[Update from September 22nd]:
http://www1.receita.fazenda.gov.br/noticias/2014/setembro/noticia-17092014.htm

This requirement was moved to 2016

Lego Manufacturing
Lego Manufacturing

Over the past few weeks, we’ve received many questions from companies and SAP professionals about the latest legal requirement in Brazil: SPED Fiscal EFD – Block K.

Starting January 1st, 2015, Brazilian companies are required to submit detailed Manufacturing, Production, and Inventory Control information for each of their business locations through the SPED Fiscal EFD, following specific rules set by state-level tax authorities.

Let’s break down what this means—and how your SAP system must be prepared to comply.

What Is SPED Fiscal Block K?

Block K is part of the EFD ICMS/IPI (SPED Fiscal) and is designed to report:

  • Production Orders

  • Use of Raw Materials and Components

  • Stock Movements

  • Bill of Materials (BOM)

  • Products Manufactured (In-house or by 3rd parties)

  • Waste and Component Loss

  • Inventory Balances

The purpose of Block K is to provide the Brazilian tax authorities with a full production and inventory trail—from incoming purchases to production processes and final sales. The authorities can now cross-validate incoming NF-e, outgoing NF-e, and internal production records for tax consistency.

Legal Background and Layout

The technical layout for Block K is defined in the Guia Prático da EFD ICMS/IPI – Version 2.0.14, published by Receita Federal.

📥 Download the Guia Prático v2.0.14 (Portuguese)

Key Additions:

  • Register 0210: Must be reported by all industries (or similar entities). It identifies the product structure and the consumption of raw materials used in the production of finished goods.

  • Block K Registers: Cover every production and stock-related process, including 3rd-party manufacturing.

Note: While industries are required to report Block K, some wholesale businesses and other sectors may also be required, depending on state-level regulations. Your Tax or Compliance Department should confirm the obligation with the local SEFAZ.

Monthly Reporting Requirement

Block K must be reported monthly, alongside other SPED Fiscal obligations. If inconsistencies are found between your:

  • Inbound NF-e

  • Outbound NF-e

  • Production & Inventory data

…your company could face penalties or tax assessments.

SAP Support and OSS Notes

SAP has released a series of OSS Notes to help customers implement Block K requirements within the EFD reporting framework:

  • 1977068 – LC Announcement SPED ICMS/IPI: Ato Cotepe 52/2013 Block K

  • 1991058 – SPED EFD: Block K – Source code implementation

  • 1991059 – SPED EFD: Block K – Source code implementation

  • 1990080 – Creation of declarations and classes for Block K

  • 2055710 – Screen changes and performance enhancements for Block K

SAP also provides BAdIs (Business Add-Ins) to support the population of certain custom registers within Block K, offering flexibility to match your company’s production structure.

For those with well-structured Product Costing and Production Planning (PP/CO) processes, the transition should be smoother. However, if your system requires adjustments—or if you’re not confident in your current manufacturing configuration—we recommend starting your planning now.

Next Steps

  1. Confirm your Block K obligation with your local SEFAZ.

  2. Review your BOMs, Production Orders, and Inventory Controls.

  3. Apply SAP OSS Notes and test thoroughly.

  4. Ensure consistency across NF-e Inbound, Outbound, and SPED reporting.

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