Solution : https://service.sap.com/sap/support/notes/1258749 (SAP Service marketplace login required)
Key words : 
sap easy access menu, read carefully sap note 1318389, electronic fiscal file reason, sped overview note 1000130, initial delivery includes, efd overview note 1251035, brazilian company codes, transport/sar files, handling sar files, hr components modified
Related Notes : 
       
| 1251035 | SPED-EFD: Electronic Fiscal File - Overview Note | 
| 1000130 | Public System for Digital Bookkeeping (SPED) - Overview Note | 
| 480180 | Download and installation of attachments for SAP notes | 
| 212876 | The new archiving tool SAPCAR | 
| 13719 | Preliminary transports to customers (note for customers) |