Show TOC

Function documentationSPED ECD

 

This report enables you to create a SPED ECD (electronic accounting file), which companies in Brazil submit to the RFB annually by the last day of June of the year following the calendar year of the postings. The file and the delivered format comply with the requirements published by the Instrução Normativa RFB no. 787, from 19th of November 2007.

The SPED ECD (in Portuguese, escrituração contábil digital), together with the SPED EFD-ICMS/IPI, is part of the Public System of Digital Bookkeeping (SPED) to gradually switch the statutory reporting from paper to an electronic medium.

The SPED ECD solution supports the following bookkeeping types:

  • G: Livro Diário (Completo, sem escrituração auxiliar)

    This type of accounting file reports all financial postings to the general ledger (GL) accounts and the balances of the GL accounts. Subledger postings that are not made to the GL accounts are not reported (for example, FI-CA).

  • R: Livro Diário com Escrituração Resumida (com escrituração auxiliar)

    This type of accounting file reports all financial postings to the general ledger (GL) accounts and the balances of the GL accounts. It applies in case of subledgers with summary postings to the GL. The detailed subledger postings are reported in separate files of bookkeeping type A or Z, that are linked to the type R file via hash codes.

  • B: Livro Balancetes Diários e Balanços

    This type of accounting file reports daily trial balances and balance sheets. The information is reported as a trial balance for each day in which accounting activities occurred.

Constraints

The ECD solution does not support the following bookkeeping types:

  • A: Livro Diário Auxiliar ao Diário com Escrituração Resumida

  • Z: Razão Auxiliar (Livro Contábil Auxiliar conforme leiaute definido nos registros I500 a I555)

The report does not support the following items:

  • Integration with FI-CA

  • Register I020 – Additional Fields

  • Negative Postings

Prerequisites

You have to:

  • Make the settings described in Customizing for SPED ECD.

  • Complete the year-end closing postings using the closing document type.

    Caution Caution

    Due to limitations of the SPED-ECD validator, SAP does not recommend the use of SAP note 1481772Information published on SAP site (Standard Year-End Closing).

    End of the caution.

Features

The file complies with the legal format, and is structured as follows:

Block

Description

0

Opening of digital file

I

Details of accounting postings

J

Accounting statements

9

Closing of digital file

Activities

To access the report, on the SAP Easy Access screen, choose Start of the navigation path Accounting Next navigation step Financial Accounting Next navigation step General Ledger Next navigation step Periodic Processing Next navigation step Closing Next navigation step Report Next navigation step General Ledger Reports Next navigation step Balance Sheet/ Profit and Loss Statement / Cash Flow Next navigation step Brazil Next navigation step SPED ECD End of the navigation path. Or call transaction J1BECD – Electronic Accounting File (Brazil).

Create the SPED ECD file as described in Creating Files.

Result

The system generates an output file containing information on the accounting postings, according to the data you have entered on the selection screen for company code, fiscal year, posting period, accounting bookkeeping type, layout version code and financial statement version.

The balances in the file are only displayed in the local currency.

Note Note

The system creates the file based on the data in the system database, as well as any data filled by the BAdI. Any messages displayed in the Error Log are related to the program execution. The system does not use the SPED Validation rules to check the data.

End of the note.