[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/desvendando-a-ecd-um-guia-com-as-principais-duvidas-para-contadores\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/desvendando-a-ecd-um-guia-com-as-principais-duvidas-para-contadores\/amp\/","headline":"Desvendando a ECD: um guia com as principais d\u00favidas para contadores","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/desvendando-a-ecd-um-guia-com-as-principais-duvidas-para-contadores\/","datePublished":"2025-06-10T11:14:05-03:00","dateModified":"2025-06-10T11:14:10-03:00","description":"Desde sua cria\u00e7\u00e3o em 2013 pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/21, a Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) tem sido um tema constante no","articleSection":"Contabilidade","articleBody":"Desde sua cria\u00e7\u00e3o em 2013 pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/21, a Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) tem sido um tema constante no dia a dia dos contadores. O objetivo da ECD \u00e9 modernizar e simplificar a forma como as empresas entregam suas informa\u00e7\u00f5es cont\u00e1beis.\u00a0 Ela substitui os antigos livros cont\u00e1beis em papel, como o Livro Di\u00e1rio, Livro Raz\u00e3o, Balancetes Di\u00e1rios, Balan\u00e7os e as fichas de lan\u00e7amento, por um arquivo digital. Com a ado\u00e7\u00e3o da ECD, as empresas n\u00e3o s\u00f3 cumprem suas obriga\u00e7\u00f5es legais, mas tamb\u00e9m ganham em efici\u00eancia, seguran\u00e7a e transpar\u00eancia nas opera\u00e7\u00f5es cont\u00e1beis. No entanto, mesmo com tantos benef\u00edcios, muitos contadores ainda t\u00eam d\u00favidas sobre como implementar e executar a ECD de forma eficaz. Pensando nisso, preparamos um guia com as principais d\u00favidas da ECD para responder aos profissionais da \u00e1rea. Confira a seguir as principais d\u00favidas e indica\u00e7\u00f5es para a execu\u00e7\u00e3o correta da Escritura\u00e7\u00e3o Cont\u00e1bil Digital.\u00a0 Quais empresas devem entregar a ECD? A ECD deve ser entregue por todas as pessoas jur\u00eddicas, inclusive as equiparadas e as entidades imunes e isentas, obrigadas a manter escritura\u00e7\u00e3o cont\u00e1bil nos termos da legisla\u00e7\u00e3o comercial, segundo a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/21, observando o seguinte: As empresas optantes do Simples Nacional que receberam aporte de capital por Investidor-Anjo nos termos dos artigos 61-A a 61-D da Lei Complementar n\u00ba 123\/06, devem entregar a ECD conforme o exposto no \u00a7 2\u00ba do artigo 3\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2003\/21. A pessoa jur\u00eddica, optante pelo regime tribut\u00e1rio do Lucro Presumido, que mant\u00e9m escritura\u00e7\u00e3o cont\u00e1bil regular e distribuiu lucro em montante superior ao valor da base de c\u00e1lculo do imposto de renda apurado, sem incid\u00eancia do IRRF, fica obrigada \u00e0 entrega da ECD. As pessoas jur\u00eddicas imunes e isentas que obtiveram, no ano-calend\u00e1rio relativo a entrega da escritura\u00e7\u00e3o, receitas, doa\u00e7\u00f5es, incentivos, subven\u00e7\u00f5es, contribui\u00e7\u00f5es, aux\u00edlios, conv\u00eanios e ingressos assemelhados superiores a R$ 4.800.000,00 ou ao valor proporcional ao per\u00edodo a que se refere a escritura\u00e7\u00e3o cont\u00e1bil. Leia tamb\u00e9m: As empresas n\u00e3o obrigadas \u00e0 entrega da ECD, podem fazer facultativamente? Sim. Conforme o \u00a7 6\u00ba, do artigo 3\u00ba, da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2003\/21, a ECD pode ser entregue facultativamente. Qual o benef\u00edcio em entregar a ECD facultativa? Ao enviar a ECD facultativamente, as empresas cumprem a obrigatoriedade sobre o registro da escritura\u00e7\u00e3o cont\u00e1bil e dos livros comerciais. Dessa forma, n\u00e3o ser\u00e1 necess\u00e1rio levar os livros cont\u00e1beis para autentica\u00e7\u00e3o na Junta Comercial ou Cart\u00f3rio. Entrega da ECD do ano anterior com erros \u00e9 poss\u00edvel retificar? Nas ocorr\u00eancias de erros na Escritura\u00e7\u00e3o Cont\u00e1bil Digital  (ECD) do ano anterior, de acordo com o \u00a7 4\u00ba do artigo 8\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/21, a ECD autenticada somente poder\u00e1 ser retificada atrav\u00e9s de substitui\u00e7\u00e3o  at\u00e9 o fim do prazo de entrega da ECD relativa ao ano-calend\u00e1rio subsequente, quando ocorrerem erros que n\u00e3o possam ser corrigidos por meio de lan\u00e7amento cont\u00e1bil extempor\u00e2neo. Como corrigir a ECD entregue com erros de lan\u00e7amentos? Quando se tratar de corre\u00e7\u00e3o de lan\u00e7amentos cont\u00e1beis, os ajustes dever\u00e3o ser feitos tempestivamente no momento em que foram constatados, atrav\u00e9s de Ajustes de Exerc\u00edcios Anteriores, conforme