1. Localizations for Brazil Implementation Guide
  2. SPED Accounting

SPED Accounting

Companies in Brazil are required to build a text file from their accounting systems with information about transactions that occurred in the last calendar year. This text file is uploaded to the Sped Contabil, a government system provided by Brazilian Federal Tax Authority, and then transmitted through the Internet to the Brazilian Federal Tax Authority database. The process for reporting this information is referred to as SPED (Sistema Publico de Escrituracao Digital [Public System of Digital Accounting]) accounting.

This section discusses:

  • Blocks, Registers, and UBEs for SPED Accounting

  • Block 0 Registers for SPED Accounting

  • Block I Registers for SPED Accounting

  • Block J Registers for SPED Accounting

  • Block 9 Registers for SPED Accounting