[Free translation]
CONFAZ, through the SINIEF Regulation 25/2016, (DOU of 12/15/16), defined new rules for the use of Block K (Control of Production and Stock) of the EFD ICMS / IPI.
According to the Adjustment, the full bookkeeping (in detail) of Block K is waived.
According to the aforementioned Adjustment, the bookkeeping of the Production and Inventory Control Register (Block K), in the EFD ICMS / IPI, is now required as follows:
1) For industrial establishments belonging to a company with annual revenues equal to or greater than R $ 300,000,000.00:
January 1, 2017, restricted to information on inventories held in the K200 (final stock) and K280 (prior period correction) records for industrial establishments classified in divisions 10 to 32 of the National Classification of Economic Activities (CNAE);
January 1, 2019, corresponding to the complete bookkeeping of Block K, for the industrial establishments classified in divisions 11, 12 and in groups 291, 292 and 293 of the CNAE;
January 1, 2020, corresponding to the complete bookkeeping of Block K, for industrial establishments classified in divisions 27 and 30 of the CNAE;
January 1, 2021, corresponding to the complete bookkeeping of Block K, for industrial establishments classified in Division 23 and Groups 294 and 295 of the CNAE;
January 1, 2022, corresponding to the complete bookkeeping of Block K, for industrial establishments classified in divisions 10, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 24, 25, 26, 28 , 31 and 32 of the CNAE.
2) For industrial establishments classified in divisions 10 to 32 of the CNAE belonging to a company with annual revenues equal to or greater than R $ 78,000,000.00:
January 1, 2018, restricted to the information of the stock balances held in Registers K200 (final stock) and K280 (prior period correction). For the full bookkeeping, CONFAZ will define through a new act (Adjustment) that will be published later.
3) For other industrial establishments classified in divisions 10 to 32; the wholesale establishments classified in groups 462 to 469 of the CNAE and the establishments assimilated to industrial:
January 1, 2019, restricted to the information of the balances of inventories held in Registers K200 (final stock) and K280 (prior period correction). For the full bookkeeping, CONFAZ will define through a new act (Adjustment) that will be published later.
Finally, it was also determined that only the complete bookkeeping of Block K, releases the bookkeeping of the Production and Stock Control Register Book, or its replacement, pursuant to art. 164 of Book II, of the RICMS / RS, by internal quantitative controls.
