The Brazilian Federal Revenue Service published a note on the Sped Portal last Thursday, 24, announcing the layout change of the ECD and ECF systems for the 2019 calendar year.

The layout changes to the ECD and ECF are described below. The guidance manuals will be published by November 30, 2019.

1 – ECD – LEIAUTE 8:

• 1.1 – Block C – built by the program itself (recovery of the previous ECD).

• 1.2 – Record 0000 – Creation of three fields:
  – Field IND_CENTRALIZADA: indicative of centralized or decentralized bookkeeping (0 – Centralized bookkeeping; 1 – Decentralized bookkeeping).
  – IND_MUDANCA_PC field: indicates a change in the chart of accounts (0 – No change in the chart of accounts; 1 – There is a change in the chart of accounts).
  – COD_PLAN_REF field: reference plan code (codes from one of the existing reference plans or empty – in ECD, mapping is not mandatory).

• 1.3 – Record I051 – Deletion of the COD_PLAN_REF field – reference plan code.

• 1.4 – J100 Record:
  – Two level 1 lines will be allowed: Total Assets and Total Liabilities.
  – A minimum of three levels will be required.

• 1.5 – Record J150:
  – One level 1 line will be allowed: Period result.
  – At least three levels will be required.
  – Creation of three fields:

1. VL_CTA_ULT_DRE field: total value of the agglutination code reported in the DRE for the immediately preceding period.
2. NU_ORDER field: order number of the line in the DRE view (this will be the field that will order the DRE lines when printing).
3. IND_DC_CTA_ULT_DRE field: indicator of the status of the total value of the DRE agglutination code for the immediately preceding period (D = Debtor, C = Creditor).

2 – ECF – LEIAUTE 6:

• Creation of the statement for Part B standard plan accounts (built by the ECF program itself).
• Changes to Dynamic Tables (will be announced in the ECF Manual publication).

Source: http://sped.rfb.gov.br/pagina/show/4197

The CVA team is available to make the necessary adjustments to your environment: