As in the SPED ECF, recovering bookkeeping from the previous year also becomes mandatory in the SPED ECD
Since its emergence in 2015 (calendar year 2014), SPED ECF has brought news in relation to the automatic generation / crossing of data from the recovery of other digital deeds. In its first version, the SPED ECF validator (PVA) required the recovery of the SPED ECD file of the same calendar year.
This generated a dependence on the ECF in relation to the ECD, to fill in account balance data in the records of blocks C, E, J, K and L. Such dependence also increased the rigor of the quality of generation of the ECD, since the validator ( PVA) of SPED ECF has already appeared to be more rigorous in the validation of accounting data than the SPED ECD validator itself.

Throughout its evolution, the SPED ECF validator also started to demand the recovery of the ECF bookkeeping from the previous calendar year, in order to fill in data for e-LALUR / e-LACS balances in the E and M records. this feature will also apply in the SPED ECD.
From layout 8 (calendar year 2019 and special situations 2020), there is the recovery functionality of the previous ECD in PVA (version 7.0). It is worth mentioning that the recovery of the previous ECD is mandatory and must be performed by the user in the PVA itself, after importing the ECD file for the calendar year 2019 and special situations of 2020, through the menu “Bookkeeping / Recover Previous ECD”. After the recovery of the previous ECD, filling in data from Block C (Recovery of the previous ECD) is done automatically.

