Análise do processo obrigatório de adaptação ao sistema público de escrituração digital (SPED): dificuldades e desafios

Abstract

The Brazilian Public System of Digital Bookkeeping (SPED) is a digital transmission revolution aimed at reducing tax evasion and increasing the influence of the tax collection office. It basically consists of modernizing the current ways of complying with accessory obligations. Such obligations are now supposed to be transmitted by taxpayers to taxadministrations and regulatory agencies using a digital certificate that ensures the legal validity of the documents. It consists of large subprojects some already implemented and others underway that integrate a companys accounting and tax bookkeeping. The subprojects that have been already implemented are: Digital Accounting Bookkeeping, Digital Tax Bookkeeping, and e-Receipt. Subprojects in the elaboration stage are: Digital Fiscal Bookkeeping (EFD)-Taxpaying, Transition Tax and Accounting Control (FCONT), e-Receipt for Services (NFS-e), e-Receipt for Transportation (CT-e) and Electronic System forActual Profit (e-LALUR). Subprojects under study are: EFD-Payroll, and Balance Center. The implemented subprojects represent an integrate initiative of tax administrations at the federal, state, and municipal levels. The SPED implementation means that all companies are likely to become easier targets of regulatory agencies, and several companies will need to find ways to identify problems and develop internal process to comply with the system requirements. This study analyzes the process of adapting to SPED in some companies, and identifies some difficulties and challenges. Bibliographic research was carried out taking intoaccount such authors as Duarte (2011) and Resende (2008), on-line articles, journals, and newsletters. Empirical research was carried out through questionnaires aimed at: assessing problems and difficulties faced by the companies; identifying how aware of SPED managersare; and identifying the solutions found by some companies. The study showed that the staff in all companies is aware of SPED, but not all companies use the system. Most of the professionals (70%) agree that SPED has a positive influence on the professional practice ofaccountants and revenue officers. Most difficulties are found in small-sized companies using assumed profit. Professionals unpreparedness and lack of skilled workforce, especially in such areas as procurement, invoicing, and inventory, contribute to a significant parcel of the difficulties faced in implementing SPED. In the sample, only 25% of the managers are used to changes in legislation and do not face difficulties in implementing a new system. In conclusion, SPED is an irreversible process for which most professionals and companies needto seek for further qualification/education. This study represents a contribution for accounting professionals and others interested in an overview of the new system and its benefits and challenges. The analysis herein provided shows that the essence of the accounting practice hasnot changed even after meaningful legislation modifications like the one brought about with SPED; what has actually changed was the technological progress and the new way of providing/transmitting information. Todays professionals need to acquire skills to adapt tothe changing framework.