What does the Build SPED Fiscal — EFD ICMS/IPI (pipe-delimited text) skill do?

Convert a period's fiscal bookkeeping (notas de entrada/saída, apuração de ICMS/IPI, inventory, production) into the SPED Fiscal EFD ICMS/IPI pipe-delimited text file organised into blocos 0, C, D, E, G, H, K, 1, 9, validated and transmitted via the PVA through ReceitaNet

How do I run the Build SPED Fiscal — EFD ICMS/IPI (pipe-delimited text) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build SPED Fiscal — EFD ICMS/IPI (pipe-delimited text) skill cover?

Brazil. It targets the local tax authority / e-invoicing format described on this page.

Build SPED Fiscal — EFD ICMS/IPI (pipe-delimited text)

Skill: Convert fiscal bookkeeping into the EFD ICMS/IPI text file

Region: Brazil (Brasil) Category: SPED — Escrituração Fiscal Digital (EFD ICMS/IPI) Does: Takes a period's fiscal bookkeeping (notas fiscais de entrada/saída, apuração de ICMS/IPI, inventory and production) and produces the SPED Fiscal — EFD ICMS/IPI pipe-delimited (|) text file, organised into blocos 0, C, D, E, G, H, K, 1, 9, validated and transmitted via the PVA EFD ICMS/IPI through ReceitaNet. Standard: EFD ICMS/IPI — Ato COTEPE/ICMS (Guia Prático da EFD ICMS/IPI, leiaute vigente)

The EFD ICMS/IPI is a monthly state-and-federal obligation reporting the taxpayer's fiscal documents and the ICMS/IPI apuração. Each line is a registro delimited by pipes, starting and ending with |. Records are hierarchical (a parent opens a block of children) and every block must carry its opening/closing/totaliser records. Confirm the active leiaute/Guia Prático and the obligated UF profile (perfil A/B/C) before use.

When this applies

Establishments contribuintes do ICMS and/or IPI obligated to keep the EFD (most state regimes; periodicidade mensal).
The file is generated, validated in the PVA (Programa Validador e Assinador), signed with certificado ICP-Brasil and transmitted via ReceitaNet; a recibo is returned.
Companies in Simples Nacional generally do not file the EFD ICMS/IPI (they use PGDAS-D), unless required by the UF.

Input data required

Group	Fields
Abertura / identificação	CNPJ, IE, razão social, UF, período (`DT_INI`/`DT_FIN`), `COD_FIN`, perfil, `IND_ATIV`
Cadastros (Bloco 0)	participantes (0150), itens/produtos (0200), unidades (0190), plano de contas
Documentos fiscais (Bloco C)	NF-e/NFC-e de entrada e saída (C100), itens e impostos (C170), ICMS por CST/CFOP/alíquota (C190)
Serviços de transporte/comunicação (Bloco D)	CT-e, energia/telecom (D100/D190)
Apuração (Bloco E)	apuração do ICMS (E110), ICMS-ST, apuração do IPI (E520)
Estoque/Produção (Bloco H/K)	inventário (H010), produção e consumo (K200/K230)
Encerramento	controle/totais (1010), totalizador (9900) e encerramento (9999)

File structure (registros, pipe-delimited)

|0000| abertura — identificação do contribuinte e do período
|0001| abertura do Bloco 0
|0150| cadastro do participante (emit/dest)
|0190| unidade de medida   |0200| identificação do item
|0990| encerramento do Bloco 0 (com QTD de linhas)
|C001| abertura do Bloco C (documentos fiscais — mercadorias)
|C100| documento fiscal (NF-e): CNPJ, CHV_NFE, valores, vICMS, vIPI
|C170| item do documento  |C190| registro analítico por CST/CFOP/alíquota
|C990| encerramento do Bloco C
|D001|...|D990| Bloco D (CT-e, energia, comunicação)
|E001| abertura do Bloco E (apuração)
|E100|/|E110| período e apuração do ICMS (débitos, créditos, saldo)
|E500|/|E520| apuração do IPI
|E990| encerramento do Bloco E
|H001|...|H990| Bloco H (inventário)
|K001|...|K990| Bloco K (controle da produção e do estoque)
|1001|...|1990| Bloco 1 (obrigações acessórias / outras informações)
|9001| abertura do Bloco 9   |9900| totais por registro
|9990| encerramento do Bloco 9   |9999| encerramento do arquivo (QTD total de linhas)

Layout note: numeric fields use comma , as decimal separator; dates are ddmmaaaa; empty fields are left blank between pipes.

