Frequent Asked Questions
SPED BLOCK K – PART II
This post is a sequence of FAQ: Block K – Part 1
23) How does the K200 (Stock balance) register is loaded?
The inventory balances to be presented in the Fiscal SPED has to be done by product and end date of the movements control period of Block K, which can be monthly, bi-weekly or ten days as ICMS or IPI appraisal report.
24) Shipments to 3rd party industrialization that didn’t return until the end of the tax period should be reported in block K?
The industrialization on 3rd party in progress in the period must be submitted as stock on 3rd party hands, indicating who is in possession of the raw materials. As well as third-party inventory balances, where the company is industrializing a product to a third party indicating who is the owner of the products?
25) Fixed asset in construction/assembling should be reported in Block K?
Fixed Asset should be reported in block G, even the ones in construction and assembling by the own company.
26) Inputs used occasionally or sporadically should be reported in register K235?
Yes. The inputs and raw material consumed sporadically in the tax period should always refer the substituted item foreseen in the BOM.
27) Production Orders that were not CLOSED in the end of the month should be reported again in the following month and until it is CLOSED?
Yes. They should be reported with DT_FIN_OP (Field 03 of register K230) in blank and also in all subsequent taxes period until the Production Order is CLOSED. Reporting also in the K230 if there were partial produced quantities and K235 to the inputs consumed in the period.
28) When I get products to industrialization to order (Industrializacao por encomenda), it is required to report in block K and also register 0210 or it is opt to the order owner to report this information?
In this case, the industrialization company is responsible for reporting the following data: Produced Quantity (K230) and Inputs consumed (K235), also the Standardized Consumption Specific (0200/0210) and the stock quantity if relevant (K200)
29) How to report the components returned to the stock?
In the register K235, the information reported has to be the effective consumption in the production process in the reporting period. Effective consumption is the result of the quantity requested to inventory less the quantity returned to inventory. If required to fix/adjust the consumed quantity (K235) but the SPED was already reported, it is necessary the ratification of the reported file to the period when the consumption posting occurred (K235) to reflect the input quantity consumed to produce the resulting product reported in K230.
30) How will the return of Industrialization Nota Fiscal be issued, that means, the products description in the nota fiscal needs to be exactly the description when the components were received, in order to control the stock?
There are the inputs sent by the order owner to 3rd party industrialization, and there are the resulting products of this industrialization process that will return to the order owner. Therefore, they are different products (and different description). The inventory control for inputs and resulting products are separately.
31) What is the definition for Finished Good /Finished Product?
It is the product ready to be sold, commercialized.
32) What is the definition to Product in process?
It is product not ready to be sold but ready to be used in another production stage.
33) What is a Product Work in Process?
It is the raw material that it is not an input anymore but it is not the resulting product yet (finished or in process).
34) What is a sub-product?
The sub-product is resulting of a productive process, but it is not the main product in the production process. It can be sold, but it is not a product in process or finished product.
34) What is an intermediate product (Semi-finished)?
Item consumed in the industrialization and production process but not added to the resulting product. For example: disposable gloves.
35) When the bill of material components for a produced item doesn’t match the components really used in the production, how to cover that in the Block K?
The components listed in the BOM to a product produced should always indicate the most common usage in its productive process. Inputs replaced directly in the production without been in the BOM should make reference to what component from standard BOM is been substituted.