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First, I would like to apologize for being absent for so long. It was really not my intention to be away, but the workload is the one to be blamed.

I would like to start a series of blogs where I could navigate through the new Brazil Digital Fiscal scenario – SPED. It has begun in Dec 19th, 2003 when the Constitutional Amendment number 42 was approved. It established the cooperation among the Federal Union, States and Cities in order to build an integrated Fiscal monitored scenario Nationwide.  It has later received special attention in the elaboration of a National Growth Program (PAC).

As you can realize, maybe have also read here in the net, Brazil is implementing lots of digital modules with the purpose to increase and enhance the Fiscal Big Brother.
in this country.  The most famous actor of this scenario is the Nf-e (Nota Fiscal Eletronica), which has recently updated its structure and is heading to a new generation in the coming months. This fiscal scenario is called SPED (translating Public System for Electronic Bookeeping). It’s got two sub-divisions: Fiscal and Accounting.

In the past, Nf-e was elected the greatest B2B Tool in the world, in terms of structure and scope. Consequently, SPED is the biggest B2G (Business to Government) system already active in the world and, still growing!

Nf-e (products) and Nfs-e (services) are the main tax generators. Taxes originated in these two events, should be booked, controlled and presented to the Authorities (Fisco). But, there are also taxes originated from labor costs. For these, the Brazilian Government is already working on a “new” module of this fiscal program, called eFOPAG (Electronic Pay-roll).

After taxes are generated, they must be booked, paid and put to the Authorities audit. Therefore, the need for Fiscal and Accounting SPED legacies is undeniable. Unless you want to develop all the necessary programs and tables needed for the calculations to be performed in the R/3 system.

Some companies have to present reports to their headquarters and shareholders, following international standards. SPED will also allow companies to do so in an automated way, from the data contained in SPED. Companies will be able to produce eLALUR (Report on Real Profit)  on line, which is now produced via parallel controls and procedures.

Many other features will be developed and implemented by the Brazilian Government for SPED, as you can see in the this link. I’ll talk about them individually on later blogs, so that it doesn’t get to confuse by now.

All this makes Brazil, one of the most complex, and not always proportionally profitable localizations in SAP. Besides all the changes to the standard system which increase projects costs, it is even more enforced by a global problem: the lack of capable resources (future blogs).

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  1. Gregory Misiorek
    Hi Alexandre,

    i look forward to find out more about how much standard SAP vs customized and integrated system with SAP components Digital Fiscal is.
    what decided about keeping vs not implementing certain modules like FI, CO, SEM, MM, SD, etc?


    1. Alexandre Carvalho Post author
      Hello Greg!

      Thanks for the feedback!

      Yeah, you touched the main reason for high costs of the Localization.

      Some facts contribute to the legacies choice:
      •     Fiscal obligations show up with too short deadline
      •     A great variety of obligations (equals to many taxes to pay!) and which affects the system in almost all levels.
      •     Lack of a pro-active Fiscal team to keep the pace of such changes
      •     Global templates under foreign teams control, what brings slow rhythm to changes. It’s like an elephant and a dog in an outrun.

      Global templates will always mean that Brazil localization brings a smaller share of profit than the rest of the template. That also justifies the great refusal to changes that may put in risk the greater part of profit.

      Resources also have some credit in this. Check the next blog on Resources, it will clarify things better!



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