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 (IRPJ) and the Social Contribution on Net Income (CSLL). The ECF of 2026, referring to the year 2025, brings an important update in its template, called layout 12. This new version includes new fields, adjustments to the filling rules and changes related to the alphanumeric CNPJ number, which requires more attention in the preparation of the information before sending it to the Federal Revenue Service. As the ECF depends on the consistency of the entire bookkeeping of the previous year, companies that have not yet started organizing accounting and tax data need to act in advance. The ECF should not be prepared close to the deadline. What is ECF and what is its purpose in SPED? The Tax Accounting Bookkeeping was established in 2014 to replace the Legal Entity Economic and Tax Information Return (DIPJ) and became part of SPED as the main instrument of tax transparency between companies and the Federal Revenue Service. Its main purpose is to demonstrate how income taxes were calculated by gathering the chart of accounts, account balances, the entries of additions, exclusions and compensations, and the financial statements. Through this information, the Federal Revenue Service is able to verify that the taxes have been calculated and reported correctly and to cross-check the ECF data with those of other ancillary obligations, including the Digital Accounting Bookkeeping (ECD) itself. Who is required to file the ECF in 2026? The ECF filing requirement applies to all legal entities incorporated in Brazil, regardless of size or industry, since all companies taxed by the Real Profit, Presumed Profit and Arbitrated Profit regimes, in addition to tax-exempt or exempt legal entities, are required to submit this return. The entities exempt are: those opting for the Simplified National Tax Regime (Simples Nacional), public agencies, autonomous entities, public foundations and inactive legal entities, and those that did not carry out any operational, patrimonial, financial or investment activity throughout the calendar year. To be considered inactive for the purpose of exemption from the ECF return, the company cannot have registered even a financial transaction, such as a short-term investment. In cases where the company has branches, the submission must be carried out centrally by the CNPJ of the parent company, consolidating the information of the entire corporate structure. ECF 2026 submission deadline and special deadlines for corporate events The regular submission deadline of the ECF for the calendar year 2025 is July 31, 2026. For companies that have undergone corporate events, such as: dissolution, total or partial spin-off, merger or incorporation, the terms follow different rules: If the event occurred between January and April 2026, submission must be made by the last business day of July 2026 (same regular deadline); and If the event occurred between May and December 2026, the deadline is the last business day of the third month following the date of the event. The final exception: if the corporate event occurred on December 31, the company must deliver only one ECF for the entire calendar year, signaling the special situation in the corresponding record. The relationship between Digital Accounting Bookkeeping (ECD) and ECF: why does order matter? ECD and ECF are distinct but deeply interdependent obligations. ECD focuses on bookkeeping involving the Journal, General Ledger, Balance Sheets and financial statements. While the ECF uses these accounting data as a basis to demonstrate the calculation of IRPJ and CSLL. The delivery sequence is not random: the ECD must be transmitted before the ECF. In 2026, the ECD deadline is June 30, one month before the ECF deadline. The balances and accounting accounts of the ECD are automatically imported into the ECF by the Bookkeeping Generator Program (PGE-ECF). In practice, this linkage means that any inconsistency in the ECD is reflected in the ECF. Differences between the two files are automatically detected by the Federal Revenue Service and may generate assessments or the need to correct both files, If the ECD is changed after filing in a way that impacts accounts or accounting balances, an adjusted ECF must be filed. What is ECF Layout 12 and what changes for 2026? For the calendar year 2025, the Federal Revenue Service has implemented ECF layout 12, already available in version 12.0.1 published in February 2026 on the SPED portal. Key changes include: New validations in the system, which make it more rigorous to check the consistency of the data; Update of Record Y730: entities immune or exempt from the area of education, health or social assistance that hold a Certificate of Charitable Social Assistance Organization (CEBAS) are now required to inform the certificate number when identifying grantees or recipients of IRPJ and CSLL tax deductions; and Acceptance of alphanumeric CNPJ number, following the registration modernization of the Federal Revenue Service. Companies that use outdated accounting systems may face validation errors when trying to file the files generated with the previous layout. Verification of system compatibility with layout 12 is therefore a necessary step before commencing bookkeeping preparation. How is the ECF filed? The submission of the ECF is carried out exclusively by the Tax Accounting Bookkeeping Generator Program (PGE-ECF), made available by the Federal Revenue Service within the SPED environment. The process involves importing the accounting and tax data of the company, completing the mandatory records according to the tax regime, validating the file with the electronic signatures of the company and the accountant, and finally, filing it with a digital certificate. The validation stage is usually the moment when inconsistencies arise, especially when the ECD data are not reconciled with the financial statements or when the chart of accounts is
