What are the penalties related to non-delivery or incorrect delivery of ECD - Digital Bookkeeping?

We have observed that many professionals are overly concerned with the penalties related to the delay in the delivery of the ECD, forgetting that Law 12.873 / 2013 brought several hypotheses for the application of isolated fines for the transmission of inconsistent data. Thus, it is clear that there must be discipline to transmit the obligation within the deadlines set by the Federal Revenue of Brazil. However, the QUALITY of the information contained in the electronic file cannot be neglected, otherwise the damage can be great. Let's see:

According to art. 57, of Provisional Measure No. 2,158-35, of August 24, 2001, with the new wording given by Law No. 12,873 / 2013:

Art. 57. The taxable person who fails to fulfill the accessory obligations required under the terms of art. 16 of Law No. 9,779, of January 19, 1999, or that complying with inaccuracies or omissions will be summoned to comply with them or to provide clarifications regarding them within the deadlines stipulated by the Federal Revenue Service of Brazil and will be subject to the following fines:
I - for extemporaneous presentation:
a) R $ 500.00 (five hundred reais) per calendar month or fraction, in relation to legal entities that are beginning their activity or are immune or exempted or that, in the last statement presented, obtained presumed profit or through Simples Nacional;
b) R $ 1,500.00 (one thousand and five hundred reais) per calendar month or fraction, in relation to other legal entities; < br /> c) R $ 100.00 (one hundred reais) per calendar month or fraction, in relation to individuals;
II - for failure to comply with the Brazilian Federal Revenue Service's order to fulfill an accessory obligation or to provide clarification within the deadlines skipped by the tax authority: R $ 500.00 (five hundred reais) per calendar month;
III - for complying with an accessory obligation with inaccurate, incomplete or omitted information:
a) 3% (three percent ), not less than R $ 100.00 (one hundred reais), of the value of commercial transactions or financial operations, proper to the legal entity or third parties in relation to which it is liable for tax, in the case of omitted, inaccurate or incomplete information;
b) 1.5% (one integer and five tenths of a percent), not less than R $ 50.00 (fifty reais), of the value of commercial transactions or financial operations, specific to individuals or third parties in relation to which he is liable for tax, in the case of omitted, inaccurate or incomplete information.
(...)
§ 2 For the purposes of the provisions of item I, in relation to legal entities that, in the last declaration, have used more than one method of calculating profit, or have rea In the event of a corporate reorganization event, the fine mentioned in item b of item I of the caput shall be applied.
§ 3 The fine provided for in item I of the caput will be reduced by half, when the accessory obligation is fulfilled before of any ex officio procedure.
§ 4 In the event of a legal entity governed by public law, the fines provided for in item a of item I, item II and item b of item III will be applied.

According to the reading of the legal provision above, if the delivery period ends on 06/30 and the book is delivered on 07/01, the fine will be R $ 1,500.00 (companies taxed by the real profit) ). The value is maintained until the last day of July. Beginning in August, the fine is increased to R $ 3,000.00, and so on. There is still the possibility of a 50% reduction in the amount of the fine to be paid, if the digital bookkeeping is delivered after the deadline and before any official procedure. The code for the receipt of the ECD late payment penalty is 1438.

We call attention to item III of art. 57 of Provisional Measure No. 2,158-35 / 2001, which establishes fines for complying with an accessory obligation with inaccurate, incomplete or omitted information. These are heavy penalties (1.5% or 3% of the value of commercial transactions or financial operations) and are very easy to apply. This is because the concept of inaccurate, incomplete or omitted is extremely broad.

One more reason for companies to surround themselves with security and audit their information before transmission to the IRS. After all, a small slip can cause serious damage.