In view of this change, the deadlines for mandatory Block K in EFD are as follows:
I – From 01/01/2016:
- for industrial companies classified in divisions 10-32 of the National Economic Industrial Classification (CNAE with annual revenues less than R$ 300,000,000.00;
- for industrial companies enabled in the Special Customs Regime of Industrial Warehouse under Computerized Control (RECOF) or other alternative to this regime;
II – From 01/01/2017
- For industrial companies classified in divisions 10-32 of the National Economic Industrial Classification (CNAE) with annual revenues less than R$ 78,000,000.00;
III – From 01/01/2018
- for other industrial establishments; wholesalers establishments classified in groups 462 to 469 of the National Economic Industrial Classification (CNAE) and establishments equivalent to industrial.
For the purposes of the SPED EFD Block K, industrial company is the one that has any of the processes that characterize an industrialization according to the ICMS and IPI legislation, and whose resulting products are taxed by the ICMS or IPI, even if zero rate or exempt.
As for the revenue should be subject to the following:
- a) it is considered revenue gross revenue from products sales of all business company’s in the country, industry or not, excluding canceled sales, sales returns and unconditional discounts granted;
- b) the turnover for the reference year should be the second financial year preceding the beginning of life of the obligation.