Block K in SAP: who must file, which records to generate and how to prove that the file matches inventory
Which Block K records does your operation need to generate, who must file and in which phase, and how do you prove the file matches inventory? Ajuste SINIEF 02/09 and Practical Guide 3.2.4 are here with the date of each reading, along with the table of the 23 records and three tools that run in your browser.
The rule belongs to the tax authorities, and the classification is your company's decision. DFSpro's work is in SAP: designing, configuring and proving how production and inventory postings become records.
Start with the question your role asks
Five entry points to the same file: each role looks at Block K through its own question, and each entry leads to the section that answers it.
01Tax and fiscal
Who must file, in which phase and with which layout, and how to prove the file is right.
See the section for this role02Controllership
How K200 relates to accounting inventory and to the physical count, and who approves the reconciliation.
See the section for this role03Production and planning (PCP)
Which order, consumption and rework postings feed each record, and where the information originates.
See the section for this role04IT and SAP
Which Guide validation rules break the file and what to check in the system before transmission.
See the section for this role05Audit
What is proved, with what evidence, and what stays versioned at each close.
See the section for this roleBlock K reports production, consumption and stock, and in SAP it only matches if the posting is right
Block K is the part of the EFD ICMS/IPI in which industrial establishments, those treated as industrial and wholesalers report, every month, production, consumption of inputs and booked stock. Who must file and in which layout depends on the Confaz act. In SAP, the file only matches if the production order, consumption, material held by third parties and stock balance are posted the way each record requires.
What the tax authorities publish
Fields, keys and validations of each record (Practical Guide 3.2.4, of 30/07/2026) and the schedule by CNAE (Brazil's industry classification) and revenue (Ajuste SINIEF 02/09).
What the tax authorities do not publish
How SAP posted your order, which item code applies to your product and the state rule on third parties: the Guide tells you to ask the state tax office (Sefaz) of your state.
What DFSpro proves
That K200 matches inventory, that each order becomes the right K230 and K235, and that correcting a closed month leaves a trail.
What EFD is, how the data originates in SAP and the other blocks are covered in SAP SPED Fiscal. Here the topic is Block K only, with the official rule as read and the date of each reading, without promising a classification or deciding for you.
The schedule depends on the type of establishment, the CNAE and the revenue
The consolidated text of Ajuste SINIEF 02/09, clause three, paragraph 7, sets the obligation in phases. For each phase, the act cited applies, read on 15/10/2026 and read again on 19/10/2026.
| Since | Who | What is filed | Act |
|---|---|---|---|
| 01/01/2017 | Revenue of BRL 300 million or more, CNAE divisions 10 to 32 | Stock balances only (K200 and K280) | AJ 25/21 (wording) |
| 01/01/2018 | Revenue of BRL 78 million or more, CNAE divisions 10 to 32 | Balances only (K200 and K280), full filing as the phases advance | AJ 41/21 (wording) |
| 01/01/2019 | Other industrial companies, wholesalers in CNAE groups 462 to 469 and those treated as industrial | Balances only (K200 and K280), full filing as the phases advance | AJ 02/09, item III, and paragraph 14 |
| 01/01/2019 | Industries in divisions 11 and 12 and groups 291 to 293, with revenue of BRL 300 million or more | Full filing (simplified allowed since 2023) | AJ 25/21 |
| 01/01/2020 | Industries in divisions 27 and 30, with revenue of BRL 300 million or more | Full filing (simplified allowed since 2023) | AJ 25/21 |
| 01/01/2023 | Industries in division 23 and groups 294 and 295, with revenue of BRL 300 million or more | Full filing (simplified allowed since 2023) | AJ 25/22 |
| 01/01/2024 | Industries in 13 to 18 and also 22, 26, 28, 31 and 32, with revenue of BRL 300 million or more | Full filing (simplified allowed) | AJ 25/22 |
| 01/01/2025 | Industries in 10, 19 to 21, 24 and 25, with revenue of BRL 300 million or more | Full filing (simplified allowed) | AJ 25/22 |
Who is left out
The Practical Guide exempts companies under the Simples Nacional (Brazil's simplified tax regime). At the discretion of each state, wholesalers in CNAE groups 462 to 469 with annual revenue below BRL 10 million may be exempted from K200 and K280 (paragraph 14).
