Source: DCI - SP, 06/07/2009

In recent years, a new acronym has been incorporated into the businessmen's glossary. And it's here to stay. I am referring to the Public Digital Bookkeeping System, or Sped, a project officially instituted by the federal government in April 2008. Despite its rapid growth, Sped still evokes doubts in most companies, especially in small and medium-sized companies.

Many have not yet understood the importance of these four letters, but Sped represents a paradigm shift. A member of the Growth Acceleration Program (PAC), the Sped project involves the federal, state and municipal spheres. The government intends to modernize the transmission of corporate tax information to inspection agencies. This evolution will bring transparency and greater control over contributions due. Contrary to what most people may think, the goal is not to increase revenue. In fact, with a more assertive inspection, Brazilian companies tend to be more similar to companies in developed countries. The result is less tax evasion, making the economy more fair and competitive and paving the way for the government to cut red tape.

Sped is for everyone, but the implementation is quite different, depending on the size of the company. Large corporations have IT teams, budgets and planning to match their size. In the smaller ones, the way to avoid problems is through information and anticipation. Knowing the size of the migration challenge from an early age makes all the difference. Perhaps the impact is even greater than previously thought, but finding the most appropriate solution before the deadline will prevent losses.

The first step is to understand this new tax glossary. Sped Contábil replaces the books of mercantile bookkeeping by digital means and is already mandatory for all companies taxed by the tax regime for taxable income, leaving out, at that moment, those opting for Simples. The Digital Tax Bookkeeping (EFD) is a digital file, formed by a set of deeds of tax documents and other information, such as tax calculation records related to the operations and benefits practiced by the taxpayer. It started in January for legal entities subject to ICMS and IPI tax.

The electronic invoice (NF-e) is a commercial document issued and stored electronically, of only digital existence, whose legal validity is guaranteed by the digital signature of the issuer, before the occurrence of the ICMS / IPI generating event. After the authorization of the issue, the Auxiliary Document of the Electronic Invoice (Danfe) must be printed to accompany the merchandise, which must include the security key, which guarantees the validity of the operation. By September, about 90 taxpayer segments should be able to issue NF-e. The NFS-e will be the Service Invoice, which will give rise to the current printed model. It is a digital document of existence, generated and stored electronically in the National Environment by the Revenue, by the city hall or by another contracted entity, to document the service rendering operations.

If your company operates in the cargo transport segment (air, road, rail, waterway), the Knowledge of Transport tax document will also become exclusively electronic, and its acronym is CT-e. Despite having great similarity with the electronic invoice, the CT-e has particularities that must be taken into account. An example is that the NF-e has a seller and buyer, and the CT-e must serve the issuer, service taker, recipient, sender and receiver, which increases the complexity.

Still focusing on development, one of the final phases of the Sped project is the Central Balance Sheet, which will capture accounting and financial data (especially the financial statements), the aggregation of this information and the availability of original and aggregated data to society. magnetic. The content can be used to generate statistics, national and international analyzes - by parameters such as economic sector, legal form and size of companies -, credit risk analysis and even economic, accounting and financial studies.

With all the terms at the tip of the tongue, the second step is to know how and when the adaptation will be for your area of ​​expertise. In order to give companies time, the government created stages, which establish the moment when new segments become part of the obligation. But you need to act quickly. The sooner your company addresses this issue, the smoother the adaptation will be. And the benefits that this technology brings will come sooner.

Next, you need to know what technological infrastructure your company needs to adapt to. Remember that the investment must contemplate the issuance, storage and adoption of digital certification, a set that will ensure the legal validity of the document issued. The change requires investment in technology and reformulation of processes not only in the accounting sector, but also in sales, purchases and logistics, among others. In some cases, we can call the reengineering movement, because it involves training and adapting suppliers and customers.

Calculate whether it is worthwhile to set up the project internally or choose the outsourced service. If your business issues less than XNUMX monthly invoices, having a partner who is responsible for the process can streamline your work. Look for a specialized company that has a reliable customer base, explain your need and compare quotes. So you stay focused on your business and leave the technical part to whoever is specialized.

If everything goes according to schedule, in 2011 the companies will already be adapted and fully functioning under the new model. The challenges of migration go to the list of corporate stories, with their successes and mistakes. Whoever does their homework at the right time will choose which side to remember.