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

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).

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  • 27 de jan.
  • 2 min de leitura

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).

 
 
 
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