sintegra

Sintegra is a Brazilian tax information system used by several state tax authorities to collect, standardize, and exchange data about tax documents and fiscal operations, primarily those related to the ICMS (Imposto sobre Circulação de Mercadorias e Serviços). The term is closely associated with the Sintegra file format, a fixed-width text file submitted by taxpayers to the state finance secretariats as part of the ICMS reporting framework.

Origin and scope: Sintegra was introduced in the 1990s to simplify and harmonize reporting across states and to improve fiscal control. Although the layouts vary by state, the common purpose is to provide a centralized view of tax documents such as invoices, as well as related values and dates, enabling cross-state oversight and auditing.

Data and format: The Sintegra file contains records with predefined fields, including taxpayer identification, issuer and recipient information, document numbers, dates, and tax amounts. Each state defines its own layout and validation rules, but all files are designed for electronic submission and automated processing.

Impact and status: Sintegra facilitated auditing, cross-checking of tax credits and debits, and monitoring of goods movements. With the spread of SPED (Public Digital Bookkeeping System) and other digital reporting initiatives, many states have phased out mandatory Sintegra reporting in favor of SPED Fiscal (EFD ICMS/IPI) or integrated systems. Some jurisdictions still accept Sintegra for transitional purposes or historical data.

See also: SPED, SPED Fiscal, ICMS, Nota Fiscal Eletrônica.