ECD 2026: definition, filing, and how to comply with the Digital Accounting Bookkeeping
The Digital Accounting Bookkeeping (ECD) is an ancillary requirement that is an integral part of the Public Digital Bookkeeping System (SPED and represents one of the main tools for modernizing accounting oversight in Brazil. Regulated by RFB Normative Instruction No. 2,003/2021, the ECD has replaced paper-based accounting records with digital files, which are transmitted electronically to the Federal Revenue Service Office. With the adoption of the ECD, books are now generated in digital format, electronically signed, and stored in the SPED systems. In addition to meeting tax requirements, this model has led to greater efficiency, standardization of information, and strengthened accounting and corporate controls for companies. Who is required to file the ECD in 2026? According to RFB Normative Ruling No. 2003/2021, the following parties are required to file the ECD: Legal entities taxed based on Actual Profit; Legal entities taxed under the Presumed Profit regime, which may have distributed profits or dividends in an amount exceeding the tax base for Income Tax purposes, after deduction of taxes, except if they have a Cashbook as provided by law; Unincorporated Joint Venture Companies (SCP), when they fall under the legally mandatory circumstances; Legal entities that are immune or exempt, whose total revenue, donations, incentives, subsidies, contributions, aid, or equivalent income is equal to or greater than BRL 4.8 million in the calendar year; and Companies that, due to corporate or contractual requirements, must keep regular accounting records. Companies that opt for the Simplified National Tax Regime (Simples Nacional) generally remain exempt from filing the ECD, except in specific situations provided for by law. 2026 ECD filing deadline The ECD relating to calendar year 2025 must be filed by June 30, 2026, in accordance with current legislation. In the event of dissolution, total or partial spin-off, consolidation, or merger, the ECD must be filed by all legal entities involved, including those that have been dissolved, spun-off, merged, and merging entities, when applicable, observing the following deadlines: If the event takes place between January and May, the ECD must be filed by the last business day of June of the same year; If the event takes place between June and December, the ECD must be filed by the last business day of the month following the month in which the event occurred. The deadline should always be calculated based on the date of the corporate event. What comprises the Digital Accounting Records? The ECD consolidates, in a digital environment, the company’s main accounting books, including: General Journal and its subsidiary ledgers, if any; General Ledger and its subsidiary ledgers; Daily Trial Balances and the ledger entries that substantiate the records; Balance sheets and financial statements, as applicable. All files must be digitally signed by the company’s legal representative and the responsible accountant, with valid digital certificate issued by an authority accredited to ICP-Brasil. How is the ECD filed? The ECD is filed exclusively through the Validator and Signer Program (Programa Validador e Assinador – PVA) made available by the Federal Revenue Service Office within the SPED environment. All files are validated, signed, and transmitted through such system with legal security. However, simply using the PVA is not enough. The company’s accounting system must be properly structured and configured to generate consistent data in accordance with the requirements of the Federal Revenue Service. This requires the complete closing of the fiscal year’s accounts, with complete records, accurate reconciliations, and validated financial statements. The lack of a proper accounting structure can result in validation errors, inconsistencies in records, and the risk of late filing. The relationship between ECD and ECF in 2026 The Tax Accounting Bookkeeping (ECF), also a part of the SPED, uses the ECD as one of its main sources of information for calculating the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL). Therefore, any inconsistency, omission, or error in the ECD can directly impact the ECF, thus generating rework, the need for corrections, and increasing the company’s exposure to tax audits. The reconciliation between the ECD and ECF is therefore essential to ensure tax security, consistency of information, and reduction of tax assessment risks. Filing the ECD requires more than simply fulfilling an ancillary obligation. It demands accounting organization, technical expertise in legislation, and processes prepared to consistently meet the SPED standards. PLBrasil Accounting&Finance offers full support in the planning, validation, and filing of the ECD, through an integrated approach involving accounting, systems, and tax compliance. Our team monitors the entire process to ensure that the ECD is filed on time, with technical consistency and in compliance with the requirements of the Federal Revenue Service Office.
