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By Johney Laudelino da Silva, specialist in tax management and the FH Guepardo tax solution
If your company still has difficulties in presenting Block K of EFD ICMS-IPI, the origin of this problem may be in the control of production and stock. It is precisely in this control that the IRS seeks information for the composition of Block K in Sped Fiscal.
The block is intended to provide monthly information on production and the respective consumption of inputs, as well as on the carrying stock. Such information is related to industrial establishments or equivalent to them by federal legislation and by wholesalers, and may be required from the establishment of taxpayers from other sectors as well, according to tax criteria.
For this, both production and stock control must be fine-tuned and fully integrated, as some particularities are required and every intellectual effort combined with the integrality of a tax system can be responsible for an efficient delivery. This correct presentation of data reflects directly on the company's operations, since the tax authorities know exactly how the taxpayer acts within their field of activity.
Block K is composed of several records, which aim to distinguish data and information that segregate all the movement of entries and exits of items. Register K200 is an example, as it receives the stock carried by stock type (if it is owned or owned by third parties, if it is in its possession or in the possession of third parties) and participant (if the stocks belong to customers, suppliers, business partners , between others).
However, for Registration K200, the items that must be informed are defined, such as: merchandise for resale, raw material, packaging, products in process, finished product, by-product, intermediate product and other inputs.
Therefore, according to this definition of the EFD ICMS-IPI Manual, it is noted that the materials for use and consumption should not be reported in Block K, as they are not controlled by the stock and are not part of the production process that result in the calculation costs, for example.
Another standard presented in the control of production and stock concerns production orders and notes on the use of inputs, goods produced, industrializations and even corrections that occur between the closing of two inventories. There are many details that, if they are not interconnected and properly automated, can lead the taxpayer to error when filling in Block K.
Note, therefore, that Block K is somewhat complex, as it has definitions and treatments that involve specific industrial processes for each company. Therefore, it is essential that taxpayers required to deliver Block K to SPED Fiscal have an apt and reliable fiscal system, in order to receive all production and stock data, accurately filling out the various Block K records.
It is ideal that this system still manages and handles all information about production planning. With this, taxpayers go from being simple information providers to the tax authorities to a more professional level.
In this way, companies introduce compliance mechanisms into their production and inventory control activities. Thus, from the origin of their operations to the precise delivery of Block K, they now have governance within the production chain, simplifying such a detailed and detailed accessory obligation.
The block is intended to provide monthly information on production and the respective consumption of inputs, as well as on the carrying stock. Such information is related to industrial establishments or equivalent to them by federal legislation and by wholesalers, and may be required from the establishment of taxpayers from other sectors as well, according to tax criteria.
For this, both production and stock control must be fine-tuned and fully integrated, as some particularities are required and every intellectual effort combined with the integrality of a tax system can be responsible for an efficient delivery. This correct presentation of data reflects directly on the company's operations, since the tax authorities know exactly how the taxpayer acts within their field of activity.
Block K is composed of several records, which aim to distinguish data and information that segregate all the movement of entries and exits of items. Register K200 is an example, as it receives the stock carried by stock type (if it is owned or owned by third parties, if it is in its possession or in the possession of third parties) and participant (if the stocks belong to customers, suppliers, business partners , between others).
However, for Registration K200, the items that must be informed are defined, such as: merchandise for resale, raw material, packaging, products in process, finished product, by-product, intermediate product and other inputs.
Therefore, according to this definition of the EFD ICMS-IPI Manual, it is noted that the materials for use and consumption should not be reported in Block K, as they are not controlled by the stock and are not part of the production process that result in the calculation costs, for example.
Another standard presented in the control of production and stock concerns production orders and notes on the use of inputs, goods produced, industrializations and even corrections that occur between the closing of two inventories. There are many details that, if they are not interconnected and properly automated, can lead the taxpayer to error when filling in Block K.
Note, therefore, that Block K is somewhat complex, as it has definitions and treatments that involve specific industrial processes for each company. Therefore, it is essential that taxpayers required to deliver Block K to SPED Fiscal have an apt and reliable fiscal system, in order to receive all production and stock data, accurately filling out the various Block K records.
It is ideal that this system still manages and handles all information about production planning. With this, taxpayers go from being simple information providers to the tax authorities to a more professional level.
In this way, companies introduce compliance mechanisms into their production and inventory control activities. Thus, from the origin of their operations to the precise delivery of Block K, they now have governance within the production chain, simplifying such a detailed and detailed accessory obligation.
Disclaimer: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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