarem seu envio com atraso, estão sujeitas a multas limitadas a R$100.000,00 para as pessoas jurídicas que auferir receita bruta total, igual ou inferior a R$3.600.000,00 e a R$5.000.000,00 para os demais casos. Tais multas poderão ser reduzidas em 90%, 75%, 50% ou 25%, conforme o caso. 

Desafios impostos pelo Fisco 

Os contribuintes estão obrigados a lidar com complexos desafios impostos pelo Fisco para apresentar corretamente as suas informações contábeis e fiscais. Tais desafios resultam em pesados investimentos, além da necessidade de contratar e/ou capacitar profissionais altamente especializados nas áreas de tecnologia, contábil/financeira e fiscal. 

Além destes custos, os contribuintes enfrentam a elevada complexidade desses sistemas integrados à RFB. Sendo cada vez mais expostos à altas penalidades por adotarem inadequados procedimentos de apuração dos seus tributos em decorrência de correspondentes falhas dos sistemas (ERPs), parametrizações e processos manuais. 

Mudanças na legislação tributária  

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As constantes alterações e a complexidade da legislação tributária contribuem fortemente para a difícil tarefa de adequação a todas essas normas. 

Dessa forma, o contribuinte deve se preparar antecipadamente para essa declaração acessória, o tempo é curto e possivelmente o prazo não será adiado. Por isso, é fundamental o correto preenchimento desta obrigação acessória, visto que as penalidades são elevadas e o Fisco está, cada vez mais, intensificando o cruzamento das obrigações acessórias, a fim de identificar possíveis irregularidades. 

 

 

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