A country specific update is available for Brazil of SPED Contributions in Practical guide 1.25

The following regulatory feature addresses the generation of SPED Contributions statement with changes introduced in the Practical guide 1.25 applicable for 2018. The changes have impact in the following records:

Record 0000

The government tool will only accept the specific characters: abcdefghijklmnopqrstuvwxyzABCDEFGHIJKLMNOPQRSTUVWXYZ /,.-@:&*+_<>()!?'$%1234567890, in the company NAME field. No changes have been introduced in this record.

Record 0120

This feature has introduced the generation of record 0120, since from the practical guide 1.25 becomes mandatory when there is no information to report in blocks A, C, D, F and M under the following conditions:

• A001 = Field 02: IND_MOV = 1 (block without information) and
• C001 = Field 02: IND_MOV = 1 (block without information) and
• D001 = Field 02: IND_MOV = 1 (block without information) and
• F001 = Field 02: IND_MOV = 1 (block without information) and
• M001 = Field 02: IND_MOV = 1 (block without information) and

An additional parameter of Identification reason, was included in the execution and generation of SPED contribution file to allow users to identify the real reason for booking keeping a statement without data.

Available options:

• Legal entity immune or exempt from IRPJ
• Public sector or other foundations
• Inactive legal entity
• Legal entity without revenue and credit operations
• SCP without revenue and credit operations
• Cooperative without revenue and credit operations
• Bookkeeping resulting from mergers, mergers or spin-offs, without revenue and credit operations
• Other options under article 5º IN RFB nº 1,252, of 2012

Record 0500

This record identifies the main account that is used in the blocks A, C, D, F e I under the COD_CTA field. This requirement is now mandatory and an all fiscal document. The non-fiscal operation and other detailed information must identify the revenue, cost, asset, expense or other related ledger accounts. 

After the application of this KB, Fiscal document transaction line datasource has been updated to include the financial ledger dimension. This means that when a fiscal document is posted, the related revenue, asset or expense main account will update the FiscaldocumentLine_BR -> FinancialLedgerdimension field.

In case of having fiscal documents already posted in the related booking period, Fiscal books > Booking period > Sync process will update the FinancialLedgerDimension field automatically for those records in blank. In that case, no additional scripts are needed to update the historical transactions.

Record C191 and C195

The change is introduced in the CNPJ_CPF_PART field. When a third party account is foreign account (country address code <> BRA), the CNPJ_CPF_PART field is leaved as BLANK. 

Record M400/M800 and M410/M810

These records are updated to include the related main account in the COD_CTA field. The main account is used to recognize the exempt or non-taxable revenue. Depending on the level of record, parent or main account are used.

Example: Tax transactions in tax assessment

The records are generated in this way:

M400/M800

• CST 04, 300 (assuming that parent account is = 300)
• CST 05, 300 (assuming that parent account is = 300)

M410/M810

• NAT 888, 3002, 3000
• NAT 999, 3001, 7000

Note: Parent account must be assigned in the Chart of account to avoid inconsistencies.