Block K of SPED – Wholesale Establishments

Sinief Adjustment No. 46/2022, published in September, established new criteria for wholesalers. As of 2023, K200 and K280 records (information on carrying stocks) are exempt from delivery to wholesalers classified in CNAE groups 462 to 469.

As is well known, the Production and Inventory Control Register, a tax book established in 1970, must be registered by ICMS and IPI taxpayers to record data relating to their tax documents and production orders, listing the inputs and outputs of products and goods, the production and quantities of stocks of goods, raw materials, inputs, packaging, final product and calculated losses.

Block K of SPED Fiscal is the digital version of the book Record of Control of Production and Inventory (model 3), whose data must be electronically recorded and sent to the national environment of the Public System of Digital Bookkeeping (SPED), which began from 2017. The purpose of this tax obligation is to provide the tax authorities with data from tax documents and other documents for internal use that relate to the movement of production and stock of goods and inputs, aiming at the inspection of taxes (ICMS and IPI) calculated from from this information. The big question is to reach a common denominator that meets the requirements of the tax authorities without impacting the internal processes of the companies and without violating the environment of industrial secrecy.

The change includes § 14 to the third clause of Sinief Adjustment nº 2/2009, in order to allow, from January 1, 2023, at the discretion of the Federation Units, the waiver of delivery of Records K200 and K280.

See what the text says of the Adjustment:

“§ 14 At the discretion of each federated unit, as of January 1, 2023, wholesale establishments classified in CNAE groups 462 to 469 belonging to companies with annual revenue of less than R$ 10,000,000.00 (ten million reais)”.

Therefore, it is necessary to pay attention to what your State will decide on the subject.

For more information, contact our partner in the tax area: Caio Ruotolo.