[Free translation]
Normative Instruction RFB No. 1,660, published on 09/19/2016, modified IN RFB nº 1,420 / 2013, introducing changes in Digital Accounting Bookkeeping - ECD. Below we mention the most relevant points.
From now on, Sped Contábil can be signed with any type of digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure (IPC-Brasil). Until then, only signature with the type A3 certificate was allowed.
The deadline for sending the ECD in case of special events, regardless of the date of its occurrence, will be until the last business day of the following month. Previously, when there were events of extinction, partial spin-off, total spin-off, merger or incorporation, occurred from January to April, could be transmitted until the last working day of May of the year of occurrence.
In our Informative 9-16, we deal with the possibility of the authentication of the accounting books by the Public Digital Bookkeeping System - Sped, by means of the presentation of the digital accounting book - ECD, being waived the authentication by the Commercial Boards, established in Decree No. 8,683 / 2016 .
The IN treated in this newsletter, regulated the cancellation of the authentication and the substitution of Digital Bookkeeping.
Authentication may be canceled when the ECD is transmitted in error or when an error is identified that makes the bookkeeping useless. An error is considered to render useless the bookkeeping that, according to the Brazilian Accounting Standards, can not be corrected.
When the cancellation of the authentication is at the initiative of the holder of the bookkeeping and due to an error in fact that makes it worthless, a detailed report signed by two accountants must be attached to the substitute ECD in order to attest this circumstance.
Until the ECD authentication cancellation conditions are implemented in the Sped environment, it will be allowed to replace ECD that has been authenticated on the date of publication of Decree No. 8.683 / 16, or that has been transmitted since that date.
