The Quarterly Periodic Report to the Central Bank of Brazil is due on June 30, 2026

Companies that receive foreign direct investment in Brazil, regardless of the amount, and that have reported total assets of R$ 300 million or more must be aware of the deadline for the Quarterly Periodic Return (DPT) for the base date of March 31, 2026.   What are the Quarterly Periodic Declaration and the Census of Foreign Capital in the Country? This Declaration addresses foreign investments and is known as the Census of Foreign Capital in Brazil (“Census”). In addition to other censuses conducted by the Central Bank (“BACEN”), the Declaration also aims to compile statistics on the external sector, such as the balance of payments and the International Investment Position (IIP). This information enables BACEN and the government to measure the participation of foreign investors in the Brazilian economy, helping to formulate more effective economic policies. The aggregate disclosure of these results also supports the work of economic researchers and international organizations.   Which recipient entity, whose share capital includes a non-resident investor, is required to file the Quarterly Report with BACEN? That have total assets equal to or greater than R$ 300 million as of the base date of the respective quarter; and Who acquired their interest through the organized market, even though none of them individually holds 10% or more of the recipient’s voting power.   Base Dates and Delivery Deadlines The reports are submitted on a quarterly basis, as follows: March 31: Delivery between April 1 and June 30. June 30: Delivery between July 1 and September 30. September 30: Delivery between October 1 and December 31. December 31: due between January 1 and March 31 (annual periodic return).   What are the penalties if the company fails to meet the filing deadlines for the tax return? Companies that fail to file the report by the deadline may have their Foreign Direct Investment Foreign Capital Information Reporting System (“SCE-IED”) suspended, which will prevent them from settling foreign exchange transactions related to FDI, and they will also be subject to a fine following an administrative sanctioning proceeding.