Simplified layout
Since 01/01/2023, phases with full filing may use the simplified one (paragraph 13). It means keeping the information of the full filing, which may be required in an audit and under a special regime.
Reference revenue
It is the gross revenue from sales of goods of all establishments in the country, excluding cancelled sales, returns and unconditional discounts, in the second year before the obligation starts (paragraph 9).
Model 3 ledger (Livro modelo 3)
Only those who file the full Block K in the EFD are exempt from the Model 3 ledger (paragraph 10). Paragraph 8 defines an industrial establishment by the process and by the product taxed by ICMS or IPI, even at a zero rate or exempt.
Ajuste SINIEF 02/09 on the Confaz site (the council of state finance secretaries), read on 15/10/2026 and read again on 19/10/2026, with the wording of Ajustes 25/21, 25/22 and 46/22. Law 13.874/2019, article 16, sole paragraph, applies the simplification to Block K (read on 16/10/2026). The header of the act cites Ajuste SINIEF 31/24, on extending a Block K deadline in a specific case.
Classification by CNAE and revenue, the phase and the layout adopted are your company's decision, with the guidance of your state tax office. DFSpro does not decide the tax thesis.
Which Block K records apply to my operation
Choose the layout and tick what happens in your operation. The list updates with each tick, and each record leads to its row in the table.
This tool needs JavaScript. Without it, the record table just below lists all the records with the rule for each.
Guidance, not a decision. The list follows Practical Guide 3.2.4. Classification and the choice of layout belong to your company, and your selections stay only in the browser and are not sent to any server.
Records indicated
Tick what happens in your operation to see the list.
Four fronts feed the file: stock, production, third parties and correction
Each front has its own records. The child records carry consumption and quantity, and K200 closes the month's account.
Stock and movement
K200 is the balance on the last day of the period, by item and by stock owner. K220 moves quantity from one code to another without producing.
Own production
K230 shows what each order produced, and K235 shows what it consumed. An order open at the month turn stays in the next file until it is completed.
Third parties, rework and disassembly
K250 and K255 cover contract manufacturing. K260 and K265 cover rework and repair inside the establishment. K210 and K215 cover disassembly.
The 23 Block K records, with the rule and the proof for each one
Filter by family or search by code or word. The origin column describes the SAP process at concept level, to be proved in your system.
Showing all 23 records.
