Source: Valor Econômico - 29/07/2009

The benefits experienced by companies that were forced to adhere to the Electronic Invoice (NFe) - such as the reduction of costs with the storage of banknotes and even paper and the improvement in business logistics - have already aroused the interest of sectors that are not yet subject to tax requirements. A recent survey carried out by the consultancy IOB released exclusively to Valor shows that 83,4% of the companies surveyed believe that the system brings more benefits than difficulties - belief even from taxpayers who do not yet issue notes electronically. With an eye on these advantages, 52,6% of companies that are not yet subject to membership, according to the survey, intend to anticipate their implementation. The survey was conducted last week by IOB with about 280 companies from all segments, whose revenue is between R $ 1 million and R $ 4 billion.

Despite the willingness to anticipate participation in the electronic system, many companies are not yet prepared. The same is repeated in the other segments of the Public Digital Bookkeeping System (Sped) - Sped Fiscal and Sped Contábil - which intend to unify this information issued to federal, state and municipal tax authorities, as a way to facilitate inspection. Even with the tight deadline, 36,6% of companies that must use electronic invoices next year did not evaluate the protocol that deals with adhesion. An index considered high by the IOB's solutions director, José Adriano, as several changes in the company's dynamics are necessary to adhere to the system, including the choice of software suited to its reality.

The same scenario is repeated in relation to the obligation to generate the files for Sped Fiscal. Only 54,7% of companies that must submit data on September 30th already generate these files. And, of these companies, only 28,4% already transmit this information monthly. In this case, there is the option to issue the information month by month or send an annual consolidated. However, many leave to consolidate this data at the last minute. According to the survey, 30% of them hope that this deadline can be extended again. However, the IOB consultant does not believe that there is a new date. “The experience of Sped Contábil removes that hope, as there were no more extensions,” he says. Sped Contábil's term expired on June 30th. Despite the delays, there are companies that have managed to get ahead with the use of Sped Fiscal and 15% of companies that are not obliged already generate files. The advantage, according to the IOB consultant, is that they are exempted from delivering several accessory files that are imposed on those who have not yet joined Sped.

In addition to the deadlines, companies begin to deal with insecurities related to the information that companies themselves must send to the tax authorities. This occurs with respect to the three pillars of Sped. Only 14% say they are confident about the information generated. "There are still several doubts from companies about data to be provided and how this will be used by the tax authorities", he says. In the case of Sped Contábil, for example, the survey showed that 29% of the companies that delivered the files in June, believe that they have errors in the generated files. Of these, 12% already say they will have to rectify data and 17% that they may correct it. However, the system does not provide for file changes. The only possibility of rectification, according to the IOB consultant, can be made at the commercial board itself, if the agency has not yet authenticated the document and sent it back to the system. Otherwise, there is no way to rectify. “This generates a certain apprehension from companies. However, I believe that the tax authorities will be a little more flexible, since the systems are still new and are being implemented, ”he says.