Updates to the ECD and New Technical Notes on the Consumption Tax Reform

27 de janeiro de 20262 min read

Contextual introduction

Relevant updates have been released in the SPED environment, involving both the Digital Accounting Bookkeeping (ECD) program and electronic tax documents impacted by the Consumption Tax Reform.

Objective description

Version 10.3.4 of the ECD program has been published with technical adjustments and fixes, while keeping business rules unchanged.

At the same time, new Technical Notes related to several electronic tax documents have been released in the context of the Consumption Tax Reform.

Technical points

• Publication of version 10.3.4 of the ECD program, valid for the 2025 calendar year, special situations in 2026, and prior years.

• Release of Technical Notes under the Consumption Tax Reform for the following electronic tax documents: Metropolitan Transport Electronic Passenger Ticket (BPeTM), Electronic Electricity Invoice (NF3e), Electronic Bill of Lading for Freight Transportation (CT-e), Bill of Lading for Other Services (CTeOS), Electronic Bill of Lading for Valuables Transportation (GTV-e), Electronic Communications Services Invoice (NFCom), and Air Transport BPe, each with specific versions.

Formal effects (if explicit)

• Mandatory update of the program to transmit the ECD.

• No requirement to amend ECD filings already submitted using previous versions.

• The material does not describe additional formal effects arising from the Technical Notes.

How eStracta supports the management of ancillary tax obligations

• Management of ancillary tax filings based on the tax calendar;

• Monitoring of tax clearance certificates;

• Monitoring of electronic mailboxes (DTE and DET);

• Monitoring of tax debts and outstanding tax issues;

• Delivery pipeline for EFD ICMS/IPI, including submission to the PVA and organization and traceability of files, receipts, and filing histories in a cloud environment through SPEDHUB.

Legal basis (acts analyzed)

• Publication of version 10.3.4 of the ECD program — Brazilian Federal Revenue Service.

• Technical Notes of the Consumption Tax Reform — (versions 2025.001 and 2025.002, and corresponding versions).

Artigos que ajudam você a dominar temas fiscais

Explore conteúdos relevantes e práticos que outros leitores acessaram para ampliar seu conhecimento em compliance, SPEDs, DTEs e automação fiscal.

1 min read

When tax technology stops being operational and becomes strategic, the impact is real

In this video, Renato Arruda, Technology Manager at Grupo Carrefour Brasil, shares how the partnership with eStracta made it possible to automate nearly the entire ancillary tax compliance delivery flow, achieving 92% automation. The results were clear: greater efficiency, fewer repetitive tasks, and more time freed up so the team could focus on what truly generates value for the business. That’s what we strive for every day: technology that adapts to the client’s pain points, delivers...

Read article

1 min read

From Manual Operations to Full Automation: Hering’s Journey in Tax Compliance

In this testimonial, Ademir Schneider, Tax Coordinator at Hering, shares how the partnership with eStracta helped strengthen the company’s tax compliance through the automation and centralization of critical processes. With solutions such as automated reading of electronic tax notifications (DTEs), management of tax clearance certificates (CNDs), document management, monitoring of ancillary tax obligations, and SPEDHub, Hering achieved greater visibility, control, and security in its tax...

Read article

2 min read

Ancillary Tax Obligations as an Audit and Enforcement Instrument

The Tax Reform consolidates a consumption-based taxation model grounded in the IBS and CBS, in which ancillary tax obligations take on a central role as digital audit and enforcement instruments, integrating tax calculation, payment, and control within a continuous audit environment. Who will be impacted All companies subject to IBS and CBS, with more significant impacts on organizations with high transaction volumes, complex operations, multiple establishments, or those classified under...

Read article

Ver mais artigos

Jan 27
2 min read

Contextual introduction

Relevant updates have been released in the SPED environment, involving both the Digital Accounting Bookkeeping (ECD) program and electronic tax documents impacted by the Consumption Tax Reform.

Objective description

Version 10.3.4 of the ECD program has been published with technical adjustments and fixes, while keeping business rules unchanged.

At the same time, new Technical Notes related to several electronic tax documents have been released in the context of the Consumption Tax Reform.

Technical points

• Publication of version 10.3.4 of the ECD program, valid for the 2025 calendar year, special situations in 2026, and prior years.

Formal effects (if explicit)

• Mandatory update of the program to transmit the ECD.

• No requirement to amend ECD filings already submitted using previous versions.

• The material does not describe additional formal effects arising from the Technical Notes.

How eStracta supports the management of ancillary tax obligations

• Management of ancillary tax filings based on the tax calendar;

• Monitoring of tax clearance certificates;

• Monitoring of electronic mailboxes (DTE and DET);

• Monitoring of tax debts and outstanding tax issues;

• Delivery pipeline for EFD ICMS/IPI, including submission to the PVA and organization and traceability of files, receipts, and filing histories in a cloud environment through SPEDHUB.

Legal basis (acts analyzed)

• Publication of version 10.3.4 of the ECD program — Brazilian Federal Revenue Service.

• Technical Notes of the Consumption Tax Reform — (versions 2025.001 and 2025.002, and corresponding versions).

Comments

Commenting on this post isn't available anymore. Contact the site owner for more info.