What is Brazil's SPED public digital bookkeeping system?
Effective: 2007-01-25 · Authority: Receita Federal do Brasil
SPED (Sistema Publico de Escrituracao Digital) is Brazil's comprehensive digital bookkeeping and tax reporting framework. It encompasses NF-e (goods invoices), NFS-e (services invoices), EFD-ICMS/IPI (state tax records), EFD-Contribuicoes (federal tax records), and ECF (income tax records). SPED integrates all fiscal obligations into a unified electronic platform.
What are the main SPED modules?
SPED comprises multiple modules: NF-e (goods e-invoice), CT-e (transport e-document), MDF-e (manifest of electronic fiscal documents), NFS-e (services, municipal), EFD-ICMS/IPI (state VAT/excise records), EFD-Contribuicoes (PIS/COFINS social contributions), ECF (corporate income tax), and ECD (digital bookkeeping records).
Frequently Asked Questions
- Is SPED compliance mandatory for all Brazilian businesses?
- Most SPED obligations apply to businesses above certain revenue thresholds or in specific sectors. NF-e for goods is near-universally mandatory. EFD and ECF obligations apply to Lucro Real and Lucro Presumido tax regime companies. Simples Nacional companies have simplified SPED requirements.
- What digital certificate is required for SPED compliance?
- Brazilian SPED requires ICP-Brasil (Infraestrutura de Chaves Publicas Brasileira) digital certificates. A1 certificates are software-based with 1-year validity. A3 certificates are hardware token-based with 3-year validity. Both types are accepted for NF-e signing and SPED transmissions.
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