Sao Paulo, August 23, 2007

Summary
Evolution Assumptions Benefits Construction Collective Coverage
Public System of Digital
Evolution
2003 2004 2005 2006 2007
Constitutional Amendment No. 42 -
12/19/2003

Section 37 of the Constitution:

... XXII - the tax administrations of the Union, States, Federal District and mu
nicipalities, ... and will act in an integrated manner, including sharing of rec
ords and tax information, as provided by law or agreement.
Public System of Digital
Evolution
2003 2004 2005 2006 2007
I ENAT - Salvador -
07/17/2004
signing protocols with the aim of finding joint solutions in the three spheres
of government.
Public System of Digital
Evolution
2003 2004 2005 2006 2007 27/08/2005
ENAT II - São Paulo -
Signing of Cooperation Protocols: Sped and NF-
Public System of Digital
Evolution
2003 2004 2005 2006 2007 10/11/2006
III ENAT - Fortaleza -
Signing Protocols
Cooperation: NFS-E and CT-and
CMN Resolution No. 3430 -
BNDES to the States.
12/26/2006
Establishes Online Financing
Public System of Digital
Evolution
2003 2004 2005 2006 2007
CAP 2007-2010 -
01/22/2007
Encourage better business environment for companies in the country;
Eliminate unfair competition
between firms.
Public System of Digital
Evolution
2003 2004 2005 2006 2007
Digital Decree No. 6022 - S P E D
01/22/2007
Establishes the Public System of
Objective:
Promote integrated actions of tax authorities, through the standardization and s
treamlining of information and access to shared digital bookkeeping taxpayers by
persons legally authorized.
Public System of Digital
Assumptions
Basic Integration Standardization Sharing
legally validate the electronic document as an official document for all purpo
ses; Use the Digital Certificate Standard ICP Brazil (MP 2200-2/2001);
Public System of Digital
Assumptions
Basic Integration Standardization Sharing
Interfere minimally on the environment of the taxpayer;
Provide applications for issue
and transmission of Digital Books and the NF-and for optional use by the taxpaye
r.
Public System of Digital
Assumptions
Basic Integration Standardization Sharing
To promote the integrated action of the federal treasury departments, state an
d local inspection agencies.
Public System of Digital
Assumptions
Basic Integration Standardization Sharing
 Eliminate redundant information
through standardization, harmonization and rationalization of accessory obligati
ons;
standardize the information provided by contributors to the various federal un
its; Reduce business costs with the rationalization and simplification of anci
llary obligations.
Public System of Digital
Assumptions
Basic Integration Standardization Sharing
database unique and shared; Shared access to bookkeeping
Digital taxpayers by agencies or entities legally authorized.
Public System of Digital
Benefits
Company taxpayers
Better business environment for the country;
Increased competitiveness between
companies, most effective combat unfair competition between firms;
simplification of compliance
Obligations Subsidiary by Contributors.
Public System of Digital
Benefits
Company taxpayers
Reduce costs with the waiver
issue and storage of paper documents;
enable the improvement and refinement of internal processes for billing and op
erational logistics; Eliminate the possibility of clerical errors in recording
and NF-inputs and outputs of goods.
Public System of Digital
Benefits
Company taxpayers
Improved quality of information
with the consequent improvement of procedures for tax control;
Improvement of combating tax evasion; Greater integration between treasury d
epartments and better administrative control; Reduce involuntary involvement i
n fraudulent practices.
Public System of Digital
Benefits
Company taxpayers
Reduce Cost Brazil;
Encourage the use of electronic relationships between businesses (B2B) use o
f open standards (Web Services, Internet); preservation of the environment by
reducing paper consumption.
Public System of Digital
Collective Construction
Organs and Institutions Other Business Entities
ABRASF

Bank CVM DNRC encata Revenue Sefaz states and DF SUFRAMA SUSEP
Public System of Digital
Collective Construction
Organs and Institutions Other Business Entities
Accounting and Tax
Ambev Banco do Brazil SA BB Insurance Federal Savings Bank Kaiser Brewery Co. Lt
d. Eurofarma Disal Ultragaz SA SA FIAT Cars Ford General Motors do Brazil Ltda G
erdau Long Steel Brazil Petrobras SA Pirelli Tyre SA Redecard SA Robert Bosch Sa
dia S / A Serpro Siemens Ltda. Souza Cruz SA Telefonica SA insurer Tokio Marine
Toyota do Brazil Ltda Usiminas VarigLog - Varig Logística Wickbold Volkswagen Br
azil Ltda.
