It is common for all taxpayers in the country to have doubts about our system tributary, after all, it is one of the most complex of the world, suffering to carry out its planning accounting. One of the latest innovations was the EFD-ICMS / IPI with its obligatoriness.
In the next lines of this post we will list the most common doubts 5 and bring the answers so that you can be prepared for more this change in government requirements. Continue with us and take note!
1. What is EFD?
EFD-ICMS / IPI
- Book Inventory Record;
- Books Registration of Exits;
- Book of Entries;
- Book of Records ICMS;
- Book of Records IPI;
- Production Control Record Book and Stock;
- Document Credit Control of ICMS of the Permanent Assets.
The delivery of the EVS-ICMS /IPI is mandatory for all taxpayers in the ICMS and IPI in national territory. Some companies, due to the small size, can be exempted from this obligation by the state treasurers.
2. What is the deadline?
O deadline of EFD-ICMS /IPI will depend on each of the units of the federation. It is necessary to seek information from the state treasurers in order to comply with the term of the State in which its Are you thirsty.
3. What is ICMS and IPI?
O ICMS, tax on the movement of goods and services, is a tribute of competence of the units of the federation. That is, the states, together with the Federal District, are responsible and recipients of the resources do ICMS.
O IPItax on industrialized products, is a tribute of competence federal, that is, only the Union can collect such nutritional, in addition to modifying them. It focuses on domestic and foreign products entering the country.
4. What is the SPED Fiscal?
The main promise of the SPED Fiscal is to make life easier for entrepreneurs with a digital bookkeeping process. The delivery of EFD-ICMS / IPI, digital archive with books fiscal and the dispensation of their impression, is proof of this.
5. How can I prepare to deliver the EFD?
All information on how to generate the EFD-ICMS / IPI digital files can be found on the SPED Fiscal. Your task will be much simpler if your have a system of ERP robust and that addresses all issues accounting.
We hope that by the end of the reading of this brief post you have understood better about EFD-ICMS / IPI and what are the obligations his to the tax authorities. The generation and delivery of digital files is still evolving and a lot can still change. Keep an eye on it!
Still have questions about your tax obligations? Read this article about the care that every company must have with the fiscal meshes!
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