Brazil standardises accounting


SPED - the Sistema Público de Escrituração (Digital Public Digital Bookkeeping System) – is a standardised financial recording scheme used by the Brazilian Government. SPED allows for business’ tax and accounting deeds to be recorded digitally, and in a standardised format.

SPED software is made available to companies by the Federal Revenue Service. SPED allows companies to keep records and send the Federal Revenue Service information of tax, social security and accounts. As well as the Tax, Commercial and Accounting Books generated from the bookkeeping registered in Commerce Department, in addition to Financial Statements.

SPED, through the use of Digital Certification, guarantees the authenticity, integrity and legal validity of documents in electronic form.

Author: Luis Antonio Villanova, HLB Brazil, Partner at HLB Rokembach + Lahm, Villanova, Gais & Cia. Auditores

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