A escrituração contábil fiscal e o esocial: os impactos causados pela sua implantação e principais mudanças ocorridas a partir de 2017

Abstract

For many years the accounting was performed was performed with the paper filing of various books and processes of companies in general, so much so that in Brazil the accountant was once known as bookkeeper. Until finally the digital age comes, which has begun to end all this paper printing and archiving work, to make room for archiving and digital transmission of information, where in this new digital scenario systems were launched to organize, normatize and standardize the submission of information such as SPED which consists of specific modules to receive and standardize the most diverse tax and accounting information at the organizational level that must be periodically sent to the tax authorities. The newest module in this system is called eSocial, designed to standardize the sending of information pertaining to companies' personal sector and to revolutionize the way information was being delivered. In this context, this paper sought to answer the following question: What are the impacts with the implementation of these new systems and what are the changes for those who already have this system active? Thus, the general objective of this paper is to highlight how the accounting and tax bookkeeping by SPED impacts on companies, as well as their changes from 2017. And as specific objectives to understand the functioning of ECD and ECF modalities and the new model of SPED eSocial , To seek the vision of how companies see this form of bookkeeping and to analyze the changes that occurred in the law that regulates digital bookkeeping from the RFB Normative Instruction No. 1774/2017. This work is characterized as an exploratory research, in which a bibliographic and documentary research will be performed, being part of the descriptive research in order to demonstrate the functioning of digital bookkeeping and eSocial. Keywords: SPED, eSocial, ECD, ECF, Bookkeeping.