PER/DCOMP in company liquidation: why doesn’t the procedure end with the cancellation of the National Register of Legal Entities?
When a company enters into liquidation, the focus typically falls on canceling the CNPJ, the winding down of operations and the fulfilling of immediate obligations. During this period, administrative procedures that are still ongoing, such as the Electronic Request for Refund, Reimbursement, or Compensation and the Offset Declaration (PERD/DCOM), are often no longer monitored. The idea that “once a company is liquidated, the matter is closed” does not apply when there are actives PER/DCOMP, whether for reimbursement or compensation. Failing to address this issue could result in financial losses and outstanding tax obligations. PER/DCOMP does not automatically close upon liquidation PER/DCOMP remains active even after the cancellation of the CNPJ; therefore, its verification should be included in the company’s closing checklist. Without monitoring, the Federal Revenue Service Office may later request documents, demand supporting evidence, or complete analyses. In practice, this monitoring can extend for up to five years, a typical timeframe for tax audits—which reinforces the need for continuous monitoring even after formal liquidation. The false sense of termination and its practical effects In many liquidation processes, the existence of pending PER/DCOMP is not verified beforehand. The process is forgotten, based on the assumption that there will be no further demonstrations. When the Revenue Service contacts the company months or years later, it becomes clear that the request was still being processed—and that there was a lack of monitoring. In other words, the problem is not with the PER/DCOMP system, but with the lack of follow-up. Requesting a refund or compensation requires ongoing tax monitoring Requests for refunds or compensation involve detailed analyses by the Revenue Service, which may include: Proof of origin of the credits; Presentation of documents from previous fiscal years; Analysis of operations; and Revisions to previously declared information. Therefore, leaving the PER/DCOMP without monitoring after liquidation exposes the company to requirements that demand technical answers and organized documentation, and the last legal representative (an individual) remains responsible for responding to summons, providing clarifications, and supplying documents until the final conclusion of the process. Responsible liquidation requires attention to what remains under analysis The liquidation does not automatically terminate administrative obligations. Procedures such as PER/DCOMP continue to have effects and should be monitored until completion. Ignoring this aspect can result in financial losses or unmet tax requirements. Therefore, monitoring PER/DCOMP should be part of a responsible and thorough liquidation process. PLBrasil Accounting&Finance provides technical support for PER/DCOMP during liquidation processes, ensuring that credits and liabilities are handled correctly and that no outstanding issues remain after the liquidation is concluded.
How does submitting the RAIS through eSocial work?
The Annual Social Information Report (RAIS) is an ancillary requirement implemented by the federal government to track data on social security beneficiaries, FGTS records, and amounts paid out by Unemployment Insurance. It is essential for calculating PIS and PASEP contributions, as well as for updating the National Social Information Registry (CNIS). Since 2024, RAIS submissions have been made directly through eSocial. Data for the base years 1976 through 2022 remain available for review and correction via the GDRAIS program on the Ministry of Labor and Employment’s official RAIS portal. How is the declaration submitted through eSocial? RAIS is automatically transmitted through eSocial via the recording of periodic payroll events. The system uses the information submitted monthly throughout the year to consolidate the government’s database. Submitting a Negative RAIS? Submitting a Negative RAIS remains mandatory. The difference is that, when eSocial identifies active companies with no employee turnover during the base year, it automatically generates and submits the declaration through the system. Penalties for Delay or Failure to Comply The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect the RAIS data—such as incorrect hire dates or incorrect compensation amounts—may result in: Late Payment Fines: starting at R$ 425.64, plus R$ 106.40 for each two-month period of delay. A percentage ranging from 1% to 20% may be added to these amounts, depending on the number of employees at the company. Fine for omission or incorrect or false reporting: starting at R$ 425.64, plus R$ 26.60 for each omitted employee or piece of inaccurate information, pursuant to Article 25 of Law No. 7,998/1990. At PLBrasil Accounting & Finance, we combine technology and technical expertise to ensure that data submissions and compliance with ancillary obligations are handled with precision.
