Available Statutory Reports for Brazil
To access the Brazil Reports documentation in Brazilian Portuguese (Português do Brasil), see Brazil Reports.
See the following topics for more information about which statutory reports standardized by the Sistema Público de Escrituração Digital (SPED) are available with Brazil Reports. You can also learn which sections and records are contained in each report.
ECD File
Brazil Reports provides the following file layouts for this report:
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ECD v9 Escrituração G Com Departamentos – Includes all sections and records supported by the SuiteApp, plus the I100 record, and the departments.
This file layout requires you to enable the Departments feature and set up the departments in your account. In NetSuite, departments correspond to cost centers. For more information, see Cost Centers in Reports for Brazil.
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ECD v9 Escrituração G Sem Departamentos – Includes all sections and records supported by the SuiteApp, except the I100 record and the departments.
You can use this file layout if you do not have the Departments feature enabled or do not want to include the departments in the ECD file.
NetSuite generates the ECD files based on version 9 of the layout.
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File Layout |
Supported Sections |
Supported Records |
|---|---|---|
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ECD v9 Escrituração G Com Departamentos |
0 |
0000, 0001, 0007, 0990 |
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C |
C001, C990 Be aware that NetSuite does not include records C040, C050, C051, C052, C150, C155, C600, and C650, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the previous ECD file. |
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I |
I001, I010, I030, I050, I051, I052, I100, I150, I155, I200, I250, I350, I355, I990 |
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J |
J001, J005, J100, J150, J210, J215, J900, J930, J990 |
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9 |
9001, 9900, 9990, 9999 |
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ECD v9 Escrituração G Sem Departamentos |
0 |
0000, 0001, 0007, 0990 |
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C |
C001, C990 Be aware that NetSuite does not include records C040, C050, C051, C052, C150, C155, C600, and C650, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the previous ECD file. |
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I |
I001, I010, I030, I050, I051, I052, I150, I155, I200, I250, I350, I355, I990 Records I155, I250, and I355 do not include the departments. |
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J |
J001, J005, J100, J150, J210, J215, J900, J930, J990 |
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9 |
9001, 9900, 9990, 9999 |
ECF File
Brazil Reports provides the following file layouts for this report:
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ECF v10 Para Lucro Real – Includes sections and records that are relevant for companies that adhere to the Lucro Real tax regime.
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ECF v10 Para Lucro Presumido – Includes sections and records that are relevant for companies that adhere to the Lucro Presumido tax regime.
NetSuite generates the ECF files based on version 10 of the layout.
|
File Layout |
Supported Sections |
Supported Records |
|---|---|---|
|
ECF v10 Para Lucro Real |
0 |
0000, 0001, 0010, 0020, 0030, 0930, 0990 |
|
C |
C001, C990 Be aware that NetSuite does not include records C040, C050, C051, C053, C100, C150, C155, C157, C350, and C355, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the ECD file on the ECF file. |
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E |
E001, E990 Be aware that NetSuite does not include records E010, E015, E020, E030 E155, and E355, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the previous ECF file. |
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J |
J001, J050, J051, J990 |
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K |
K001, K030, K990 |
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L |
L001, L030, L100, L210, L300, L990 |
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M |
M001, M030, M300, M350, M990 |
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N |
N001, N030, N500, N620, N630, N650, N660, N670, N990 |
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P |
P001, P990 |
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Q |
Q001, Q990 |
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T |
T001, T990 |
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U |
U001, U990 |
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V |
V001, V990 |
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W |
W001, W990 |
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X |
X001, X990 |
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Y |
Y001, Y990 |
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9 |
9001, 9100, 9900, 9990, 9999 |
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ECF v10 Para Lucro Presumido |
0 |
0000, 0001, 0010, 0020, 0030, 0930, 0990 |
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C |
C001, C990 Be aware that NetSuite does not include records C040, C050, C051, C053, C100, C150, C155, C157, C350, and C355, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the ECD file on the ECF file. |
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E |
E001, E990 Be aware that NetSuite does not include records E010, E015, E020, E030 E155, and E355, because the Programa Validador e Assinador (PVA) enables you to automatically recover the information from the previous ECF file. |
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J |
J001, J050, J051, J990 |
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K |
K001, K030, K990 |
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L |
L001, L990 |
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M |
M001, M990 |
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N |
N001, N990 |
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P |
P001, P030, P100, P150, P200, P300, P400, P500, P990 |
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T |
T001, T990 |
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U |
U001, U990 |
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V |
V001, V990 |
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W |
W001, W990 |
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X |
X001, X990 |
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Y |
Y001, Y990 |
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9 |
9001, 9100, 9900, 9990, 9999 |
EFD ICMS IPI File
Brazil Reports provides the following file layouts for this report:
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EFD ICMS IPI v19 Com Bloco K Completo – Includes all sections and records supported by the SuiteApp.