| Record | When it exists | Origin in the SAP process | Typical error | How to prove it |
|---|---|---|---|---|
| K001Block openingSimplified: keeps the informationKey: one per file | Whenever there is an obligation. IND_MOV 0 says there is data; 1 says the block goes without data. | Decision in the establishment master data: whether or not there is production and stock movement in the period. | Stating "no data" with a K100 in the file, or "with data" with no K100 at all. | Generate a month without production and another with production, and validate the indicator in both files. |
| K010Layout typeSimplified: keeps the informationKey: one per file | Mandatory when K001 shows data. It says whether the layout is simplified (0), full (1) or limited to stock balances (2). | Parameter per establishment, decided by the customer based on the classification. | Missing when K001 indicates data, or declaring a layout that does not match the information sent. | Check K010 against the list of records in the file, establishment by establishment, and keep the layout decision. |
| K100Assessment periodSimplified: keeps the informationKey: DT_INI and DT_FIN | One per ICMS or IPI assessment period. The shorter period prevails. | Assessment calendar of the establishment. | Periods that do not cover the whole range of record 0000, or two K100 with the same dates. | Add up the K100 periods and compare them with the start and end dates of record 0000 in the validation. |
| K200Booked stockSimplified: keeps the informationKey: DT_EST, COD_ITEM, IND_EST and COD_PART, when present | Closing stock for the period, by item, by stock type (own, held by third parties, third parties' stock held by you) and by participant when applicable. | Stock balance on the last day of the period, by material, storage location and stock owner. | Stock date different from the end of K100, item type outside 00 to 06 and 10, or third-party stock without a participant code. | Rebuild the stock position of the last day of the month in SAP, by material, and check line by line against K200, in the inventory unit. |
| K210Disassembly, source itemSimplified: not required, but the information is keptKey: COD_DOC_OS and COD_ITEM_ORI (without an order, only COD_ITEM_ORI) | When goods are disassembled into others. Records the outflow of the source item, with or without a service order. | Disassembly order or document, with the write-off of the item that was disassembled. | Stating the order code without the start date, or a negative quantity. | Run a disassembly in test and validate the outflow, the inflow and the dates in the generated file. |
| K215Disassembly, destination itemsSimplified: not required, but the information is keptKey: COD_ITEM_DES | Child of K210. Records the stock entry of the resulting items. Mandatory when control is not by service order. | Stock entries of the components obtained in the disassembly. | Destination item equal to the source item of K210, or missing when K210 has no service order. | Check the sum of the destination entries against the rule of your disassembly, and validate that the destination code is a different one. |
| K220Other movements between goodsSimplified: keeps the informationKey: DT_MOV, COD_ITEM_ORI and COD_ITEM_DEST | When one item becomes another code without production, for example by customer or by quality control. If rework keeps the code, the case belongs to K260. | Transfer between materials, with one code written off and another received. | Source item equal to the destination item, or zero quantity. | Run a reclassification in test and validate the outflow and the inflow, with both quantities greater than zero. |
| K230Items producedSimplified: keeps the informationKey: COD_DOC_OP and COD_ITEM (without an order, only COD_ITEM) | Production of work in process (type 03) or finished goods (type 04), except joint production, including production made for a third party under contract. In the simplified layout, an order with finished production equal to zero does not need to be reported. Orders open at the month turn appear with a blank end date. For beverage manufacturing (CNAE division 11), the Guide recommends the unit in liters, with the conversion factor in record 0220. | Production order, with start and end dates and the quantity posted as produced. | Start date after the end of the period, or a quantity other than zero on an order completed before the period. | For each order situation (completed in the month, open at the turn, started in an earlier period), check the dates and quantity in SAP against the K230 row. |
| K235Inputs consumedSimplified: not required, but the information is keptKey: DT_SAÍDA and COD_ITEM | Child of K230. Inputs and components consumed to obtain the product. Does not report consumption that cannot be traced to the product. | Component consumption posted on the production order, from the bill of materials and the consumption movements. | Input equal to the resulting product, an outflow date outside the order period, or a type 06 item (intermediate) as input. | Compare the order's consumption in SAP with K235, and include a test with a component swapped from the bill of materials. |
| K250Manufacturing by third parties, items producedSimplified: keeps the informationKey: DT_PROD and COD_ITEM | Products made by a third party under contract, with the quantity received and the stock change that occurred at the third party. Each state has its own rules. | Subcontracting: receipt of the manufactured product and the stock position held by the third party. | Product type other than 03 or 04, or production date outside the K100 period. | Follow an outbound shipment and the return, and validate the date, the quantity and the stock change held by the third party. |
| K255Manufacturing at third parties, inputs consumedSimplified: not required, but the information is keptKey: DT_CONS and COD_ITEM | Child of K250. Inputs sent to the third party and consumed to obtain the product. | Shipments of components to the third party and the consumption recognized in the manufacturing. | Input equal to the resulting product, or the record missing when K250 exists in the full layout. | Check the shipments and the consumption by product against the K255 of the same month. |
