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SPED libera nota técnica com instruções para informações do Perse na EFD-Contribuições | Interativo Contábil Contabilidade e Assessoria

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SPED libera nota técnica com instruções para informações do Perse na EFD-Contribuições

Confira regras de escrituração voltadas às Pessoas Jurídicas beneficiárias do Perse e também as alterações previstas para o leiaute da escrituração para o ano de 2025.

Autor: Izabella MirandaFonte: Portal ContábeisLink: https://www.contabeis.com.br/noticias/69460/efd-contribuicoes-sped-divulga-instrucoes-para-preenchimento-do-perse/

O Sistema Público de Escrituração Digital (SPED) divulgou nesta terça-feira (18) uma nova Nota Técnica (NT) sobre a Escrituração Fiscal Digital (EFD)-Contribuições, nº 010, com alterações e instruções relacionadas ao preenchimento de dados do Programa Emergencial de Retomada do Setor de Eventos (Perse).

A Nota Técnica apresenta as regras de escrituração voltadas às Pessoas Jurídicas beneficiárias do Perse e também as alterações previstas para o leiaute da escrituração para o ano de 2025.

Entre as instruções, destacam-se os registros de apuração e controle que devem conter essas informações, além de orientações sobre procedimentos excepcionais aplicáveis. As alterações no Programa Gerador de Escrituração (PGE) relacionadas ao PERSE serão válidas para fatos geradores ocorridos a partir de 1º de maio de 2024.

O documento esclarece quais os registros de apuração e controle da EFD Contribuições envolvidos, aborda o procedimento para escrituração da receita Perse e também trata sobre os procedimentos de exceção.

O download da NT pode ser feito por aqui ou pelo site do SPED.

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