{"id":140,"date":"2021-03-05T08:34:44","date_gmt":"2021-03-05T11:34:44","guid":{"rendered":"https:\/\/altimuscontabil.com\/blog\/?p=140"},"modified":"2021-03-30T21:56:46","modified_gmt":"2021-03-31T00:56:46","slug":"o-que-e-ecd","status":"publish","type":"post","link":"https:\/\/altimuscontabil.com\/blog\/o-que-e-ecd\/","title":{"rendered":"O que \u00e9 a Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD)?"},"content":{"rendered":"\n

A Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) tem por objetivo a substitui\u00e7\u00e3o da escritura\u00e7\u00e3o em papel pela escritura\u00e7\u00e3o cont\u00e1bil<\/a> transmitida via arquivo, ou seja, corresponde \u00e0 obriga\u00e7\u00e3o de transmitir, em vers\u00e3o digital, alguns seguintes livros.<\/p>\n\n\n\n

\"O<\/figure>\n\n\n\n

A ECD foi institu\u00edda para fins fiscais e previdenci\u00e1rios e dever\u00e1 ser transmitida, pelas pessoas jur\u00eddicas obrigadas a adot\u00e1-la, ao Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (Sped) \u2013 institu\u00eddo pelo Decreto 6.022\/2007 e ser\u00e1 considerada v\u00e1lida ap\u00f3s a confirma\u00e7\u00e3o de recebimento do arquivo que a cont\u00e9m.<\/p>\n\n\n\n

Documentos que devem ser transmitidos atrav\u00e9s da ECD<\/h2>\n\n\n\n

I – Livro Di\u00e1rio e seus auxiliares, se houver;<\/p>\n\n\n\n

II – Livro Raz\u00e3o e seus auxiliares, se houver;<\/p>\n\n\n\n

III – Livro Balancetes Di\u00e1rios, Balan\u00e7os e fichas de lan\u00e7amento comprobat\u00f3rias dos assentamentos neles transcritos.<\/p>\n\n\n\n

O envio dos documentos deve ser realizado no Sped \u2013 Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital. Esse sistema foi desenvolvido pela Receita para centralizar o envio de documentos cont\u00e1beis de pessoas jur\u00eddicas \u00e0 Receita Federal.<\/p>\n\n\n\n

A ECD deve ser transmitida anualmente ao Sped<\/a> at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas de maio do ano seguinte ao ano-calend\u00e1rio a que se refira a escritura\u00e7\u00e3o. O prazo acaba \u00e0s 23h59min59s, hor\u00e1rio de Bras\u00edlia, do \u00faltimo dia \u00fatil de maio.<\/p>\n\n\n\n

O SPED \u00e9 instrumento que unifica as atividades de recep\u00e7\u00e3o, valida\u00e7\u00e3o, armazenamento e autentica\u00e7\u00e3o de livros e documentos que integram a escritura\u00e7\u00e3o cont\u00e1bil e fiscal dos empres\u00e1rios e das pessoas jur\u00eddicas, inclusive imunes ou isentas, mediante fluxo \u00fanico, computadorizado, de informa\u00e7\u00f5es.<\/p><\/blockquote>\n\n\n\n

Caso a empresa seja extinta, fundida, incorporada ou sofra cis\u00e3o, a ECD dever\u00e1 ser entregue pelas pessoas jur\u00eddicas at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas seguinte ao do acontecimento em quest\u00e3o.<\/p>\n\n\n\n

Quer uma consultoria mais profunda sobre o assunto? Agende um hor\u00e1rio para falar conosco<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

A Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) tem por objetivo a substitui\u00e7\u00e3o da escritura\u00e7\u00e3o em papel pela escritura\u00e7\u00e3o cont\u00e1bil transmitida via arquivo, ou seja, corresponde \u00e0 obriga\u00e7\u00e3o de transmitir, em vers\u00e3o digital, alguns seguintes livros. A ECD… Continue Lendo »<\/a><\/p>\n","protected":false},"author":1,"featured_media":142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nO que \u00e9 a Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD)? - Altimus Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"A Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) tem por objetivo a substitui\u00e7\u00e3o da escritura\u00e7\u00e3o em papel pela escritura\u00e7\u00e3o transmitida via arquivo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altimuscontabil.com\/blog\/o-que-e-ecd\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O que \u00e9 a Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD)? 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