Source: DCI, 09/06/2009

The Public Digital Bookkeeping System (SPED), for some companies, is being a stumbling block. A survey conducted by Everis (Business and Information Technology consultancy), with 88 of the 500 largest companies in Brazil, showed that only half of the organizations interviewed completed the implementation of the NF-e (Nota Fiscal Eletrônica); 11% entered the fiscal SPED; and only 10% introduced the accounting SPED. It is a worrying result and one that will require the pending companies to move quickly to adapt to the new rules.

Comprised of three pillars - NFe, accounting and tax SPED - the system was created by the government with the aim of computerizing and interconnecting the collection of taxes in the three public spheres - federal, state and municipal - and to identify and prevent tax offenses within the business system. The program will also have a very large red tape effect.

Until September, many ICMS and IPI taxpayers will be required to have the fiscal SPED - the IRS makes available on the website a list with the names of which are included. In addition, in companies that, in 2008, were subject to taxation by taxable income and subject to differentiated economic monitoring, the delivery of the Digital Bookkeeping (ECD) of last year should be made until the 30th of June next. There are approximately 31 thousand companies that must deliver the Digital Tax Bookkeeping (EFD). But very few companies - the largest in the country - have already adapted to the new rules. And who will help them towards the end of the second half to resolve the issue?

Business Process Outsourcing (BPO) outsourcing companies are assisting organizations in the implementation of projects focused on SPED since the system was created. But still many companies have not understood the importance, much less the complexity of these processes. First of all, it is not enough to just put software on the computer - a practice that often does not take into account the existing technological networks in companies and their capillarity. SPED involves much more than simply introducing a solution. It is worth remembering that the important thing about the system is the information that will be transmitted to the competent bodies and that should be checked to verify that there is no type of accounting and / or fiscal failure before being forwarded by the organization.

In order to meet the required needs and be able to transmit the file to the Revenue, the company needs to adjust the accounting and tax information, in addition to requesting from the Enterprise Resource Planning (ERP) supplier, in Portuguese - information process that integrates an organization's data and processes into a single system-) a solution for file generation. There are cases in which changes in the methodology of the operation will be necessary, as one must be attentive to the information required by the layouts provided by the Federal Revenue and its presentation mode. The ERP needs to be prepared to meet the current and other demands that will come in the future, related to SPED.

From the Federal Revenue Service, through the tax administration of the states, the Federal District and the municipalities, to the agencies and entities of the direct and indirect federal public administration that have the legal attribution of regulation, standardization, control and inspection of companies and societies companies, such as the Central Bank of Brazil (Bacen), the Brazilian Securities and Exchange Commission (CVM), and the Federal Accounting Council (CFC), among others, will all have access to the data provided by the organizations. Those who do not deliver the digital file by the deadline will be penalized.

Therefore, there is no more time for discussions on the subject. It is necessary to enter the question in its practical scope. This is an important change among all the changes that the accounting and tax area has been going through in recent years in the country. By the way, 2009 has been decisive in this regard.