Sistema Público de Escrituração Digital (SPED) – ECF - Escrituração Contábil Fiscal : lucro real, lucro presumido e imunes ou isentas

Abstract

Accounting is changing as technology advances in society. It is notable that the accounting technique is highly supported by instruments and systems that increasingly facilitate the work of the accounting professional. This change has created new requirements for companies, such as the use of electronic systems that help managers and employees in the business field. In this work will be demonstrated through bibliographical review and material and methods, the use of the SPED program and its projects, more specifically the ECF, explaining how this impacted the organizational daily in its implementation and how it is used in companies, varying according to the tax regime exercised in the entity. The study showed that the system is essential for organizations, since several factors have improved significantly compared to past times. The objective of the paper is to explain the functions of the ECF program, since its complexity may be a negative point for accountants in general and researchers who are not knowledgeable about the subject. In view of this, practical examples will be presented in the tax regimes Real Profit, Presumed Profit and Immune or Exempt Entities, according to the ECF Layout 4 Guidance Manual released in June 2018, so that it is possible to observe the particularities of the program with greater effectiveness.