{"id":12471,"date":"2024-06-06T14:17:12","date_gmt":"2024-06-06T17:17:12","guid":{"rendered":"https:\/\/www.pryorglobal.com\/?p=12471"},"modified":"2024-06-06T15:19:04","modified_gmt":"2024-06-06T18:19:04","slug":"ecd-2024-prazo-e-regras-para-entrega","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/ecd-2024-prazo-e-regras-para-entrega\/","title":{"rendered":"ECD 2024: deadline and rules for submission"},"content":{"rendered":"
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Companies have until June 28 to submit the Digital Accounting Bookkeeping (ECD 2024<\/strong>) to the Public Digital Bookkeeping System (Sped<\/strong>). This is the last working day of the month established as the deadline for fulfilling this tax obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The ECD encompasses the main accounting books, such as the General Journal and its auxiliaries, the General Ledger and its auxiliaries, as well as daily trial balances containing balance sheets and entry sheets that validate the records. All these files must be electronically signed by the company’s legal representative and the responsible accountant, using a digital certificate issued by an entity authorized by ICP-Brasil.<\/p>

It is essential that companies choose their accountants carefully, as the Federal Revenue Service (RF) is stepping up its verification of data in the systems of the Federal Accounting Council (CFC<\/strong>) to identify possible inconsistencies in the involvement of these professionals.<\/p>

Submission of the ECD<\/strong> is mandatory for all legal entities that have a legal obligation to keep accounting records. In addition, other entities listed in IN RFB No. 2003\/2021, such as companies taxed on presumed profit that distribute profits or dividends without incurring Withholding Income Tax (IRRF) in an amount greater than the amount of the calculated income tax base, are subject to submitting the ECD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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For those who fail to meet the deadline or submit the ECD with errors or missing information, they are subject to fines that vary according to the infraction.<\/p>

The fines include 0.5% of the company’s gross revenue in the period to which the bookkeeping refers for non-compliance with the submission requirements, 5% on the value of the corresponding transaction, limited to 1% of the company’s gross revenue for omissions or incorrect information, and 0.02% per day of delay, limited to 1% of the company’s gross revenue for late submissions.<\/p>

At Pryor Globa<\/strong>l, we serve international companies across various sectors with a focused and structured approach. Our services strictly adhere to international accounting, tax, and labor regulations, resulting in maximized efficiency of our clients’ internal processes. We constantly strive to add value to companies through effective accounting management and innovative solutions, leveraging technology for data processing and analysis.<\/p>

Talk to our team now!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Companies have until June 28 to submit the Digital Accounting Bookkeeping (ECD 2024) to the Public Digital Bookkeeping System (Sped). This is the last working day of the month established as the deadline for fulfilling this tax obligation.<\/p>","protected":false},"author":14,"featured_media":12481,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-12471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bps-business-process-solutions"],"yoast_head":"\nECD 2024: prazo e regras para entrega<\/title>\n<meta name=\"description\" content=\"O fechamento anual \u00e9 um momento bastante movimentado para os departamentos financeiro e cont\u00e1bil de toda e qualquer empresa. 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