Escrituração contábil digital: a importância da ECD (Escrituração Contábil) para o processamento das informações ao fisco

Abstract

This article addresses the importance of digital bookkeeping, how it affects the accounting profession, and all other accounting users. As a result, the information was analyzed in the light of the requirements of the ECD, showing the benefits and difficulties faced in producing the accounting information with transparency, quality and responsibility for accounting professionals. It is a bibliographical and documentary study, whose starting point was consultation in scientific articles, books, website of government agencies, among others. ECD is the result of a technological modernization that has had a significant impact on the accounting sphere and brought innumerable advantages to companies. The system of ECD is here to stay and it can be said that it collaborates with the environment, as it significantly reduces the amount of paper consumed by accountants in the presentation of accounting books. Thus, it was approached the systematics that innovates the way in which accessory obligations are required by the tax authorities and observe aspects such as lack of knowledge about the system, expansion of the accountant's action with the new technologies, strictness in the deadlines that if not tax and fines are paid to the taxpayer.