DEFIS: what it is, who must submit it, and why this obligation is so important
The Declaration of Socioeconomic and Fiscal Information – DEFIS is an annual ancillary obligation required from companies that opt for Simples Nacional. Although it does not involve the direct collection of taxes, the correct submission of DEFIS is essential for the company’s tax compliance and for maintainingeligibility under this tax regime. Failure to comply with this obligation can lead to significant restrictions and impacts on the business’s tax situation, which is why the DEFIS should be included in the annual planning of companies classified under Simples Nacional. What is DEFIS? DEFIS is a declaration through which the company reports economic, tax and corporate data related to the previous calendar year. DEFIS replaced the former Simples Nacional Annual Declaration (DASN) and works as a control instrument used by the Brazilian Federal Revenue Service to monitor the situation of companies opting for Simples Nacional. The data provided allows for cross-referencing data with other ancillary obligations and tax systems, contributing to the monitoring and verification of tax compliance. Who is required to submit the DEFIS? All companies that opt for Simples Nacional shall submit DEFIS, including: Microenterprises (ME); and Small Businesses (SBP). The requirement is independent of whether there was revenue during the period. Even companies without economic activity or temporarily inactive must submit the declaration even if the profit is zero. What is the deadline for submitting the DEFIS? The DEFIS must be submitted annually until the last day of March of the year following the period indicated. As a general rule, the tax return for a given calendar year must be submitted by March 31 of the following year. In specific cases, such as the extinction, incorporation, spin-off, or merger of the company, specific rules regarding the deadline may apply, according to current legislation. What are the consequences of not submitting the DEFIS? Failure to submit the declaration within the legal deadline or submitting it with incorrect information may result in penalties, jeopardizing the company’s fiscal situation. Among the main risks are: Notice of tax irregularity; Restrictions on access to certificates; and Difficulties in fulfilling other tax obligations. For this reason, correct filing and timely submission are essential measures for the legal and fiscal security of the company. Tax guidance and fiscal compliance Proper compliance with ancillary obligations requires not only attention to deadlines but also proper technical reading of the legislation, consistency of the information provided and alignment with the company’s operational reality. In this context, specialized action in tax law and tax compliance contributes to organizing business routines, mitigating risks, and building a safer and more predictable relationship with the tax authorities. PLBrasil Accounting&Finance operates with a technical focus and strategic vision, assisting companies in managing their tax obligations in a structured manner and aligned with best practices.