| K260Rework or repair of product or inputSimplified: not required, but the information is keptKey: COD_OP_OS, COD_ITEM and, since 2020, DT_RET | Outflow and return of a product or input that keeps the same code after being reworked, inside the establishment. There is no record for rework done outside the establishment. | Rework or repair order, with outflow and return to stock. | Using K260 for rework done outside the establishment, a return before the outflow, or an order without identification when the return is blank. | Run a rework that crosses the month turn and validate the outflow, the return and the order identification. |
| K265Rework or repair, goods consumed or returnedSimplified: not required, but the information is keptKey: COD_ITEM | Child of K260. Consumption of goods and return to stock in the rework or repair. | Consumption and returns posted on the rework order. | Neither the consumed nor the returned quantity filled in, or goods equal to the reworked item. | Validate that each row shows consumption or return, and that the item is different from the reworked item. |
| K270Correction of production, consumption and movement postingsSimplified: keeps the informationKey: DT_INI_AP, DT_FIN_AP, COD_OP_OS, COD_ITEM and ORIGEM (order and period fields may be missing) | Corrects a posting from an earlier period, by record type and by period. The correction takes place between two inventories. | Reversals and adjustments of postings made in an already closed period. | Posting dates that are not before the start of 0000, positive and negative quantities filled in together, or a correction outside the range between inventories. | Reverse a posting from a prior month in test, and validate the period, the origin of the correction and the sign of the quantity. |
| K275Correction of posting and return of inputsSimplified: not required, but the information is keptKey: COD_ITEM | Child of K270. Corrects the child of the original record and may report replacement or return of an input already written off. | Correction of component consumption posted in an earlier period. | Stating the replaced input with an origin other than 1 or 2, or missing when the origin is internal movement (5). | For each origin used in K270, validate that the matching K275 exists and that the information is consistent. |
| K280Correction of booked stock postingSimplified: keeps the informationKey: DT_EST, COD_ITEM, IND_EST and COD_PART, when present | Corrects K200 of an earlier period. The correction takes place between two inventories and may change the stock of the following periods. | Stock balance adjustment of an already closed period. | Stock date that is not before the start of 0000, or positive and negative quantities filled in together. | Run a balance adjustment of a closed month in test, and validate the effect on the opening position of the following months. |
| K290Joint production, production orderSimplified: keeps the informationKey: COD_DOC_OP | Order in which more than one co-product comes out of the same flow and the consumption of each cannot be posted. By-products do not apply. | Production order with more than one main resulting product. | Order completed before the period: the Guide gives two instructions that seem to differ (the record text says not to report K291 and K292, and the validation of field 03 requires at least one K291 and forbids K292). Confirm in the validator (PVA) of your version. | Run an order with two co-products and one by-product, and validate that only the co-products appear in joint production. |
| K291Joint production, items producedSimplified: keeps the informationKey: COD_ITEM | Child of K290. Co-products, of type 03 or 04, with quantity greater than zero. | Quantity produced of each co-product on the order. | Item type other than 03 or 04, or zero quantity. | Validate the item type and the quantity of each co-product. |
| K292Joint production, inputs consumedSimplified: not required, but the information is keptKey: COD_ITEM | Child of K290. Inputs consumed in the common flow, with quantity greater than zero. | Consumption posted on the joint production order. | Input equal to a resulting product, or K292 on an order completed before the period. | Compare the order's consumption with K292, and validate the rule for an order closed before the period. |
| K300Joint production, manufacturing by third partiesSimplified: keeps the informationKey: DT_PROD | Date on which production at the third party is recognized, when joint production is done under contract. | Subcontracting of production with more than one co-product. | Production date outside the K100 period, in the third party's information. | Check the production recognition date against the assessment period. |
| K301Joint production by third parties, items producedSimplified: keeps the informationKey: COD_ITEM | Child of K300. Co-products received from the third party, of type 03 or 04, with quantity greater than zero. | Receipt of the co-products made outside, plus the stock change at the third party. | Item type other than 03 or 04, or zero quantity. | Validate the item type and the quantity recognized from the third party. |
| K302Joint production by third parties, inputs consumedSimplified: not required, but the information is keptKey: COD_ITEM | Child of K300. Inputs sent and consumed in manufacturing by third parties, with quantity greater than zero. | Shipments of components to the third party for joint production. | Input equal to a resulting product, or zero quantity. | Compare the shipments and the consumption with K302, in the file validation. |
| K990Block closingSimplified: keeps the informationKey: one per file | Always. Shows the total lines of the block, counting the opening and the closing itself. | Count of the file itself, made by the generator. | Total lines different from the real number of Block K records, in the validation. | Count the lines of the block in the generated file and compare with the total reported in K990. |
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Fields, keys and validations of records K001 to K990: EFD-ICMS/IPI Practical Guide 3.2.4 (30/07/2026), pages 270 to 289 of Block K, read on 15/10/2026 and read again on 19/10/2026. The SAP origin column and the proof column are our recommendation.
