{"id":14563,"date":"2025-04-05T18:00:27","date_gmt":"2025-04-05T18:00:27","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14563"},"modified":"2025-08-11T18:51:48","modified_gmt":"2025-08-11T18:51:48","slug":"prazos-para-entrega-e-substituicao-da-ecd","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/04\/05\/prazos-para-entrega-e-substituicao-da-ecd\/","title":{"rendered":"Prazos para entrega e substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Por Alexandre Alcantara<\/em><\/p>\n<p data-start=\"0\" data-end=\"144\"><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/04\/05\/prazos-para-entrega-e-substituicao-da-ecd\/#1_Prazos_para_entrega_da_ECD_em_2025\" >1. Prazos para entrega da ECD em 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/04\/05\/prazos-para-entrega-e-substituicao-da-ecd\/#2_Prazo_para_substituicao\" >2. Prazo para substitui\u00e7\u00e3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/04\/05\/prazos-para-entrega-e-substituicao-da-ecd\/#3_Condicoes_para_substituicao\" >3. Condi\u00e7\u00f5es para substitui\u00e7\u00e3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/04\/05\/prazos-para-entrega-e-substituicao-da-ecd\/#4_Exigencias_formais\" >4. Exig\u00eancias formais<\/a><\/li><\/ul><\/nav><\/div>\n<\/p>\n<p data-start=\"0\" data-end=\"144\">O prazo e as condi\u00e7\u00f5es para entrega e substitui\u00e7\u00e3o de uma ECD est\u00e3o assim definidos:<\/p>\n<h3 data-start=\"146\" data-end=\"178\"><span class=\"ez-toc-section\" id=\"1_Prazos_para_entrega_da_ECD_em_2025\"><\/span><strong data-start=\"146\" data-end=\"176\">1. Prazos para entrega da ECD em 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"0\" data-end=\"135\">Em 2025, o prazo para entrega da Escritura\u00e7\u00e3o Cont\u00e1bil Digital segue a <strong data-start=\"77\" data-end=\"118\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/2021<\/strong>, que estabelece:<\/p>\n<ul data-start=\"137\" data-end=\"609\">\n<li data-start=\"137\" data-end=\"305\">\n<p data-start=\"139\" data-end=\"305\"><strong data-start=\"139\" data-end=\"159\">Situa\u00e7\u00e3o normal:<\/strong> at\u00e9 o <strong data-start=\"166\" data-end=\"200\">\u00faltimo dia \u00fatil do m\u00eas de maio<\/strong> do ano seguinte ao ano-calend\u00e1rio a que se refere a escritura\u00e7\u00e3o.<\/p>\n<\/li>\n<li data-start=\"306\" data-end=\"609\">\n<p data-start=\"308\" data-end=\"394\"><strong data-start=\"308\" data-end=\"329\">Situa\u00e7\u00e3o especial<\/strong> (extin\u00e7\u00e3o, cis\u00e3o parcial, cis\u00e3o total, fus\u00e3o ou incorpora\u00e7\u00e3o):<\/p>\n<ul data-start=\"397\" data-end=\"609\">\n<li data-start=\"397\" data-end=\"480\">\n<p data-start=\"399\" data-end=\"480\"><strong data-start=\"399\" data-end=\"434\">Ocorrida entre janeiro e abril:<\/strong> at\u00e9 o \u00faltimo dia \u00fatil de maio do mesmo ano.<\/p>\n<\/li>\n<li data-start=\"483\" data-end=\"609\">\n<p data-start=\"485\" data-end=\"609\"><strong data-start=\"485\" data-end=\"520\">Ocorrida entre maio e dezembro:<\/strong> at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas subsequente ao evento.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"611\" data-end=\"760\" data-is-last-node=\"\" data-is-only-node=\"\">Ou seja, para o <strong data-start=\"625\" data-end=\"648\">ano-calend\u00e1rio 2024<\/strong>, a entrega em situa\u00e7\u00e3o normal dever\u00e1 ocorrer at\u00e9 <strong data-start=\"698\" data-end=\"720\">30 de maio de 2025<\/strong> (sexta-feira, \u00faltimo dia \u00fatil de maio).