Accounting Digital Bookkeeping Layout 5 (ECD)

The Federal Revenue Service of Brazil (RFB), by the publication in the Official Gazette of Apr-20-2017 of COFIS Executive Declaration Act no. 24, of Apr-18-2017, made available the new Accounting Digital Bookkeeping Layout 5 Booklet (ECD), with changes foreseen in the new ECD version. In this new Layout 5, the ECD already filed, although validated and signed, has no requirement of a new change or filing and, for set-up of the new version, it is not necessary to uninstall the previously installed version.

We highlight the main changes as follows:

1) Each ECD should be signed, regardless other signatures, by a certificate e-PJ or e-CNPJ;

2) The e-PJ or e-CNPJ certificate should match the taxpayer’s CNPJ first 8 digits (basic CNPJ) at 0000 Register;

3) Certificates signing to an ECD may be A1 or A3, and issued by an entity accredited by the Brazilian Public Key Infrastructure (ICP-Brasil);

4) All signing qualification codes (Record J930) should use e-PF or e-CPF, except for code 001-ECD Signatory with e-PJ or e-CNPJ, which may only use e-PJ or e-CNPJ;

5) In addition to the e-PJ or e-CNPJ certificate and the accountant’s e-PF or e-CPF certificate signatures, there may be any number of signatures;

6) The person responsible to sign the ECD may be, at the company’s criteria, by the e-CNPJ or e-PJ itself or another responsible signatory, as established in a corporate act;

7) The ECD substitute should have, at least, three (3) signatures (one of the signatory that will be validated as responsible for signing the ECD, one of the accountant responsible for ECD and another one of the accountant responsible to check the term for the replacement of ECD). If there is any change in accounting entries, another accounting professional (910) or independent auditor (920) should also be required, depending on the case (whether the statements have been audited or not by an independent auditor)..

The new Layout 5 Booklet is available for consultation at http://sped.rfb.gov.br/pagina/show/2176