Six SAP facts become records, and each one needs proof
The real design depends on the version, on the solution that generates the file and on the order and movement types in your environment, and it is proved in the system.
Production order
Start, end, posted quantity and components of the order feed K230 and K235. What to prove: that each order of the month, open or completed, appears once and with the right quantity.
Material movements
In a standard SAP environment, goods receipt from the order (101), component consumption for the order (261) and transfer between materials (309) are the classic movements behind K230, K235 and K220. Your environment may have other movement types, and the list your team uses is what counts.
Bill of materials and actual consumption
The Guide discontinued record 0210 on 01/01/2023 and, since 2022, does not require the replaced input to be filled in: what goes into K235 is the consumption posted. What to prove: that the actual consumption, with a swapped component, is what comes out in the file.
Subcontracting
In standard SAP, the shipment of the component to the third party (541) and the consumption recognized in manufacturing (543) are behind K250 and K255, and the stock held by the third party goes to K200. Outbound and return in different months, with the participant registered.
Rework and repair
The order that takes the product out of stock and returns it with the same code feeds K260 and K265. What to prove: rework that crosses the month and the rule for when the code changes, in which case the record becomes K220.
Stock and inventory
The balance on the last day of the period and the inventory in H005 and H010 must tell the same story. What to prove: balance by material, storage location and stock owner, in the inventory unit.
- Who closes the production order and on which day, and what happens to an order that stays open at the month turn?
- How is the consumption of a swapped component posted: on the order, in an adjustment or outside the system?
- When the third party returns the product, who posts the receipt and how is the stock left with them known at month end?
- Does rework always keep the same code, or does some case become another material?
- Who can correct a posting of a closed month, and what records that correction?
- Which materials have more than one unit of measure, and who maintains the conversion?
The point of the production posting, the field that receives it and the alert that goes with it are defined in the implementation design. See tax setup and tax master data.
Fourteen Guide rules that the file must respect to validate
The rules in the table are those of Practical Guide 3.2.4 for the K records. The most likely cause of each error is a hypothesis to be proved in your environment, and its real frequency was not measured.
