Solutions for SPED Reporting

O SPED EFD Contribuições contains information related to the PIS/Pasep Contribution and the Contribution for the Financing of Social Security (COFINS), covering both the non-cumulative and/or cumulative tax regimes. The ITG SPED EFD Module generates the digital file with accounting information related to PIS/COFINS.

The Digital Accounting Bookkeeping (ECD) is one of the components of the Public Digital Bookkeeping System (SPED). It is an annual obligation that electronically replaces the traditional accounting books, such as the general ledger, including the balance sheet, income statement, and other financial documents.The ITG SPED ECD Module is responsible for generating the digital file containing information related to the company’s accounting books, financial statements, trial balances, general ledgers, and other relevant accounting data for both the taxpayer and the tax authorities.

Additional functionality of SPED ECD for generating Block K. The CIC consolidates the financial statements of a corporate group, presenting them as a single entity. Through consolidation, it is possible to produce unified financial reports for decision-making, comply with ancillary obligations such as SPED ECD Block K, support audits, publications, and other requirements.The module enables both the individual analysis of each controlled company and the unification of information, allowing for the management of consolidations and compliance with reporting obligations.

It is ITG’s module for the Digital Fiscal Bookkeeping of Withholding Taxes and Other Tax Information (EFD-Reinf). Information reported includes: Social Security Contributions (in force since 2018), covering withholding taxes on services rendered or received through labor leasing or contracting arrangements, among other situations; and Income Tax (IR), CSLL, COFINS, and PIS/PASEP (from the September 2023 reporting period onward), covering withholding taxes on various payments made to individuals and legal entities — R-4000 series layouts. ITG solution benefits: full compliance with the obligation; traceability of submissions to the Brazilian Federal Revenue Service; transmission of all events under the new asynchronous submission model; and native integration with Pagnet – ITG’s Accounts Payable and Tax Module, which speeds up implementation and simplifies the EFD-Reinf generation process.

SPED ECF was created to replace the Corporate Income Tax Return (DIPJ – Economic and Tax Information Declaration of Legal Entities), aiming to simplify the tax auditing process through data cross-checking. The ITG SPED ECF Module is responsible for generating the digital file containing accounting and tax data related to the calculation of Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL).

It was established by Normative Instruction RFB No. 1571, which regulates the mandatory reporting of financial transaction information of interest to the Brazilian Federal Revenue Service (Receita Federal). It consists of a set of digital files divided into the following modules: Registrations; Financial Transactions Movement; Annual Financial Transactions Movement; and Private Pension Movement, including Plans, Balances, Contributions, Withdrawals, Benefits, and Portability.