Author: Paulo Roberto Zampieri Nunes

Source: Portal InvestNE - - NORDESTE2014 - 30/03/2010

The SPED (Public Digital Bookkeeping System) and the Electronic Invoice are increasingly part of the day-to-day activities of entrepreneurs and those responsible for the financial areas of Brazilian companies. Most companies are seeking to meet the requirements of SPED and NFe and are mainly concerned with the file format with the data required by FISCO and the deadlines for sending them. And therein lies the problem: little attention is paid to the quality of the data, that is, the content of these files.

SPED is not known as “Big Brother Fiscal” for nothing. FISCO has been using a database with everything companies buy, sell and collect from taxes, and online tracking all company transactions, with a five-year prescription. These requirements generate a significant increase in fiscal and operational risk for companies, since FISCO considers joint and several liability in irregular commercial relations.

Imagine all this in a chaotic tax scenario like the Brazilian one, where three tax changes occur every two hours and 61% of the Companies traded with Customers and Suppliers disqualified by FISCO. Through surveys by Aberdeen Group and Gartner with more than 400 companies from different segments, it was found that 98% have problems with data quality.

As a result, maintaining a correct and updated information bank (which has always been a weakness in most companies, small or not) becomes a must, as data incompatibility can prevent even simple operations, such as issuing invoice or online bank transfer, are rejected.

The key point for a trauma-free adaptation to SPED is the database. It is necessary to use a “fine-tooth comb” in the registration information of the materials and respective tax classifications, as well as in the registration data of the company's customers and suppliers. This means that the company must get to the detail, giving the address, CNPJ, IE and corporate name of each supplier, in addition to their situations with SRF and Sintegra.

Today, Information Technology has a very important role in this sanitation process. There are already solutions available that, in addition to promoting a general “cleaning”, eliminating possible duplicate items, bring with them the Material Description Standards (PDM), with the use of a common and established market language, allowing the elaboration of complete descriptions , standardized and unambiguous for the items in the register.

The same survey by Gartner states that 95% of the companies consulted recognize the value of sanitation tools, and that a good part of them intend to invest in this type of service in the near future. A sign that they already understood that SPED may not be this “seven-headed bug” when there is quality in the supplier and material records.

Paulo Roberto Zampieri Nunes is Director of Services at Astrein, a company specialized in business support solutions and sanitation of registrations.