The main change is the inclusion of records C181 and C186 in the layout:
- C181 – Additional information on return operations for Goods Subject to Tax Replacement (Codes 01, 1B, 04, and 55)
- C186 – Additional information on return operations for Goods Entries subject to Tax Replacement (Codes 01, 1B, 04, and 55)
Check out other changes published in the new Practical Guide:
- Change to the description of field 10 of record C380
- Inclusion of the type and size of the UNID field in records C180, C185, C330, C380, C430, C480, C815, and C880
- Change in the mandatory nature of field 02 of records E113 and E313 for OC
- Change to D101 record validation
- Correction of hierarchical level of record 0002 in tables to level equal to 2
- Inclusion of records C181 and C186
- Change to the description of the VL_UNIT_ICMS_OP_CONV field in records C185, C330, C380, C430, C480, C815, and C880
- Change in the occurrence of records C380 and C480 to 1:1
- Inclusion of validation on the MES_REF field in records E116, E250, E316, and 1926
- Inclusion of validation on the following fields in records C181, C185, C330, C380, C430, C480, C815, and C880
- VL_UNIT_ICMS_ST_CONV_REST
- VL_UNIT_ICMS_ST_CONV_COMPL
In the coming months, the PVA will be made available for processing the new layout and validations.
In addition to the Practical Guide, the Federal Revenue Service also released Technical Note 2020.001 v 1.0.
It is worth noting that, in this new layout version, code “015” should be used in field 02-COD_VER of Record 0000 – OPENING OF THE DIGITAL FILE AND IDENTIFICATION OF THE ENTITY.
For your information, please refer to COTEPE/ICMS ACT 44, dated August 7, 2018:
New wording of Article 1 given by COTEPE/ICMS Act 44/20, effective as of January 1, 2021.
Article 1. The Digital Tax Bookkeeping Layout Guidance Manual – EFD ICMS IPI is hereby established, in accordance with the amendments introduced by Technical Note EFD ICMS IPI No. 2020.001 v1.0, published on the National Portal of the Public Digital Bookkeeping System (SPED), which will have the following digital encryption key: “B655AA79E4E2C97D23B97353DD9B65F9”, obtained by applying the MD5 – “Message Digest 5” algorithm, and made available on the CONFAZ website (www.confaz.fazenda.gov.br).
Sole paragraph. The bookkeeping and validation rules of the Practical Guide to Digital Tax Bookkeeping – EFD ICMS/IPI, version 3.0, published on the National Portal of the Public Digital Bookkeeping System (SPED), must be observed.4, published on the National Portal of the Public Digital Bookkeeping System (SPED), which will have the sequence “78558F992C3A0E08561F2A3312234A10” as its digital encryption key, obtained by applying the MD5 – “Message Digest 5” algorithm.
Source: https://spedautomation.com.br/?p=2910
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