Public System of Digital
Collective Construction
Organs and Institutions Other Business Entities
NF-
Kaiser Ultragaz SA Breweries Co. Ltd. Dimed Eletropaulo Eurofarma Ford General M
otors do Brazil Ltda Brazil Gerdau Long Steel Office Net Petrobras Petrobras Dis
tribuidora SA Robert Bosch Sadia S / A Siemens Ltda. Souza Cruz SA Telefonica SA
of Brazil Ltda Toyota Volkswagen Brazil Wickbold Ltda.
Public System of Digital
Collective Construction
Organs and Institutions Other Business Entities
NF-
companies participating in the 2nd phase - SP
Drogasil Eurofarma FIC Distr. Brazil's Oil Derivatives Givaudan LaSelva Mattel P
irelli Tires STÖCKLI of Brazil TIM Celular Ultrafértil and other 23 companies un
dergoing final tests
Find Pharmaceutical Laboratories Ambev Apsen Aunde Brazil Camargo Correa CIA Ene
rgética Santa Elisa Carrefour VeriSign Consultema Consulting Consumer Cooperativ
e D'Grandmother Supermarkets Dedini S / A
Public System of Digital
Collective Construction
Organs and Institutions Other Business Entities
ABBC ABECS ABRASCA ANDIMA ANFAVEA ANTT CFC FEBRABAN FENACON FENAINFO JUCEMG
Public System of Digital
Scope
Accounting Tax and NF-
Digital Bookkeeping (ECD) Bookkeeping Financial CBSD Digital Bookkeeping
Tax (EFD) Assessment Ledger Actual Profit (e-Lalur) Book Contributions El
ectronic Invoice (NF-e) Knowledge of Transportation E (CT-e) Electronic Invo
ice Service (NFS-e) Systems Integration
Public System of Digital
Scope
Accounting Tax and NF-
Book Cover
Journal and Ledger Balance Balance Diaries and Diary with Bookkeeping Dail
y Brief Auxiliary subsidiary ledger
Public System of Digital
Scope
Accounting Decree No. 6.022/07
Article 2 - § 2 The provisions in the caption does not relieve the entrepreneur
and entrepreneurial company to keep under his custody and responsibility for the
books and documents in form and deadlines in the legislation.
Fiscal
NF-

Article 4 Access to information stored in Sped should be shared with its users,
within their respective powers and without prejudice to compliance with the legi
slation relating to trade secrets, tax and banking.

Article 7 The Sped maintain also features exclusive use of the boards of registr
ation for the activities of authentication market books.
Public System of Digital
Scope
Accounting
Entrepreneur or Entrepreneur Society
Generate File Layout BD
Fiscal
NF-
SPED - National Repository
. . . . Validate Receipt Receive Provide Provide Situation. Bookkeeping. Bank Da
ta
Internet
Accounting Manager
Java program. . . . . . . Subscribe Validate Request Show Broadcast Consulting G
et authentication
Application
BD
. Submit Application / Protocol / Data Book. Receive Authentication / Requiremen
t
Internet Intranet Extranet
Internet
Board of Trade
. Generate GR. Check Payment. Analyze and Book Application. Login Book. Supply s
ituation. Update data in SPED
Entities
Web consultation - a situation
BCB SUSEP OTHER
SEFAZ RFB
Public System of Digital
Scope
Accounting Validation Rules and Fiscal NF-
Structure accounting logic and content
Public System of Digital
Scope
Central Balance Sheet Accounting
Taxpayer
Generates XML or XBRL
Fiscal
NF-
SPED
WebService
RFB
. CNPJ
Signature Validation
Internet
Ba la nc the
Receipt Validation
. Electronic Power of Attorney
WebService Client Consultations BCB Download Susep CVM
User
WebService
www.centraldebalancos.gov.br
WebService
Portal
Public System of Digital
Scope
Accounting Tax and NF-
Next Steps
Establish IN approve the manual of technical specifications for the layout gen
eration and archives of Digital Bookkeeping (ECD) IN Establish a requirement t
hat disposal regarding the issuing of books and accounting documents of ECD Es
tablish standard defining the profiles of Control Access to propose the elimin
ation of ancillary obligations due to the introduction of EDC
Public System of Digital
Scope
Accounting Tax and NF-e-Lalur (Assessment Ledger Real Profit)
Taxpayer
Layout Database Text File
Java Program
RFB
Electronic Power of Attorney
SPED
Receipt Validation
Accounting Manager
. Original file. Database. Download
Internet
• • • • • • • Import Recover Enter Validate Subscribe View Broadcast
Co ns oli of the n
WebService
oa
nte
river st
PORTAL www.receita.fazenda.gov.br / sped
Frequency: ANNUAL
Public System of Digital
Scope
Accounting Tax and NF-
Book Cover
Record Entries Record Output VAT registration Determination of Statement o
f Registration IPI Record Inventory
Public System of Digital