| What the Guide requires | Likely cause | What to check in SAP |
|---|---|---|
| K001 says no data and the file has K100, or says data and has no K100. | Movement parameter poorly defined for the establishment. | Compare the indicator with the existence of K100 and child records in a month with production and a month without. |
| The K100 periods do not cover the whole period of record 0000, or two K100 repeat the same dates. | Partial assessment calendar or file generated in two batches. | Add up the K100 ranges and compare with the start and end date of 0000. |
| The K200 date is different from the K100 end date. | Stock cut-off made on a day other than the end of the assessment period. | Check the balance cut-off date used in the report. |
| K200 shows an item type outside 00 to 06 and 10, or third-party stock without a participant code. | Item type badly set up, or third-party storage location with no linked partner. | List the item type of each K200 material and the partner of each stock held by third parties. |
| The production order in K230 starts after the end of the K100 period. | Order start date typed or updated after the close. | Compare the start and end of the order in SAP with the dates in the file. |
| K230 shows a quantity other than zero for an order completed before the period, or zero when the order was completed in the period. | Rule for an order open at the month turn not defined. | Test an order completed in the month, one open at the turn and one started in an earlier month. |
| The K235 input is equal to the resulting product of K230. | Rework or reuse treated as consumption of the same code. | List orders in which the component has the same code as the product and treat it as a reclassification when that is the case. |
| The K235 outflow date falls outside the production order period. | Consumption posted before the start or after the end of the order. | Compare the consumption movement date with the start and end of the order. |
| K235 shows a type 06 item (intermediate product) as input. | The Guide says the intermediate is not reported in Block K; the item type was set up another way. | Review the item type and the rule for what enters as input. |
| K250 or K301 shows a product of a type other than 03 and 04. | Manufactured product set up as goods or input. | Review the item type of the product returned from the third party. |
| K260 is missing the order identification when the return is blank, or the rework was done outside the establishment. | Rework order without a number, or use of the record for a case the Guide excludes. | Check the order numbering and where the rework took place. |
| Correction in K270 or K280 with a date that is not before the start of 0000. | Reversal in the same month treated as a correction of an earlier period. | Separate a reversal within the month (normal adjustment) from a correction of a closed month. |
| K270 with positive and negative quantities filled in at the same time. | Net and gross adjustment mixed on the same row. | Generate one row per direction of the correction. |
| Joint production with an order completed before the period: the text of K290, K291 and K292 says not to report K291 and K292, and the validation of field 03 of K290 requires at least one K291 and forbids K292. | The Guide itself gives both instructions, and they seem to differ. | Run this situation in the validator (PVA) of your version and follow what it accepts, keeping the report. |
Record validation rules in Practical Guide 3.2.4, read on 19/10/2026. The exact wording of the validator (PVA) messages depends on the PVA version: use this table to understand the rule, and the PVA report of your file to see the message.
Ten scenarios and one reconciliation before transmitting
Each scenario runs in test, and what is kept is the file and the SAP row that originated it.
- 01
Own production completed in the month
Run an order from start to finish in the same month, with consumption of two components.
Evidence kept: K230 with the quantity, K235 with the two consumptions, K200 balance matching inventory.
- 02
Order open at the month turn
Open an order at the end of the month and complete it in the next.
Evidence kept: K230 with a blank end date in the first month and a quantity in the second, with no duplicated consumption.
- 03
Contract manufacturing
Send input to a third party and receive the product back in another month.
Evidence kept: K250 and K255 of the ordering party, K200 with stock held by third parties and the participant.
- 04
Rework and repair
Rework a batch that keeps the code, crossing the month turn.
Evidence kept: K260 with outflow and return, K265 with consumption, with no use of K260 for rework done outside.
- 05
Disassembly
Disassemble one item into two.
Evidence kept: K210 with the outflow and K215 with the two entries, in different codes.
- 06
Item reclassification
Move a product to another code by customer or by quality.
Evidence kept: K220 with outflow and inflow and both quantities greater than zero.
- 07
Posting correction
Correct a posting of a closed month after an inventory.
Evidence kept: K270 and K275 with the right origin, K280 if the balance changed, and the effect on the next opening stock.
- 08
Joint production
Run an order with two co-products and one by-product.
Evidence kept: K290 and K291 only with the co-products, K292 with the consumption and no by-product reported.
- 09
Stock reconciliation
Compare K200, accounting inventory and physical balance of the same close.
Evidence kept: Difference by material explained, or opened as an open item with an owner.
- 10
Layout change
Generate the file with the full layout and with the simplified one for the same month.
