Desafios na escrituração do SPED Fiscal : um estudo em uma empresa de médio porte

Abstract

The Public Tax Digital Bookkeeping System (SPED) or EFD ICMS IPI, acronym in Portuguese, represents a significant advance in the accounting and tax area, replacing paper-based ancillary obligations with digital files. However, implementing SPED Fiscal can present challenges, especially for medium-sized companies, which may face technical, organizational and operational difficulties. Even more so now with the mandatory completion of Block K, which is related to the control of production and stock of goods. This case study aims to identify and analyse the main challenges faced by a medium-sized company in SPED Fiscal bookkeeping, seeking to understand the causes of these challenges and present the solutions that the company has been taking to overcome them, as well as how the mandatory completion of block K improved the company's financial and managerial performance during the adaptation period.