PIS/Cofins Tax Credits on Commuting: IN 2.264/2025 Rules
Normative Instruction RFB No. 2,264/2025, published on April 30, brought a relevant update for companies taxed on taxable income. The regulation reinforces the right to PIS and Cofins tax credits, under the non-cumulative regime, on transportation voucher amounts borne by the employer — provided that they are linked to employees directly involved in the company’s operational activities. The measure consolidates an interpretation more consistent with the productive reality, recognizing the transportation of workers as an expense essential to the generation of revenue. The benefit applies to companies in any economic sector that calculate PIS and COFINS under the non-cumulative regime (taxable income). However, it is limited to transportation vouchers granted to employees working in the core business activity, not covering those working in administrative or support areas. Furthermore, it does not cover other benefits that may be granted, such as food allowance and health insurance, for example. The credit is identified in the accounting and tax bookkeeping process itself, through the segregation of transportation expenses considered essential inputs to the company’s business activity. In practice, this requires that the accounting function differentiate productive areas from administrative areas, ensuring that only eligible amounts are included in the calculation. Companies that do not yet perform this segregation may adjust their internal procedures to take advantage of the benefit in future calculations, provided that the classification of expenses follows objective and documented criteria. The regulation also allows for the recovery of credits from prior periods, subject to applicable statutes of limitations and documentary evidence requirements. In such cases, it is necessary to carry out specific amendments and reassessments, which require technical support to ensure compliance with the parameters established by the Federal Revenue Office. The proper identification of expenses eligible for PIS and COFINS credits on transportation vouchers requires a detailed analysis of the bookkeeping and the classification of each area of the company. Minor discrepancies in the classification of expenses may result in disallowances or the loss of legitimate credits. PLBrasil Accounting&Finance provides technical advisory services for the identification of tax opportunities, assessing companies’ accounting records, and advising on how to adapt accounting and documentary procedures to the new rule, with a focus on compliance, tax efficiency, and legal certainty. The exemption on profits and dividends ends in 2025! Distribute your accumulated profits by December 31, 2025, and avoid the new 10% tax in 2026.
What has changed with the elimination of the DIRF in 2026?
Find out how the DIRF will be filed starting in 2026, its replacement by eSocial and EFD-Reinf, and the generation of the Income Report. 2026 brought one of the most significant changes in recent years to companies’ tax routines: the elimination of the DIRF. That annual marathon of filing returns is now a thing of the past, but that doesn’t mean the IRS has given up on the data. On the contrary, tax enforcement is now integrated and real-time. What does this mean in practice? The Federal Revenue now operates with a continuous data flow through eSocial and EFD-Reinf, eliminating the need to download the PGD (Declaration Generator Program) to report income, since information on withholdings for income tax (IR), PIS, COFINS, and CSLL has already been submitted on a monthly basis throughout the previous year. eSocial vs. EFD-Reinf: Who Receives What? The elimination of the DIRF has divided the responsibilities for collecting information among the following systems: Social (Focus on Individuals): data related to labor, social security, and tax matters pertaining to payroll. It is the channel for reporting income paid to employees and self-employed individuals; and EFD-Reinf (Focus on Services and Legal Entities): it consolidates information on payments to legal entities, federal tax withholdings, and social security contributions. The requirement to submit the Income Report remains in effect Although the annual tax filing deadline has passed, the Income Report must still be submitted to beneficiaries by the last business day of February each year. The Risk of Inconsistency The biggest challenge now is consistency. It is important for the company to review the following items: Individual Taxpayer Registry (CPF) of dependents and Withholding Income Tax (IRRF); Health insurance, reimbursement, and supplemental pension plan settings; Review simplified deduction and apportionment rules for pensioners; and Amounts generated by the system prior to submission. If discrepancies are identified in the figures or information submitted monthly, the pending periods must be reopened to make the corrections. If the error is a data entry error, the correction must be made during the Annual Adjustment, under the January reporting period, by February 18. Our team monitors the filing of tax and ancillary obligations to ensure your business remains fully compliant. With the support of a firm that has 20 years of experience in the market, you gain the peace of mind you need to focus on growing your business, knowing that your accounting compliance is in good hands.
