BLOCK H

This block is used to inform the physical inventory count of the establishment, in the cases and terms established in the relevant legislation. Inventory count totals must be reported to SPED via Block H, considering the same frequency and hypothesis as the bookkeeping of the Paper Inventory Count Registration Book. As a general rule, bookkeeping of the Inventory Count Registration Book must be carried out within 60 days, counted from the balance sheet date or, in the event of a company that does not keep Accounting Records, counted on the last day of the calendar year. In short, companies must transmit their inventory counts in Block H according to the following frequency: Monthly: mandatory for companies with CNAE-Fiscal (Economic Activity National Classification) 4681-8/01 and 4681-8/02; optional for companies that spontaneously want to present their inventory levels (transmission of the inventory count at the end of each month); Quarterly: mandatory for companies taxed according to Quarterly Actual Profit (transmission of the inventory levels in the months of May, August, November and February); Annually: mandatory for all other companies not previously mentioned (transmission of the inventory levels in the month of February); Other terms: upon specific legal requirement or determination of tax authorities.