ECF 2026: what it is, who is required to file, and how to ensure timely submission?

The Tax Accounting Bookkeeping (ECF) is one of the ancillary obligations with the greatest impact on the tax calendar of Brazilian companies. As an integral part of the Public Digital Bookkeeping System (SPED), it consolidates accounting and tax information that the Federal Revenue Services uses to verify the correct calculation of the Corporate Income Tax […]