Taxation of profits and dividends starting in 2026: the exemption ends in 2025, and the window to use it is closing
With the entry into force of Law No. 15,270/2025, as of January 1, 2026, the distribution of profits and dividends will no longer be entirely tax-exempt. The new tax system creates limits, progressive brackets and adjustment mechanisms that make withdrawing profits more expensive for individuals. This makes the end of 2025 a crucial time. Companies wishing to take advantage of the current exemption for the last time must resolve on their profit distribution this year, registering it with the Commercial Registry by December 31, 2025. It is not about maintaining a benefit, because it will cease to exist. It is about using it while it is legally possible, before the new rules make distribution more expensive. The new law establishes a tax structure for profits distributed to individuals: Standard Taxation: Dividends exceeding monthly reference values will be subject to a 10% tax on the excess. Progressive IRPFM: Annual incomes exceeding BRL 600,000 will be subject to the Minimum Personal Income Tax (IRPFM), with progressive rates, according to the new table. For high incomes (above BRL 2.6 million), there are specific reduction provisions. These changes eliminate the unrestricted exemption and require extremely careful tax planning starting in 2026. Law No. 15,270/2025 provides for a transitional rule: the exemption will be preserved for profits that are resolved on (decided and formalized) by December 31, 2025. Even if the profits are paid out over the following three years, up until December 31, 2028, the exemption will be maintained. What guarantees the benefit is a formalized and registered resolution made within the deadline, not the payment date. This opens a window of opportunity for companies with retained earnings or future distribution capacity. The biggest technical challenge is the December 31st deadline. The fiscal year 2025 will not be closed on this date, which prevents the presentation of final financial statements to support the resolution. This technical impossibility has given rise to controversy, with bodies such as the Federal Accounting Council requesting a veto of the law, and Sescon-SP seeking a Preventive Collective Writ of Mandamus to allow resolution in 2026 (after the official end of the fiscal year). Despite the actions taken, the law remains in effect. The registration window requires extra attention, as the Commercial Registries traditionally reduce deadlines and service hours at the end of the year The change particularly impacts companies that distribute significant profits, structures with multiple shareholders, asset holding companies, and groups that traditionally leave the resolution for the beginning of the following year. In these cases, postponing the decision could result in the definitive loss of the exemption and the automatic application of the new rates starting in January. The current situation demands integration between management, accounting, and legal areas. Decisions need to consider cash flow, corporate structure, payment capacity, and document consistency. The resolution must be technically sound, properly formalized, and recorded in a timely manner. A PLBrasil Accounting&Finance closely monitors the changes brought about by Law No. 15,270/2025 and offers technical guidance to companies that need to structure their resolution regarding profits, adjust corporate documents, and meet deadlines securely. With preventative analysis and strategic action, it is possible to transform this transition period into an opportunity for tax planning and optimization. The exemption on profits and dividends ends in 2025! Distribute your accumulated profits by December 31, 2025, and avoid the new 10% tax in 2026.
Tax Reform: why does your firm need to prepare now?
The Tax Reform, provided for in Constitutional Amendment No. 132/2023, has already begun to reshape the Brazilian tax system. The changes will come into effect gradually; however, it is important to clarify that, in 2025, the impacts will relate to preparation, tax analysis, and the adjustment of firms for the significant changes to come, and not to the direct collection of the new taxes. In 2026, the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services) will enter a testing phase, with symbolic rates applied in parallel with the current taxes. The collection with effective rates will begin in 2027, still coexisting with PIS (Social Integration Program), Cofins (Social Contribution on Billings), ICMS (Tax on the Circulation of Goods and Services), and ISS (Tax on Services), following a gradual transition schedule until 2033, when the new system will be fully implemented. This is a time for adjustment, planning, and tax review, and having specialized partners is the first step toward turning these changes into opportunities — avoiding operational risks, loss of benefits, and reduced competitiveness. The current model, with taxes such as PIS, Cofins, ICMS, and ISS, will be gradually replaced by: CBS – Contribution on Goods and Services (federal); IBS – Tax on Goods and Services (state and municipal); and IS – Selective Tax (on products harmful to health and the environment). This change is not limited to “replacing codes” in invoices. It requires a complete review of the tax framework and of fiscal and accounting routines, affecting prices, margins, tax credits, cash flow, and even the corporate structure of business groups. Especially for firms with multiple CNPJs (National Corporate Taxpayer’s Register), branches, special tax regimes, or those participating in public bids, the transition will be complex. Among the urgent actions are: Review of the current tax regime – assess whether the Simples Nacional (Simplified Taxation System), Presumed Profit, or Actual Profit regime will continue to be advantageous. Comprehensive tax assessment – map ancillary obligations, hidden risks, and tax credits to be recovered. Transition planning – understand each phase of the reform schedule and its operational impacts. Adjustment of documents, registrations, and agreements – update terms and practices for the new tax system. These steps are strategic for firms that depend on clearance certificates, own real estate property, operate in more than one state, or plan corporate restructuring. In this moment of transformation, having qualified technical support ensures security in decision-making and efficiency in adaptation. The correct interpretation of the new legislation and the strategic management of tax obligations can turn the tax reform from a challenge into an opportunity. Count on those who understand to turn changes into opportunities Learn how to prepare your firm for the new tax reality brought by the tax reform. Count on those who understand to turn changes into opportunities Learn how to prepare your firm for the new tax reality brought by the tax reform.