Evidence kept: Records not required coming out of the simplified file and the full information kept on record.
The Guide defines the closing stock of K200 as opening stock, plus receipts, production and internal movement, minus issues, consumption and internal movement. Compare this result with accounting inventory and with the inventory in H005 and H010 of the same close. The comparison with accounting and with H010 is our own proof, not a Guide rule. The Guide requires the H005 value to be the sum of VL_ITEM in H010, and the inventory at the end of the period not to be submitted later than the second month after the inventory date.
Block K readiness checklist, with guidance for the gaps
Tick each item your company already meets. The count and the guidance change instantly and nothing is saved: reloading the page clears the list.
This tool needs JavaScript to count. Without it, the list below works as a conversation guide.
Status
0 of 15 items ready
What to do first
Guidance, not a decision. The checklist does not measure compliance or replace the diagnostic. The judgment of what is ready belongs to your company.
Who approves, what to version and when to retest
Who approves
Tax decides classification and layout. Controllership approves the reconciliation of K200 with accounting inventory. Production answers for the posting. SAP IT answers for generating the file.
What to version
The mapping rule between SAP posting and each record, the K010 parameter, the item type of each material and the validator report of each close.
When to retest
At each new version of the Guide, each layout change, each new production, third-party or rework flow, and each change of CNAE or establishment.
What evidence to keep
The generated file, the validator report, the reconciliation signed by whoever approves and the open items with owner and date.
In version 3.1.9 of Practical Guide 3.2.4, the guidance is that an invoice with only the new reform taxes stays out of the EFD filing. In the Guide's change table, the last change to a Block K record is the K230 guidance, in version 3.2.0. Read on 19/10/2026.
From classification to evidence, in five steps
At DFSpro, specialists in tax in SAP and in GUEPARDO Tax, Block K is worked on the system side, with design, configuration and proof. The tax thesis stays with your company.
- 01
Diagnostic of classification and layout
We survey, by establishment, what the Confaz schedule requires and which layout your company adopts. The decision is recorded with the name of whoever decided.
- 02
Map between record and SAP fact
For each record that applies, we describe which production, consumption or stock posting feeds it, and where the information originates in your environment.
- 03
Proof by scenario
We run your operation's scenarios in a test environment, from the order completed in the month to the correction of a closed period, and keep the file and the SAP row that originated it.
- 04
Validation and reconciliation
We validate the file in the PVA and reconcile K200 with accounting inventory and the count. Any difference left gets an explanation, an owner and a date.
- 05
Governance and new tests
We leave in writing the mapping rule, who approves and when to retest. At each Guide version or flow change, the test is repeated on the same evidence base.
Who defines what, and who decides
The Block K rule, the schedule and the layout belong to the tax authorities, and are summarized here with the date they were read. Classification, the choice of layout and the tax thesis are your company's decision, never ours. As a consultancy specialized in tax in SAP and in GUEPARDO Tax, DFSpro designs, configures and proves the path from production and stock postings to the K record in your SAP.
Who published each piece of information, and when
Receita Federal and Sped
The validator (PVA) message catalog and its current version. The rule of your state on manufacturing by third parties. The content of Ajuste SINIEF 31/24. The current SAP notes and help on Block K. The coverage of Block K in each solution that generates the file, including in GUEPARDO Tax.
Frequently asked questions about Block K in SAP
01Is my company required to file Block K?+
It depends on the classification: type of establishment, CNAE division or group, reference revenue and phase of the schedule in Ajuste SINIEF 02/09, clause three, paragraph 7. Companies under the Simples Nacional are exempt, according to the Practical Guide. Classifying the establishment is your company's decision. DFSpro's job is to show what the schedule says and prove what SAP delivers.
02How much does it cost to bring Block K up to date in SAP?+
There is no official figure or public price. The effort depends on the layout adopted, the number of establishments, the quality of the production posting and the number of scenarios that need proof. The conversation starts with a diagnostic of those four fronts, and the proposal comes after it.
