This country specific update introduces the following changes in SPED Fiscal ICMS/IPI for SP, RJ and SC States:
RJ and SP – Dispensed record 0210 (Block K) and record D100
An exemption from registration 0210 (standardized specific consumption), from block K, for taxpayers from the States of São Paulo and Rio de Janeiro
Rule: The 0210 records should not be reported when the booking period of fiscal establishment is located in RJ or SP State.
SC state specific rules of presentation where some records are dispensed
Rule: The following records are not reported when the booking period belongs to a fiscal establishment that is located in SC State.
- C140 – Invoice (Code 01)
- C141 – Invoice due (Code 01)
- C460 – Tax document issued by ECF (Code 02, 2D E60) (Retail)
- C470 – Items of the tax document issued by ECF (Code 02 and 2D) (Retail)
- C495 – Monthly abstract of ECF items per establishment (Code 02 and 2D) (Retail)