Calculation rules

C190 is the analytical summary: group every item line (C170) by CST_ICMS + CFOP + ALIQ_ICMS and sum VL_OPR, VL_BC_ICMS, VL_ICMS. The sum of C190 must reconcile with the document totals.
E110 (apuração do ICMS): VL_SLD_APURADO = VL_TOT_DEBITOS + VL_AJ_DEBITOS − VL_TOT_CREDITOS − VL_AJ_CREDITOS − VL_ESTORNOS; a saldo devedor (DEB) is payable, saldo credor (CRE) carries forward.
Débitos come from saídas (C190 with CFOP de saída); créditos from entradas com direito a crédito.
9900 must list one line per distinct registro type with its occurrence count; 9999 carries the total line count of the file (including 0000 and 9999).
IPI is apurado separately in the Bloco E (E520) for IPI contribuintes.

Worked example (period header + ICMS apuração, outline)

|0000|019|0|01052026|31052026|COMERCIO EXEMPLO LTDA|12345678000195|SP|111111111111|3550308|||A|1|
|0001|0|
|0150|F001|FORNECEDOR EXEMPLO LTDA|1058|22333444000155||SP|352440|RUA A|100||CENTRO|
|0190|UN|UNIDADE|
|0200|SKU-001|CADEIRA DE ESCRITORIO|||UN|00|94013000||0|18,00|||
|0990|5|
|C001|0|
|C100|1|0|F001|55|00|1|000000123|35250612345678000195550010000001231000001236|04052026|04052026|2000,00|0|||2000,00|9|0,00|2000,00|360,00|0,00|0,00|0,00|0,00|0,00|0,00|0,00|0,00|
|C170|1|SKU-001|CADEIRA DE ESCRITORIO|10,0000|UN|2000,00|0,00|0|000|5102|||2000,00|18,00|360,00|...|
|C190|000|5102|18,00|2000,00|2000,00|360,00|0,00|0,00|0,00|0,00|
|C990|4|
|E001|0|
|E100|01052026|31052026|
|E110|360,00|0,00|0,00|150,00|0,00|0,00|0,00|0,00|210,00|0,00|0,00|0,00|
|E990|4|
|9001|0|
|9900|0000|1|
|9900|C190|1|
|9900|9999|1|
|9990|...|
|9999|23|

The completed file is loaded into the PVA EFD ICMS/IPI, validated, signed (ICP-Brasil) and transmitted via ReceitaNet.

Validation checklist

|0000| carries the correct leiaute version, CNPJ/IE/UF, COD_FIN (0 remessa do original) and DT_INI/DT_FIN of the período
Every bloco opened (X001) and closed (X990) with the correct line count; blocos with no movement marked sem dados
All participantes (0150) and itens (0200) referenced in C/D records are cadastrados in Bloco 0
C100/C170 carry the 44-digit chave de acesso and per-item ICMS/IPI; C190 analítico reconciles with the documents
E110 apuração: saldo = débitos + ajustes − créditos; saldo devedor/credor correct; IPI in E520 if applicable
Inventário (H010) and Bloco K reported when obligated; decimals use comma, dates ddmmaaaa
9900 counts per registro and 9999 total line count are exact; PVA validation passes; signed and transmitted via ReceitaNet

Last updated: 2026-06-04 — confirm the active layout version, field codes, and SEFAZ/Receita Federal requirements against the current specifications before use.