<\/p>\n<h3 data-start=\"146\" data-end=\"178\"><span class=\"ez-toc-section\" id=\"2_Prazo_para_substituicao\"><\/span><strong data-start=\"146\" data-end=\"176\">2. Prazo para substitui\u00e7\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"179\" data-end=\"513\">\n<li data-start=\"179\" data-end=\"318\">\n<p data-start=\"181\" data-end=\"318\">A ECD pode ser substitu\u00edda <strong data-start=\"208\" data-end=\"271\">at\u00e9 o prazo de entrega da ECD do ano-calend\u00e1rio subsequente<\/strong> ao que se refere a escritura\u00e7\u00e3o substitu\u00edda.<\/p>\n<\/li>\n<li data-start=\"319\" data-end=\"513\">\n<p data-start=\"321\" data-end=\"513\">Se a substitui\u00e7\u00e3o for relativa a uma <strong data-start=\"358\" data-end=\"379\">situa\u00e7\u00e3o especial<\/strong> (cis\u00e3o, fus\u00e3o, incorpora\u00e7\u00e3o ou extin\u00e7\u00e3o), o prazo ser\u00e1 at\u00e9 o prazo de entrega aplic\u00e1vel \u00e0 escritura\u00e7\u00e3o da situa\u00e7\u00e3o especial seguinte.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"515\" data-end=\"607\"><span class=\"ez-toc-section\" id=\"3_Condicoes_para_substituicao\"><\/span><strong data-start=\"515\" data-end=\"549\">3. Condi\u00e7\u00f5es para substitui\u00e7\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"515\" data-end=\"607\">Segundo o <strong data-start=\"562\" data-end=\"590\">item 15 do CTG 2001 (R3)<\/strong> e o <strong data-start=\"595\" data-end=\"606\">CTSC 03<\/strong>:<\/p>\n<ul data-start=\"608\" data-end=\"1170\">\n<li data-start=\"608\" data-end=\"811\">\n<p data-start=\"610\" data-end=\"811\">A substitui\u00e7\u00e3o <strong data-start=\"625\" data-end=\"643\">s\u00f3 \u00e9 permitida<\/strong> depois de autenticada pelo SPED e <strong data-start=\"678\" data-end=\"784\">somente quando houver erros que n\u00e3o possam ser corrigidos por meio de lan\u00e7amento cont\u00e1bil extempor\u00e2neo<\/strong> (ITG 2000, itens 31 a 36).<\/p>\n<\/li>\n<li data-start=\"812\" data-end=\"1170\">\n<p data-start=\"814\" data-end=\"830\">Exemplos comuns:<\/p>\n<ul data-start=\"833\" data-end=\"1170\">\n<li data-start=\"833\" data-end=\"961\">\n<p data-start=\"835\" data-end=\"961\">Erros no formato eletr\u00f4nico das informa\u00e7\u00f5es (sem altera\u00e7\u00e3o dos saldos publicados), como cadastro incorreto do plano de contas.<\/p>\n<\/li>\n<li data-start=\"964\" data-end=\"1082\">\n<p data-start=\"966\" data-end=\"1082\">Problemas na interface de exporta\u00e7\u00e3o para o PVA (ex.: troca de v\u00edrgula por ponto causando multiplica\u00e7\u00f5es indevidas).<\/p>\n<\/li>\n<li data-start=\"1085\" data-end=\"1170\">\n<p data-start=\"1087\" data-end=\"1170\">Abertura de subcontas exigida por lei, desde que n\u00e3o altere o saldo total da conta.