especifica\u00e7\u00f5es tratadas no C 23 \u2013 Pol\u00edticas Cont\u00e1beis, Mudan\u00e7a de Estimativa e Retifica\u00e7\u00e3o de Erro e o acerto sobre os hist\u00f3ricos poder\u00e3o ser evidenciados em Notas Explicativas, de acordo com o item 112 do C 26 (R1) \u2013 Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis. Quando a contabilidade for retificada, quais os cuidados s\u00e3o recomend\u00e1veis? Nas ocasi\u00f5es em que foram necess\u00e1rios realizar lan\u00e7amentos cont\u00e1beis para a corre\u00e7\u00e3o de saldos cont\u00e1beis, supondo que houveram influ\u00eancias tribut\u00e1rias, ou seja, diferen\u00e7as a pagar ou a compensar, para que n\u00e3o haja conflitos, a empresa dever\u00e1 retificar as declara\u00e7\u00f5es \u00edveis de retifica\u00e7\u00e3o, tais como DCTF, ECF, EFD-Contribui\u00e7\u00f5es, entre outras, conforme o caso, exceto na ECD porque nela aplica-se o Ajuste de Exerc\u00edcio Anterior. Participe do Portal Nacional da Reforma Tribut\u00e1ria: e em https:\/\/forum.fiscaltalks.com Troca de contador respons\u00e1vel: como entregar a ECD? A Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) da empresa que trocou de contabilidade, pode ter uma divis\u00e3o para que cada contabilista assine o per\u00edodo pelo qual \u00e9 respons\u00e1vel t\u00e9cnico.\u00a0 Assim, o antigo contador dever\u00e1 entregar a ECD referente ao per\u00edodo em que esteve como respons\u00e1vel da pessoa jur\u00eddica. Enquanto o atual profissional transmitir\u00e1 o restante da escritura\u00e7\u00e3o do ano-calend\u00e1rio. At\u00e9 quando a ECD deve ser entregue? A ECD nas situa\u00e7\u00f5es normais, deve ser entregue at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas de junho do ano subsequente ao ano-calend\u00e1rio. Em 2025, as empresas dever\u00e3o fazer a transmiss\u00e3o de dados ao Sped at\u00e9 o dia 30 de junho, segunda-feira. Para as situa\u00e7\u00f5es especiais (cis\u00e3o, fus\u00e3o, incorpora\u00e7\u00e3o ou extin\u00e7\u00e3o): Se a cis\u00e3o, fus\u00e3o, incorpora\u00e7\u00e3o ou extin\u00e7\u00e3o ocorrer de entre janeiro e maio, a ECD deve ser entregue at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas de junho do mesmo ano. Se a cis\u00e3o, fus\u00e3o, incorpora\u00e7\u00e3o ou extin\u00e7\u00e3o ocorrer de junho a dezembro, a ECD deve ser entregue at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas subsequente ao do evento. Leia tamb\u00e9m: ECD 2025: Receita refor\u00e7a exig\u00eancia de contadores registrados para o envio Como fazer uma escritura\u00e7\u00e3o cont\u00e1bil digital? Dessa forma, basta realizar os seguintes procedimentos: Re\u00fana informa\u00e7\u00f5es como o Livro Di\u00e1rio, o Livro Raz\u00e3o e os balancetes; Utilize o programa oficial do Sped; Siga o leiaute mais atual da ECD e as orienta\u00e7\u00f5es do manual da Receita Federal; Tenha um certificado digital para os arquivos antes da transmiss\u00e3o. Curso de Recupera\u00e7\u00e3o do Simples Nacional. Aprenda a recuperar o PIS e Cofins de 60 meses em at\u00e9 3 dias!  e: https:\/\/www.esimplesauditoria.com\/curso-de-recuperacao-do-simples-nacional Curso de Recupera\u00e7\u00e3o do Simples Nacional","keywords":["contabilidade"," contador"," corrigir ECD anterior"," destaque"," d\u00favidas sobre ECD 2025"," ECD 2025"," prazo da ED 2025"," profissionais cont\u00e1beis"," quem precisa entregar a ECD 2025"," receita federal"," "],"name":"Desvendando a ECD: um guia com as principais d\u00favidas para contadores","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/05\/ECD-2025-prazo-quem-precisa-enviar-e-como-transmitir-150x150.jpg","wordCount":"876","timeRequired":"PT3M53S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/desvendando-a-ecd-um-guia-com-as-principais-duvidas-para-contadores\/amp\/"},"author":{"@type":"Person","name":"Ana Luzia Rodrigues","description":"Formada em jornalismo h\u00e1 mais de 30 anos, j\u00e1 ou por diversas reda\u00e7\u00f5es dos jornais do interior onde ocupou cargos como rep\u00f3rter e editora-chefe. Tamb\u00e9m j\u00e1 foi assessora de imprensa da C\u00e2mara Municipal de Teres\u00f3polis. Atuante no Jornal Cont\u00e1bil desde 2021.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/ana-luzia\/","sameAs":[],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/346adb63ad7fa03a9d95b90e4cbfb9c663f813f83a161272bd69c05076489306?s=96&d=mm&r=g","height":96,"width":96}},"editor":{"@type":"Person","name":"Ana Luzia Rodrigues","description":"Formada em jornalismo h\u00e1 mais de 30 anos, j\u00e1 ou por diversas reda\u00e7\u00f5es dos jornais do interior onde ocupou cargos como rep\u00f3rter e editora-chefe. Tamb\u00e9m j\u00e1 foi assessora de imprensa da C\u00e2mara Municipal de Teres\u00f3polis. 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