Scope
Accounting Tax and NF-
Home
Based on the layout COTEPE Act 35/2005, later updated by Act 70/2005 COTEPE
GT COTEPE
Creation of the GT-Sped Fiscal - 03/Agosto/2006
Subgroup Legislation
Discussion and drafting of legislative changes necessary for the implementation
of fiscal SPED
Public System of Digital
Scope
Accounting Tax and NF-
ICMS No. 131/2006
- 15/12/2006
Changes the timing of the ICMS No. 54/2005 in order to be compatible with the IC
MS No. 143/2006
ICMS No. 143/2006 - 12/15/2006
Establishing the Digital Bookkeeping Tax (EFD)
Cotepe GST Act No. 82/2006 - 19/12/2006
Provides for the technical specifications for generation and files of EFD (repea
led)
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / ICMS 09 June 28
2007
Amendment to the Act's deadlines Cotepe / GST No. 35/05 with the mandatory submi
ssion of the layout set for the Layout Fiscal Data Processing only for the DF an
d PE.
Act Cotepe / GST No. 11, June 28, 2007
Provides for the technical specifications for generating files of EFD, repealing
the provisions of the Act Cotepe / GST No. 82/06.
Public System of Digital
Scope
Accounting Tax and NF-
ICMS No 143 of 15/12/2006
Establishing EFD: set of bookkeeping
tax documents and other information of interest to the treasury departments of t
he federal units and the RFB, as well as the record of assessment of taxes relat
ed to operations and services charged by the taxpayer (first clause).
Public System of Digital
Scope
Accounting Tax and NF-
ICMS No 143 of 15/12/2006 EFD Digital Signature Standards Under the ICP-Brazil
, by the taxpayer, by its legal representative or by whom the state law (second
clause).
Public System of Digital
Scope
Accounting Tax and NF-
ICMS No 143 of 15/12/2006
EFD is compulsory for taxpayers or GST IPI. The tax authorities may Contributing
EFD. relieve some
Public System of Digital
Scope
Accounting Tax and NF-
ICMS No 143 of 15/12/2006 clause fifth Taxpayers should keep EFD separately fo
r each establishment.
The sixth clause digital archive will contain the information of the periods of
the tax calculation and will be generated and maintained within the period presc
ribed by the laws of each UF and RFB.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007
Act Cotepe 7.11 defined the tax documents, technical specifications of the layou
t of the digital file from EFD, contains tax information and any other informati
on that may impact on the calculation, payment or collection of taxes of compete
nce of the entities under contracts.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007
Contents EFD content of the file must follow the rules of this manual and comply
with tax states, DF and RFB, apply to documents and tax information that deals
with the EFD. (2.2.1.1 of the manual)
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007
Information EFD - Information will be provided under the focus of the informant'
s file, both with regard to operations and acquisitions as inputs in relation to
the operations of output or benefits (2.2.1 manual)
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Layout file EFD: Registration 0000 - ope
ning the file block 0 - Identification of the informant and the referenced table
s, Block C, D, E and H - Tax Information and Calculation of taxes , Part 1 - Spe
cial information - data records; Block 9 - Closing the file. Registration 9999 -
Closes the file.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Technical Data File: File with hierarchi
cal organization, for Father and Sons; Format text; Pipe-delimited "|" The recor
d begins with the pipe character "|" Pipe and again at the end of the field bloc
ks and records shall be submitted in sequence arranged in the layout; fields of
each record must meet the established order on the layout.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007
Technical Data File: All the blocks will be required; records except for the rec
ord 0000 and 9999, only to be informed when new information is being provided.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Technical data of file operations and th
e release contained in the file are identified by codes associated with external
tables officers previously published (CFOP, CST), the tables, the tables intrin
sic the record field informed and tables prepared by the taxpayer (Code Particip
ant Code Items / Products, Table of Codes of Additional Information, Table of th
e transaction, etc.).