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-start=\"1172\" data-end=\"1199\"><span class=\"ez-toc-section\" id=\"4_Exigencias_formais\"><\/span><strong data-start=\"1172\" data-end=\"1197\">4. Exig\u00eancias formais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1200\" data-end=\"1617\">\n<li data-start=\"1200\" data-end=\"1406\">\n<p data-start=\"1202\" data-end=\"1406\">\u00c9 obrigat\u00f3rio elaborar um <strong data-start=\"1228\" data-end=\"1285\">Termo de Verifica\u00e7\u00e3o para Fins de Substitui\u00e7\u00e3o da ECD<\/strong>, assinado por contador respons\u00e1vel e, quando aplic\u00e1vel, por auditor independente (registros <strong data-start=\"1378\" data-end=\"1386\">J801<\/strong> e <strong data-start=\"1389\" data-end=\"1397\">J932<\/strong> da ECD).<\/p>\n<\/li>\n<li data-start=\"1407\" data-end=\"1551\">\n<p data-start=\"1409\" data-end=\"1551\">O termo deve descrever detalhadamente o erro identificado e justificar tecnicamente a impossibilidade de corre\u00e7\u00e3o via lan\u00e7amento extempor\u00e2neo.<\/p>\n<\/li>\n<li data-start=\"1552\" data-end=\"1617\">\n<p data-start=\"1554\" data-end=\"1617\">A assinatura digital deve seguir as regras do CFC e ICP-Brasil.<\/p>\n<\/li>\n<\/ul>\n<hr \/>\n<p data-start=\"1619\" data-end=\"1643\"><b>Refer\u00eancias<\/b><\/p>\n<ul data-start=\"1644\" data-end=\"1900\">\n<li><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114965\" target=\"_blank\" rel=\"noopener\">IN RFB n\u00ba 2.003\/2021<\/a> &#8211; Disp\u00f5e sobre a Escritura\u00e7\u00e3o Cont\u00e1bil\u00a0 Digital &#8211; Vide art. 6\u00ba e art. 8\u00ba<\/li>\n<li data-start=\"1644\" data-end=\"1713\"><a href=\"https:\/\/cfc.org.br\/noticias\/cfc-publica-resolucoes-e-revisao-da-norma-ctg-2001-no-diario-oficial-da-uniao\/\" target=\"_blank\" rel=\"noopener\">CTG 2001 (R3)<\/a> &#8211; Sobre as \u00a0formalidades da escritura\u00e7\u00e3o cont\u00e1bil em forma digital para atender ao Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (Sped). Vide itens 15 a 21<\/li>\n<li data-start=\"1644\" data-end=\"1713\"><a href=\"https:\/\/cfc.org.br\/tecnica\/normas-brasileiras-de-contabilidade\/nbc-tsc-de-servico-correlato\/\" target=\"_blank\" rel=\"noopener\">NBC CTSC 03<\/a>, &#8211; Relat\u00f3rio sobre a Aplica\u00e7\u00e3o de Procedimentos Previamente Acordados referentes ao Termo de Verifica\u00e7\u00e3o para Fins de Substitui\u00e7\u00e3o da ECD &#8211; vide itens 2 e 11 a 14<\/li>\n<li data-start=\"1644\" data-end=\"1713\"><a href=\"https:\/\/cfc.org.br\/tecnica\/normas-brasileiras-de-contabilidade\/normas-especificas\/\" target=\"_blank\" rel=\"noopener\">ITG 2000<\/a> &#8211; Sobre a\u00a0 Escritura\u00e7\u00e3o Cont\u00e1bil &#8211; Vide itens 31 a 36 (retifica\u00e7\u00e3o de lan\u00e7amentos extempor\u00e2neos)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara O prazo e as condi\u00e7\u00f5es para entrega e substitui\u00e7\u00e3o de uma ECD<\/p>\n","protected":false},"author":1,"featured_media":10581,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-14563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sped-contabil"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=14563"}],"version-history":[{"count":2,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14563\/revisions"}],"predecessor-version":[{"id":14565,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14563\/revisions\/14565"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/10581"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=14563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=14563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=14563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}