03How long does it take to get Block K in order?+
Without a diagnostic, any deadline would be a guess. The time grows with the number of production scenarios (third parties, rework, joint production, correction) and with the distance between the current posting and what each record requires. We promise a deadline only after looking at your environment.
04Can I file only the stock balances, K200 and K280?+
The Guide provides for the layout limited to stock balances (K010 equal to 2), and Ajuste SINIEF provides for phases limited to K200 and K280 for certain classifications. Whether your establishment is in one of those phases is your company's decision, based on the text of the act and the guidance of your state tax office.
05What changes with the simplified layout, and what is the risk?+
The simplified layout does not require records such as K210, K215, K235, K255, K260, K265, K275, K292 and K302. The trade-off is in the act: simplified filing means keeping the information of the full filing, which may be required in an audit and under a special regime. The risk is not having that information organized when someone asks for it.
06Does SAP generate Block K on its own?+
It depends on the solution that generates the file in your environment and on the state of the production and stock posting. Whatever the solution, the file is only as good as the production order, the consumption and the stock balance that go into it. The coverage of each record in each solution is confirmed in your environment, with a test, and not by promise.
07My SAP stock does not match K200. Where do I look first?+
At the cut-off date (K200 is the balance on the last day of the period), the stock type (own, held by third parties, third parties' stock held by you), the inventory unit of measure and the item type. The Guide defines closing stock as opening stock plus receipts, production and internal movement, minus issues, consumption and internal movement. Compare line by line by material.
08What happens if K230 or K235 has an error?+
The validator (PVA) flags the Guide rules, and the best time to correct is before transmission. After filing, clause thirteen of Ajuste SINIEF 02/09 allows rectification without authorization until the last day of the third month after the assessment month. After that deadline, correction requires authorization from the state tax office (or from the Federal Revenue Service (RFB), for IPI) and proof of a factual error. Rectification replaces the whole file, and there is no supplementary file. Check the additional rules of your state.
09How do I correct a posting of a month that has already closed?+
With K270, K275 and K280, as the case may be, and the correction must take place between two inventories, according to the Guide. The dates of the corrected period must be before the start of the file period. SAP must allow the reversal with a trail, and the rule on who can correct must be in writing.
10Contract manufacturing: who reports what?+
The ordering party reports K250 and K255 with what was produced and consumed outside, and shows the stock held by the third party in K200. The party doing the contract work reports K230 and K235, with the inputs received and its own, and shows the third parties' stock held by it. Each state provides for specific situations, and the Guide tells you to consult the state tax office.
11When should I use joint production, K290 onward?+
When one flow generates more than one main product (co-products) and the consumption of each cannot be posted. By-products do not apply: a flow with two by-products and one co-product goes to K230 and K250, and one with two co-products and one by-product goes to K290 and K300.
12Does DFSpro decide the classification or the tax thesis?+
No. The tax decision is always your company's. Our work is the behavior of the system: how the posting becomes a record, where the limits are and what evidence is kept.
13How does DFSpro prove that Block K is right?+
With a script of scenarios (production, open order, third parties, rework, disassembly, correction, joint production), the reconciliation of K200 with accounting inventory and the validator, all with evidence kept. The proof is of the system's behavior, not of the tax thesis.
14Does the Guide change? Do I need to retest at each version?+
The reference Practical Guide is version 3.2.4, of 30/07/2026. In the Guide's change table, from 2016 to 3.2.4, the last change listed on a Block K record is the K230 guidance in version 3.2.0; versions 3.2.1 to 3.2.4 list no change to K. Even so, a regression test on your file is worth running at each new Guide version.
Tell us how production and stock reach your file today
The conversation covers your classification, your layout and the production scenarios your operation has. Tell us how the posting is done today and where K200 stops matching.
Read also: tax assessment, tax tests, migration to S/4HANA and GUEPARDO governance.