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We are posting about “SPED system, Bloco K in Brazil” in this time.
The Bloco K is one of the information parts of the EFD – ICMS/IPI, an integral part of SPED, which is constituted in the Electronic book of Production Control and Stock Control. All organizations must submit the inventory and production reports in SPED. The Federal Revenue issued a statement, which requires the complete bookkeeping of Bloco K for stock control. With this measure, the Government hopes to end tax evasion by Brazilian industries.
Fiscal SPED Bloco K (EFD-ICMS/IPI)
It was published in the Official Daily of the Union (DOU – Diário Oficial da União), edition of December 15th, 2016, the SINIEF Adjustment No. 25/2016, which amended the SINIEF Adjustment No. 02/2009 (which provides for the EFD – Digital Fiscal Bookkeeping), about the obligation of bookkeeping of the Production Control and Inventory Control Book: Bloco K. With Block K, all industries or companies like industries and wholesale establishments are required to send digitally to Revenue (Receita Federal) the book of Registration of Production and Stock Control through the digital file SPED Fiscal EFD-ICMS/IPI. If the company does not present this information to the Revenue or erroneously, it may be fined or have services, such as the issuance NF-e, suspended. For Bloco K, an industrial establishment is one that has any of the processes that characterize an industrialization, according to ICMS and IPI legislation (IPI Regulation – Decree nº 7,212/2010, article 4), and whose resulting products are taxed by the ICMS or IPI, even if at zero or exempt rate. Bloco K is directly related to stock and production control, providing real-time information on the production, inputs and final stock already in register (with discounts on inputs and outputs). With the arrival of this obligation, the companies to which the obligation applies will have a more rigorous inspection on their processes. It is necessary to deliver Block K with as few errors as possible to For this reason, see the news for 2018:
Bloco K: Which is the new in Tax’s SPED in 2018
According to the news released by the Federal Revenue Service, since January 1st, 2018, the industrial establishments with CNAE from 10 to 32 and whose billing is equal to or greater than R$ 78 million, must make deliveries. Bloco K is included in the EFD, industrial companies and wholesalers are obliged to register the inputs and outputs of products and losses in production processes. As of January 1st, 2019, the obligation extends to other industrial establishments with CNAE between 462 and 469. Curiosity: A survey conducted by SESCON-SP (Trade Union of Accounting and Advisory Services Companies in the State of São Paulo) indicated that 23% of companies are not prepared for the news of Bloco K of SPED EFD. It is necessary that the SPED EFD 2018 be delivered with the highest possible quality to Revenue (Receita Federal do Brasil) to avoid rectification and fines, so it is necessary to analyse everything, NF by NF.
Deadline for delivery of Bloco K in Tax SPED
The delivery of Bloco K began to be valid in January 2017. The following terms and conditions were defined in the SINIEF Adjustment nº 25/2016:
I – For industrial establishments belonging to a company with annual revenues equal to or greater than R$ 300,000,000.00:
a) January 1st, 2017, restricted to information on inventories balances recorded in Registers K200 and K280, for industrial establishments classified in divisions from 10 to 32 of the National Classification of Economic Activities (CNAE);
b) January 1st, 2019, corresponding to the complete bookkeeping of Bloco K, for the industrial establishments classified in divisions 11, 12 and in groups 291, 292 and 293 of the CNAE;
c) January 1st, 2020, corresponding to the complete bookkeeping of Bloco K, for industrial establishments classified in divisions 27 and 30 of the CNAE;
d) January 1st, 2021, corresponding to the complete bookkeeping of Bloco K, for industrial establishments classified in Division 23 and Groups 294 and 295 of the CNAE;
e) January 1st, 2022, corresponding to the complete bookkeeping of Bloco K, for industrial establishments classified in divisions 10, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 24, 25, 26 , 28, 31 and 32 of the CNAE.
II – January 1st, 2018, restricted to the information of stock balances recorded in Registers K200 and K280, for industrial establishments classified in divisions from 10 to 32 of the CNAE belonging to a company with annual sales of R$ 78,000,000.00 or more, with full bookkeeping according to the schedule to be defined;
III – January 1st, 2019, restricted to the information of the balances of inventories held in Registers K200 and K280, for the other industrial establishments classified in divisions from 10 to 32; the wholesale establishments classified in groups from 462 to 469 of the CNAE and the establishments assimilated to industrial, with full bookkeeping according to the schedule to be defined.
Fines related to Block K 2018
With the adoption of these measures the IRS hopes to reduce tax evasion. See the application of the fines:
• In case of delay in delivery, the fine will be 1% on the value of the stock, plus R $ 500 for companies opting for the National Simple and R $ 1.5 for companies under the other regimes;
• In case of sending incorrect information, the fine is 3% on commercial obligations;
• Finally, those who collect less than due amounts or, even worse, who do not collect any amount, will have to pay a fine of 100% of the amount owed, in addition to those responsible who are criminally tax evasion.
Records that make up Block K of the fiscal SPED (EFD-ICMS / IPI)
The records that must be delivered together with SPED EFD-ICMS/IPI are:
Registration 0200: identification of the items – in this register, the products of the company (including only for sale) not yet finished, inputs, by-products and other varieties are identified;
Registration 0210: input standard – for industries, here it is necessary to inform a standard list of materials of the industrializations made by the organization;
K001 – It is the opening of the bloco K and will serve as an indicator of movement, serving as a means of informing if there is record of data;
K100 – In this field the taxpayer must inform the final and initial date of the calculation of the ICMS or IPI. If the taxpayer has more calculation periods during the month, he should declare a K100 for each, within the same file;
K200 – It is based on the calculation period entered in the K100 so that it can inform the carrying amount. Separates therecords per participant and by type of stock;
K220 – Except for consumption in the production process and finished production items (because they have their own records), all internal goods movements must be informed;
K230 – In this register are informed the finished products and the finished products of products in process. In addition, you must enter the start and end date of the production operation and the finished quantity. Being equal to zero and is not quantified;
K235 – The information is linked to the K230 informing the goods consumed in the production process. It has fill fields of date of exit of the stock and amount consumed by item;
K250 – Brings information about industrialized products by third parties;
K255 – Informs the quantity consumed of inputs that were sent to the industrialization;
K990 – Bloco K closure, the filled fields inform the amount of lines that the file has.
The information required by Bloco K of the fiscal SPED
• Quantity Produced;
• Quantity of materials consumed;
• Quantity produced in third parties;
• Quantity of materials consumed in production in third parties;
• Internal stock movements that are not directly related to production;
• Materials owned by the company and in its possession;
• Materials owned by the company and held by third parties;
• Third party property held by the company;
• List of materials of all products that are manufactured in own production and in third parties.
Source: Federal Revenue Service
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