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Participant Registration Table (2.4.2.1
of the manual) the code relating to registration of the participant from the sam
e operation will be performed at any launch, can not be duplicated and / or assi
gned to different participants, the breakdown of the code should specify precise
ly the participant, with different prohibited discrimination for the same partic
ipant or generic
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Participant Registration Table (2.4.2.1
of the manual)
Should not include codes of participants not referenced on other blocks.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Registration Table item (item 2.4.2.1 of
the Manual of EFD) information identifying the item (product or service) will r
eceive a unique code in any document made or release given filename and must be
valid during the calendar year; a) The code used can not be duplicated or given
to items (product or service) different. b) You may not reuse the code c) discri
mination is prohibited generic.
Public System of Digital
Scope
Accounting Tax and NF-
Act Cotepe / GST No. 11 of 28/06/2007 Registration Table item (item 2.4.2.1 of
the Manual of EFD) should not be referenced in this table is not referenced in
other code blocks.
Public System of Digital
Scope
Accounting
Contributor RFB
Electronic Power of Attorney
Fiscal
NF-
SEFAZ
Santa Catarina
Layout
Database Text File
SPED
Legal Representative Program Java
RIS
Minas Gerais
Receipt Validation Rio de Janeiro. Original file. Database. Download Sao Paulo
. . . . . .
Subscribe Enter Import Validate Show Broadcast
Internet
Periodicity: MONTHLY
Public System of Digital
Scope
Accounting Tax and NF-
Next Steps
Group definition of the Book of PIS / Cofins Writing detailed manual for the
taxpayer Closing of validation rules from EFD Development and approval of t
he "PVA" (program signer and validator) Pilot phase with taxpayers participati
ng Talk necessary adjustments noted during the "pilot".
Public System of Digital
Scope
Accounting EFD-Pis/Pasep EFD-Cofins
Taxpayer
Layout Database Text File
Java Program
Fiscal
NF-
RFB
Electronic Power of Attorney
SPED
Receipt Validation
Legal Representative
. Original file. Database. Download
Internet
• • • • • • Enter Import Validate Subscribe View Broadcast
WebService
www.receita.fazenda.gov.br / sped
PORTAL
Periodicity: MONTHLY
Public System of Digital
Scope
Accounting Tax and NF-
Concept
It is a document issued and stored electronically,€existence of only digital, wi
th the aim of documenting an operation of movement of goods or services occurred
between the parties, whose legal validity is guaranteed by the issuer's digital
signature and receipt by the tax authorities before the occurrence of Fact Gene
rator.
