SPED ECF on HANA/TDF

Copyright Phoron Consulting GmbH www.phoron.com
SPED ECF on HANA/TDF
Phoron Consulting GmbH
Rafael Pin Rodrigues
SAP Finance Consultant

About Phoron
SPED ECF Legislation
Blocks and Registers ECF
Process and Functionalities SAP ECF
Phoron SPED ECF
SAP TDF / ECF
Questions

About Phoron

Consulting that fits.
Phoron

Facts about
PhoronBasic Data
 Established in 2004
 Medium-sized and
owner-managed
 Over 100 employees
worldwide
 SAP Recommended
Expertise Partner

Facts about
PhoronSAP Partner of the Year 2015
in Recognized Expertise
We were awarded for our
 Solutions in the field of
PLM (SAP PPM)
 Expert know-how in the
field of Finance
 Specialized solutions in
the field of Brazilian
processes (NF-e)

Facts about
PhoronLegal Entities Worldwide
SAO PAULO
Branch Office
STUTTGART
Branch Office
VIENNA
Headquarter

Facts about
PhoronRollouts to Over 30 Countries
Argentina
Austria
Belarus
Brazil
Bulgaria
Canada
China
Croatia
Czech Rep.
France
Germany
Gibraltar
Honduras
Hungary
India
Italy
Japan
Liechtenstein
Macedonia
Malta
Mexico
Peru
Poland
Portugal
Romania
Russia
Serbia
Slovakia
Slovenia
South Korea
Sweden
Switzerland
Taiwan
UK
USA

SPED ECF
Escrituração Contábil Digital
Escrituração Contábil Fiscal

Legislation

Legislation
 Replaces old DIPJ and LALUR (Livro de
Apuração do Lucro Real).
 The report is composed of several information
that affect the tax base amount for CSLL and
IRPJ calculation.
 It must be submitted annually, through ECF
PVA, until the last working day of July.

Legislation
Law:
Decreto nº 6.022, de 22 de janeiro de 2007, e alterações posteriores - SPED.
Instrução Normativa RFB nº 1.420, de 19 de dezembro de 2013 - ECD.
Instrução Normativa RFB nº 1.422, de 19 de dezembro de 2013 - ECF.
Ato Declaratório Cofis nº 101, de 29 de dezembro de 2016 – ECF layout.
Scope:
 Retrieve ECD Chart of Account and Accounts Balances and its relation
to the Referential Accounts.
 Retrieve ECF balances from the year immediately preceding.
 Balance sheet diaries, Balance sheet and files with release evidence.
 List details of additions and exclusions regarding IRPJ and CSLL taxes
amounts, including tax loss carryforwards and negative basis of CSLL.
Costs related Production, Resale and Services processes
Information of Import and Export Transactions
Application:
First report on September 2015.
Legal entities with IRPJ/CSLL Real profit, Presumed profit, Arbitrated profit,
Immune and Exempt and Participating account companies (SCP) are required
to report SPED ECF to RFB.

Blocks and Registers ECF

ECF Blocks
SPED ECF Blocks
Block Block Name Scope SAP TDF/ECF and Phoron ECF
0 Opening the File and Identification
Information available in the Organizational Structure, Questionnaire and
ECF Selection Screen.
C
ECD Recovered Information (block retrieved by system - not
imported)
Block fully recovered from SPED ECD file.
E
Recovered ECF Information Previous and Fiscal Calculation
of ECD Recovered Data (Block recovered by the system -
not imported)
Block fully recovered by the PVA system.
J Chart of Accounts and Mapping Block fully recovered from SPED ECD file.
K Balances of the Accounting and Reference Accounts Block fully recovered from SPED ECD file.
L Net Income - Real Profit
Balances of equity accounts (L100) and P/L accounts (L300) are
recovered from SPED ECD. The remaining records (L200 and L210) can be
calculated/generated by Phoron ECF.
M E-LALUR and e-LACS Calculated and generated by Phoron ECF.
N
Calculation of Income Tax and Social Contribution (Real
Profit)
Calculated and generated by Phoron ECF.
P Presumed profit Not covered by Phoron ECF.
T Arbitrated Profit Not covered by Phoron ECF.
U Immune or Exempt Not covered by Phoron ECF.
W Country-by-Country Statement Under Implementation for Phoron ECF.
X Economic Information Calculated and generated by Phoron ECF.
Y General information Generated by Phoron ECF.
9 Closing the Digital File Generated by TDF/ECF and Phoron ECF.
Data Retrived from SPED ECD

SPED ECF
Process and Functionalities SAP

SAP Process &
FucntionalitiesSAP Process for SPED ECF
 SAP decided not to develop a solution for
SPED ECF in ERP.
 SAP solution is focused on generating the
SPED ECF report, not in implementing all
calculation of IRPJ and CSLL.
 The standard solution for SAP TDF/ECF
delivers around 30%* of all data required for
SPED ECF.
* Source: SAP

SAP Process &
Fucntionalities
Source: SAP
TDF Components
SAP Process for SPED ECF

SAP Process &
Fucntionalities
Source: SAP

SAP Process &
Fucntionalities
Source: SAP
TDF/ECF Overview

Phoron SPED ECF
Integration ERP - TDF

Phoron ECF
Phoron SPED TDF/ECF
 A product for SAP ERP, integrated to SAP
TDF/ECF.
 ECF file can be extracted in SAP ERP or in SAP
TDF/ECF.
 Uses a structure of tables to faciliate the load
to SAP TDF/ECF using the “Phoron connector”.

Phoron ECF
ECF ERP

Phoron ECF
SPED ECF on SAP TDF
 Based on SPED ECF for ERP.
 Database model created to use the “Phoron
Connector” to load ECF data from ERP
solution to TDF/ECF layer.
 Simple integration using the “Phoron
connector”.

SAP ERP
SPED ECF
(ERP Solution)
Phoron ECF
SPED ECF on SAP TDF
TDF/HANA
“Phoron Connector”
ERP relevant
tables
SLT Replicated
tables
TDF
ECF Layer

SAP TDF / ECF

SAP TDF/ECF
SPED ECF on SAP TDF
Source: SAP
TDF Components

SAP TDF/ECF
SPED ECF on SAP TDF
ORGSTR01 – Maintain Organizational Structure

SAP TDF/ECF
SPED ECF on SAP TDF
TOM – Tax Obligation Monitor

SAP TDF/ECF
SPED ECF on SAP TDF
SPED ECF Report

SAP TDF/ECF
SPED ECF on SAP TDF
SPED ECF Report – Questionnaire

SAP TDF/ECF
SPED ECF on SAP TDF
SPED ECF Report - Execution

SAP TDF/ECF
SPED ECF on SAP TDF
SPED ECF Report – CheckList

Questions?

© 2014 SAP SE All rights reserved. 40© 2015 SAP SE or an SAP affiliate company. All rights reserved. 40
40
© 2014 SAP SE . All rights reserved. 4040Copyright Phoron Consulting GmbH www.phoron.com
Österreich
T: +43 1 748 36 02
F: +43 1 748 36 22
E: office@phoron.com
www.phoron.com
Rafael Pin Rodrigues
SAP Finance Consultant
M: +55 19 99212-2187
E: Rafael.Rodrigues@phoron.com

SPED ECF on HANA/TDF

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