BRAZIL-SPEDFISCAL

Brazil SPED Fiscal EFD-ICMS-IPI obligation 2009+.

Définition

Brazil SPED Fiscal EFD-ICMS-IPI structure : monthly file submission containing all ICMS (state Imposto Circulacao Mercadorias Servicos, ~17-19% typical rates varies par state, complexified by inter-state ICMS allocation rules) + IPI (federal Imposto Produtos Industrializados, applied industrial products, taux varies par product 0-300%) transactions. Records : Blocks of records 0 (Identification), Block C (NFe e-invoices), Block D (Service e-invoices), Block E (ICMS apuration), Block G (CIAP - ICMS on Fixed Assets), Block H (Inventory). Format ASCII text file specific layout. Submission monthly EFD-ICMS-IPI signed certificate ICP-Brasil. CST (Codigo Situacao Tributaria) codes for tax situations, NCM (Nomenclatura Comum Mercosul) for product classifications. Part of broader SPED framework alongside EFD-Contribuicoes (PIS/Cofins) + EFD-Reinf (withholdings) + ECF (Lucro Real) + eSocial (social security).

Origine

Brazil SPED framework Decreto 6022/2007 ; EFD-ICMS-IPI obligation phased 2009-2014 grandes entreprises a small ; ICMS reform CBS/IBS Emenda Constitucional 132/2023 2026-2033 progressive replacement.

Exemple en contexte

JBS (Brazil largest meat processor) submits EFD-ICMS-IPI monthly across 100+ Brazilian plants : ICMS state-by-state apuration (different rates 17-19% + complex inter-state rules), IPI federal industrial products tax, NCM codes products, integration SAP ECC + S/4HANA local Brazilian fiscal SAP localization Mastersaf.

Termes liés

• EFD-Reinf — autre SPED Brazil.