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What is SPED?

SPED stands for Public Digital Bookkeeping System instituted by the Brazilian Government. It is a technological solution that officializes the digital files of tax and accounting deeds of business systems in a specific and standardized format.

In an objective way, SPED can be understood as software that is made available by the Federal Revenue Service for all companies in order for them to maintain and send the Federal Revenue Service information of tax, social security and accounting nature. As well as the Tax, Commercial and Accounting Books generated from the bookkeeping registered in Commerce Department, in addition to Financial Statements.

This technology unites the accounting of companies and the Government in an eminently digital project through the use of Digital Certification, which guarantees the authenticity, integrity and legal validity of documents in electronic form.





Luis Antonio Villanova

Luis Antonio Villanova

Partner, HLB Rokembach + Lahm, Villanova, Gais & Cia. Auditores


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Doing Business In Booklets