Brazil: Comprender las dificultades de las obligaciones SPED para impuestos en Brasil

Last Updated: 29 March 2019
Article by Stacey Palker

Las compañías brasileras tienen una elevada carga tributaria con obligaciones a cumplir complicadas y en constante cambio. Estas obligaciones son parte de un sistema digital especializado en Brasil llamado SPED.

Las compañías en Brasil deben cumplir con el SPED, que se traduce como Sistema Público de Escrituración Digital. Este sistema se creó para estandarizar y modernizar la administración tributaria en Brasil y reemplazar las copias de papel de las facturas y los registros fiscales. Si bien el sistema se implementó en 2008, el mismo está en constante evolución con nuevas obligaciones que surgen para los contribuyentes y las compañías, y que pueden resultar muy complejos.

SPED en Brasil

El sistema SPED es un universo tecnológico que recopila toda la información financiera, contable, fiscal y laboral de las compañías brasileras. SPED está compuesto por 12 módulos, con 7 obligaciones complementarias y 5 documentos fiscales diferentes. El hecho de contar con toda esta información en un solo lugar hace que sea más fácil para las autoridades fiscales advertir cualquier evasión fiscal o actividad criminal de las compañías.

Los cinco documentos fiscales de SPED son facturas electrónicas que sirven para diferentes propósitos:

  • NF-e: es un documento digital que valida la operación y los beneficios de las transacciones comerciales a través del uso de firmas electrónicas, tanto del emisor como de la administración fiscal.
  • NFS-e: son facturas fiscales electrónicas para bienes y servicios.
  • CT-e: se trata de un documento digital para la prestación de servicios de transporte de cargas que requiere también de las firmas digitales.
  • NFC-e: hace referencia a la factura para consumidores que son, habitualmente, personas naturales y no compañías.
  • MDF-e: se trata de un manifiesto fiscal electrónico.

Las siete obligaciones complementarias son:

  • eSocial: se trata de un programa para simplificar los RR.HH. y la nómina a fin de presentar toda la información del empleado a nivel mensual.
  • ECD: corresponde a los documentos contables digitales que se envían una vez al año antes del 31 de mayo.
  • ECF: es una devolución digital de impuestos que se creó en 2014 y que se envía una vez al año antes del 31 de julio.
  • EFD - Contribuciones: se trata de una obligación mensual para presentar documentos fiscales en formato digital a las autoridades fiscales federales (PIS y Cofins).
  • EFD - ICMS/IPI: hace referencia a una obligación mensual para presentar documentos fiscales en formato digital a las autoridades fiscales estatales (CISM e IPI).
  • EFD-ReInf: es la contabilidad digital y la presentación de informes mensual de impuestos de retención e información sobre contribuciones de Seguridad Social.
  • e-Financiera: es una obligación de cumplimiento para los bancos.

La nueva obligación complementaria para las compañías en Brasil aumenta el alcance de validación de los impuestos de retención. Se denomina Escrituración Fiscal Digital de Retenciones y Otra Información Fiscal (EFD - REINF) y las compañías deben presentar la contabilidad de ganancias pagas y las retenciones del Impuesto a la Renta Retenido en Origen (IRRF) y las Contribuciones Sociales (PIS, COFINS, CSLL, INSS y CPRB). Las excepciones son aquellas relacionadas con el trabajo y la información en los ingresos brutos para el cálculo de las contribuciones sustituidas a la seguridad social. Todas las compañías deben reportar la retención de impuestos a nivel mensual.

Inteligencia artificial

El cambio hacia un sistema completamente digital hizo que todas las compañías utilicen un programa específico para ingresar facturas e información fiscal que será presentada ante las autoridades utilizando sus propios sistemas (algunos son sistemas web). Con toda la información almacenada en un solo lugar, la inteligencia artificial puede ayudar con las predicciones y asegurarse de que haya un cumplimiento absoluto.

Cumplimiento

El cumplimiento preventivo es muy importante en Brasil dado que existen muchas reglas fiscales. Las compañías que no están preparadas para brindar información a las autoridades fiscales son más reactivas y gastarán más dinero y tiempo lidiando con problemas fiscales. El universo SPED es una herramienta muy eficiente para las compañías para garantizar la competitividad y credibilidad en el mercado dado que es completamente digital. El sistema SPED también colabora con la integración de las ciudades en Brasil que utilizan la facturación digital. Cada ciudad cuenta con su propio sitio web y su programa, y la información puede transmitirse a las autoridades adecuadas.

Penalidades

Como con todas las regulaciones y obligaciones, existen penalidades si la información no se presenta a las autoridades en los plazos requeridos. Las obligaciones anuales tienen penalidades financieras muy elevadas si no se cumplen, lo cual puede dañar a su compañía. Incluso pueden generarse penalidades si se pagan todos los impuestos durante el año pero no se presenta el reporte anual.

Cómo puede ayudarle TMF Group

Con nuevas obligaciones como EFD - REINF y todas las demás leyes fiscales, es sumamente importante mantenerse en cumplimiento. TMF Brasil se mantiene actualizado con todos los cambios y políticas y puede gestionar los impuestos para su compañía. Desde la preparación, presentación y actualización de los impuestos hasta la documentación de las facturas fiscales, nuestros expertos locales pueden manejar todos los aspectos de SPED para su compañía. TMF Brasil también puede brindar una amplia variedad de servicios para cumplir con los requerimientos de su empresa, ya sea cuando ingresa a un mercado o para simplificar sus operaciones actuales en el país. Contáctenos para descubrir más sobre nuestros servicios en Brasil.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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