Public System of Digital
Scope
Accounting Tax and NF-
Legislation
Fit SINIEF 07/2005 - 30/09/2005
NF-establishing the operating procedures and sets the tax authorities and taxpay
ers
COTEPE Act 72/2005 - 20/12/2005
Provides for the technical specifications of NF-
Fit SINIEF 04/2006 - 12/07/2006
Amendment Set SINIEF 07/2005
Fit SINIEF 05/2007 - 30/03/2007
Authorizes the UF to establish the obligatory use of NF-through Protocol ICMS
Public System of Digital
Scope
Accounting Tax and NF-
Current Situation
May Overstay BA, GO, MA, RS and SP
seven states in the process of approval of applications: CE, DF, ES, MG, MT, R
N and IF Accession of 19 companies in the pilot phase Accession of 45 compan
ies in the 2nd phase, 18 of which were already in production More than one 1 m
illion e-NC issued, representing over $ 8.6 billion in business transactions I
ntegration with the NFS-project and in partnership with ABRASF
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
Send e-NC
With each transaction, the seller must request permission to use the NF-and Sefa
z
Reception before the occurrence of Fact Generator
Farm Bureau
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
The Sefaz undertake validation of NF-received
Send e-NC Validation Reception: • Digital Signature • XML Schema Validation Farm
Bureau • Numbering • Issuer Authorized
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
If the analysis is positive, authorize the use of e-NC
Send NFE Returns Authorization of Use and NF-
Validation Reception: • Digital Signature • XML Schema
Validation Farm Bureau
• Numbering • Issuer Authorized
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
Retransmit the NF-Sefaz for Target and the IRS
Send NFE Returns Authorization of Use and NF-
Relays and NF-
Sefaz Farm Bureau and Internal Revenue Target
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
Authorized Transit - DANFE
Send NFE Returns Authorization of Use and NF-
Authorized the use of e-NC in that operation, the DANFE monitor the transit of g
oods
Farm Bureau
Sefaz Destination and Revenue
Public System of Digital
Scope
Accounting Tax and NF-
DANFE
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
The recipient can verify the existence and validity of the NF-through query to t
he Internet, using the access key
Farm Bureau
The site of NF-
Public System of Digital
Scope
Accounting
Seller
Fiscal
NF-
Buyer
With this information, the Authority may perform post-validation of data and und
ertake the necessary procedures
Supervision
Post - Validation: • Consistency of Information Fisco • Crossing Data
Public System of Digital
Scope
Accounting
Contributor SEFAZ - Origin
Note Generates XML validation Authorization
TED Dist
Fiscal
RFB - COANA
NF-
SPED
Intranet
ns frog ito
TED Dist
m Re
s es
aT
Receipt Validation
Signature Validation
Client WebService
Internet
Lo Re su lta te
of
RIS
And NF-SUFRAMA
SEFAZ - Destination
TED Dist
DMV
NF and
Consultations
WebService
Viewer
Location and NF-
Internet
Www.nfe.fazenda.gov.br PORTAL
Frequency: Random
Public System of Digital
Scope
Accounting Tax and NF-
Next Steps
Signing Protocol by 15 other UF, or the permit itself Sefaz Virtual Implemen
ted mandatory emission of NF-and for the segments of cigarettes and fuel - Proto
col ICMS 43/2007, signed by the states AL, AM, BA, CE, ES, GO, MA, MS, MT, MG, P
A, PB, PR, PE, RJ, RN, RS, RO, SC, SP, SE, TO, and DF - No AC, RR, AP and PI
By definition: Contingency, Traffic Control, DENATRAN Integration, Integration
Export
Public System of Digital
Scope
Accounting Tax and NF-
Virtual Sefaz
Each centralizing authorization NFe Issue of NF-and taxpayers of all UF thro
ugh the National Environment, short-term use Massification requirement for t
axpayers to follow different
encata Suggestion: Virtual Sefaz as authorized NFe multiregional firms
Public System of Digital
Scope
Accounting
Contributor SEFAZ Virtual
Note Generates XML validation Authorization
TED Dist
Fiscal
RFB - COANA
NF-
SPED
Intranet
ns frog ito
TED Dist
m Re
s es
aT
Receipt Validation
Signature Validation
Client WebService
Internet
te Lo Re su lta
RIS
NF
NF
-E
-E
NF
-E
SEFAZ - SEFAZ Origin - Destination
TED Dist
Viewer
SUFRAMA Detran
Consultations
WebService
TED Dist
Location and NF-
Internet
Www.nfe.fazenda.gov.br PORTAL
Frequency: Random
Public System of Digital
Infrastructure
Development Services Architecture Requirements
Shared Base Multiplatform Security Access Control
Confidentiality Audit
Confidentiality Scalability
Public System of Digital
Infrastructure
Development Services Architecture Requirements
Macroprocesses
Accounting Bookkeeping Bookkeeping Fiscal Electronic Invoice
Public System of Digital
Infrastructure
Development Services Architecture Requirements
Software
Java and MySQL (PVA) . Net (environment) SQLServer Receitanet TED Dist
Public System of Digital
Infrastructure
Development Services Architecture Requirements
Hardware
Environment Development Environment Production Approval
Public System of Digital
Infrastructure
Development Services Architecture Requirements
Process QoSRF Multiplatform
Public System of Digital
www.receita.fazenda.gov.br / sped www.nfe.fazenda.gov.br e-mail: sped@receita.fa
zenda.gov.br