Legislation (SIGACTB)

Decree no. 6,022, of January 22, 2007.
Establishes the Public System of Digital Bookkeeping - Sped.

National Department of Commerce

Normative Instruction Nr. 107, of May 23, 2008 
Provides for authentication of records instruments of entrepreneurs, business companies, auctioneers and public translator and commercial interpreter.

Federal Accounting Board

Resolution Nr. 1,020/05

Approves NBC T 2.8 – Formalities of Electronic Bookkeeping.

Federal Revenue

Normative Instruction RFB nr. 787, of November 19, 2007.(and amendment to IN RFB 825/08 and to IN RFB 926/09)
Establishes Digital Bookkeeping (for tax and social security purposes)

File layout.

Normative Instruction RFB nr. 825, of February 21, 2008
Amends art. 5 of Normative Instruction RFB nr. 787, of December 19, 2007, which establishes the Digital Bookkeeping (extending to the last business day of June/2009 the term to delivery the ECD, in the cases of spin-off, partial spin-off, consolidation or merger within 2008).

Normative Instruction RFB nr. 926, of March 11, 2009 
Amends arts. 2, 3, 5 , 6 e 7 of Normative Instruction RFB nr. 787, of December 19, 2007, which establishes Digital Bookkeeping and Layout Guidelines.

Changes in file layout.

Executive Declaratory Act Cofis nr. 36, of December 18, 2007 
Provides for validation rules and table of codes applicable to Digital Bookkeeping.

Appendix I - Validation rules

Appendix II - Table of Code