This file layout may apply to manufacturing companies that need to report the entire building and assembling process.
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EFD ICMS IPI v19 Sem Bloco K – Includes all sections supported by the SuiteApp, except for K section records related to inventory and manufacturing.
This file layout may apply to service providers with a state tax registration, companies that are not comparable to a manufacturer, or that do not manage inventory.
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EFD ICMS IPI v19 Com Bloco K Restrito ao Estoque – Includes all sections supported by the SuiteApp, but only includes the inventory records in the K section.
This file layout may apply to companies comparable to a manufacturer or wholesalers, that need to report their inventory balances.
NetSuite generates the EFD ICMS IPI files based on version 19 of the layout.
|
File Layout |
Supported Sections |
Supported Records |
|---|---|---|
|
EFD ICMS IPI v19 Com Bloco K Completo |
0 |
0000, 0001, 0002, 0005, 0015, 0100, 0150, 0190, 0200, 0205, 0220, 0400, 0450, 0460, 0990 |
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B |
B001, B990 |
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C |
C001, C100, C101, C110, C120, C170, C180, C181, C185, C186, C190, C191, C195, C197, C500, C590, C800, C810, C850, C990 |
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D |
D001, D100, D190, D195, D197, D500, D590, D990 |
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E |
E001, E100, E110, E111, E200, E210, E220, E300, E310, E311, E500, E510, E520, E530, E990 |
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G |
G001, G990 |
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H |
H001, H005, H010, H990 |
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K |
K001, K010, K100, K200, K210, K215, K230, K235, K250, K255, K270, K275, K280, K990 |
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1 |
1001, 1010, 1990 |
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9 |
9001, 9900, 9990, 9999 |
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EFD ICMS IPI v19 Sem Bloco K |
0 |
0000, 0001, 0002, 0005, 0015, 0100, 0150, 0190, 0200, 0205, 0220, 0400, 0450, 0460, 0990 |
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B |
B001, B990 |
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C |
C001, C100, C101, C110, C120, C170, C180, C181, C185, C186, C190, C191, C195, C197, C500, C590, C800, C810, C850, C990 |
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D |
D001, D100, D190, D195, D197, D500, D590, D990 |
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E |
E001, E100, E110, E111, E200, E210, E220, E300, E310, E311, E500, E510, E520, E530, E990 |
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G |
G001, G990 |
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H |
H001, H005, H010, H990 |
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K |
K001, K990 |
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1 |
1001, 1010, 1990 |
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9 |
9001, 9900, 9990, 9999 |
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EFD ICMS IPI v19 Com Bloco K Restrito ao Estoque |
0 |
0000, 0001, 0002, 0005, 0015, 0100, 0150, 0190, 0200, 0205, 0220, 0400, 0450, 0460, 0990 |
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B |
B001, B990 |
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C |
C001, C100, C101, C110, C120, C170, C180, C181, C185, C186, C190, C191, C195, C197, C500, C590, C800, C810, C850, C990 |
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D |
D001, D100, D190, D195, D197, D500, D590, D990 |
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E |
E001, E100, E110, E111, E200, E210, E220, E300, E310, E311, E500, E510, E520, E530, E990 |
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G |
G001, G990 |
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H |
H001, H005, H010, H990 |
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K |
K001, K010, K200, K280, K990 |
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1 |
1001, 1010, 1990 |
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9 |
9001, 9900, 9990, 9999 |
EFD Contribuições File
Brazil Reports provides the following file layouts for this report:
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EFD Contribuições v6 Detalhado e Com Departamentos – Includes detailed information from electronic invoices generated from sales and purchase transactions, as well as information about:
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Credit balances
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Departments
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Other credits and contributions
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Other sources of revenue
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Tax withholding
This file layout requires you to enable the Departments feature and set up the departments in your account. In NetSuite, departments correspond to cost centers. For more information, see Cost Centers in Reports for Brazil.
