Update from September 22nd:
This was moved to 2016
Those past weeks, several people have been asking me about the new changes on SPED: The “BLOCO K” (block K)
After January 1st, 2015, companies will have to report into the SPED Fiscal EFD, detailed information regard the Manufacturing and Production and Inventory Control for each one of their business places, following the specific rules for each region government administration;
All the details regard the layout were announced by tax authorities (Receita Federal) over the Guia Prático da EFD 2.14 version.
You can download a copy in the link below (but sorry, it is only in Portuguese):
This layout added the new Register 0210 added to block 0 and the whole block K with their respective registers.
The register 0210 must be reported for all industries (or equated) where the composition of a product and the raw material or components usage that will result in the finished product has to be reported according to the specific industrial characteristics of manufacturing for the products produced in-house or by 3rd partners.
The whole block K will contain the production and manufacturing information related to the usage of raw material and components for industries (or equated) and wholesalers and it will contain information regard ICMS and IPI collected, Inventory and Stock movement, Finished Products manufactured, Raw Material and Components used, Bill of Material, components lost during the process, 3Rd part manufacturing and etc.
The Block K may be required for other companies industrial sectors, so it is important that the tax department check if the local state authorities requires or not that the Block K is reported.
The Block K has to be reported monthly and it is an important resource that the tax authorities will use to match the full cycle in the companies (currently the companies already report the SPED with the Incoming Nota Fiscal and Purchases and also the Outgoing and Sales via Electronic Nota Fiscal) and by crossing the Incomings, Outgoings and the Production control, it there is no consistency, the company may be subjected to fines.
SAP released few OSS Notes recently and it promises to cover the requirements. The main OSS notes are:
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 – EFD Fiscal – Block K – Creation of declarations and classes
2055710 – EFD Fiscal – Block K – Screen changes and performance enhancements
I had not implemented them yet due to an upgrade in our SAP system that will prevent me testing the SAP changes until late in October. As the report is required only after January 1st, this means that the first SPED report is due middle of February 2015.
I am planning to start implementing and testing it in November and the timing for January 1st should be OK as I am confident with the Costing and Production standards in use in my system that meets the new requirements for the Block K, however, SAP also released BAdI’s that can be used to populate tome of the registers that compose the block K.
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