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-
EFD Contribuições v6 Detalhado e Sem Departamentos – Includes the same information, sections, and records as the EFD Contribuições v6 Detalhado e Com Departamentos file layout, except for the departments.
You can use this file layout if you do not have the Departments feature enabled or do not want to include the departments in the EFD Contribuições file.
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EFD Contribuições v6 Consolidado – Includes the transactions' tax calculation basis, tax rates, and amounts, aggregated by CST code, for companies that adhere to the Lucro Presumido tax regime.
This file layout also includes summarized information about other sources of revenue, other credits and contributions, and credit balances. It provides detailed information only about tax withholding, in the F600 record.
NetSuite generates the EFD Contribuições file based on version 6 of the layout.
|
File Layout |
Supported Sections |
Supported Records |
|---|---|---|
|
EFD Contribuições v6 Detalhado e Com Departamentos |
0 |
0000, 0001, 0100, 0110, 0111, 0120, 0140, 0150, 0190, 0200, 0400, 0450, 0500, 0600, 0990 |
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1 |
1001, 1100, 1300, 1500, 1700, 1990 |
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A |
A001, A010, A100, A110, A120, A170, A990 |
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C |
C001, C010, C100, C110, C120, C170, C175, C860, C870, C990 |
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D |
D001, D990 |
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F |
F001, F010, F100, F600, F990 |
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I |
I001, I990 |
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M |
M001, M200, M600, M990 Be aware that NetSuite does not include records M100, M105, M205, M210, M400, M410, M500, M505,M605, M610, M800, and M810, because the Programa Validador e Assinador (PVA) automatically calculates PIS and COFINS for payment and credit. |
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9 |
9001, 9900, 9990, 9999 |
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EFD Contribuições v6 Detalhado e Sem Departamentos |
0 |
0000, 0001, 0100, 0110, 0111, 0120, 0140, 0150, 0190, 0200, 0400, 0450, 0500, 0990 |
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1 |
1001, 1100, 1300, 1500, 1700, 1990 |
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A |
A001, A010, A100, A110, A120, A170, A990 Record A170 does not include the departments. |
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C |
C001, C010, C100, C110, C120, C170, C175, C860, C870, C990 |
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D |
D001, D990 |
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F |
F001, F010, F100, F600, F990 Record F100 does not include the departments. |
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I |
I001, I990 |
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M |
M001, M200, M600, M990 Be aware that NetSuite does not include records M100, M105, M205, M210, M400, M410, M500, M505,M605, M610, M800, and M810, because the Programa Validador e Assinador (PVA) automatically calculates PIS and COFINS for payment and credit. |
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9 |
9001, 9900, 9990, 9999 |
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|
EFD Contribuições v6 Consolidado |
0 |
0000, 0001, 0100, 0110, 0120, 0140, 0500, 0990 |
|
1 |
1001, 1900, 1990 |
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F |
F001, F010, F550, F600, F990 |
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|
M |
M001, M200, M600, M990 Be aware that NetSuite does not include records M100, M105, M205, M210, M400, M410, M500, M505,M605, M610, M800, and M810, because the Programa Validador e Assinador (PVA) automatically calculates PIS and COFINS for payment and credit. |
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|
9 |
9001, 9900, 9990, 9999 |
EFD-Reinf Events
Brazil Reports enables you to send the following events of the Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais (EFD-Reinf):
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R-1000 – Informações do contribuinte
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R-2010 – Retenção de contribuição previdenciária - serviços tomados
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R-2020 – Retenção de contribuição previdenciária - serviços prestados
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R-2098 – Reabertura dos eventos da série R-2000
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R-2099 – Fechamento dos eventos da série R-2000
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R-4020 – Pagamentos/créditos a beneficiário pessoa jurídica
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R-4099 – Fechamento/reabertura dos eventos da série R-4000
You can use these events to report information associated with:
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Services provided or received from outsourced workers allocated to your company by their employer or contract work, when related to INSS tax withholding.
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Payments made to legal entities with IRRF, CSLL, COFINS, and PIS taxes withheld at source.