ECD: What is it, Who should submit it, and How to comply with Digital Accounting Records
Digital Accounting Records (ECD) is an ancillary obligation that constitutes part of the Brazilian Public Digital Bookkeeping System (SPED) and represents a relevant milestone in the Country’s tax modernization process. Regulated by Brazilian Federal Revenue Office (RFB) Normative Ruling No. 2.003/2021, the ECD was designed to replace the bookkeeping previously performed on paper, with digital files, through a digitalized procedure. Upon ECD implementation, traditional printed accounting books, which were previously signed manually by the accountant, were replaced with digital files that were signed electronically. In addition to meeting the requirements of the Brazilian Federal Revenue Office, ECD provides material benefits, such as more agility in processes, greater accuracy in information, and better control of companies’ accounting management. According to RFB IN No. 2.003/21, the following are required to submit Digital Accounting Records: Legal entities taxed based on taxable income; Legal entities taxed based on presumptive profit that distributed profits above the exemption limit; Unincorporated joint venture (SCP), in specific situations; Protected and exempt entities, with revenue exceeding BRL 4.8 million per year; and Companies are required to keep bookkeeping, even if required only by the company. Please note that companies that adopt the Simples Nacional (Unified System for the Payment of Taxes and Contributions by Small Businesses) are exempt, except in specific situations provided for by law. In 2025, the obligation to submit the ECD will continue to follow the criteria established by RFB Normative Ruling No. 2.142/2023, with the deadline ending on June 30. In cases of dissolution, spin-off (whether total or partial), merger, or amalgamation, the ECD must be submitted by all companies involved in the process (including those that were dissolved, split, merged, and consolidated), when applicable, by the successors. The deadline for transmission is the last business day of the third month following the date of the corporate event. The deadline for transmission is established based on the date of occurrence of the taxable event, as described below: I – If the event occurs between January and May, the ECD must be submitted by the last business day of June of the same year; or II – If the event occurs between June and December, the ECD must be submitted by the last business day of the month following the event. The ECD transmission is carried out exclusively through the ECD Validator and Signer Program (PVA), made available by the Brazilian Federal Revenue Office on the SPED portal. This program allows you to generate, validate, digitally sign, and send the file with legal certainty. Nevertheless, simply using the PVA is not enough — the company’s accounting system needs to be properly structured to generate data in accordance with RFB requirements. This means that it is not possible to transmit the ECD without the proper accounting closing of the fiscal year. The system must be able to generate the daily book, ledger, and other accounting statements in a complete, consistent, and verifiable manner. Moreover, ensuring the digital signature with a valid certificate from both the accountant in charge and the company’s legal representative is essential. The lack of an appropriate accounting structure may make delivery unfeasible, generate errors in the file, or even prevent transmission within the legal deadline. Tax-Accounting Bookkeeping (ECF), also part of the Brazilian Public Digital Bookkeeping System (SPED), uses Digital Accounting Records (ECD) information as a basis for calculating Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL). Thus, any inconsistencies or errors in the ECD can generate direct impacts on the ECF, requiring corrections and creating a path for tax-deficiency notices. Submitting the ECD requires not only accounting organization but also mastery of current regulations and the use of systems specially prepared to meet the requirements of the Brazilian Federal Revenue Office. PLBrasil Accounting&Finance offers full support for planning, validating, and submitting the ECD, with qualified experts and technology integrated with SPED. Avoid risks with the Brazilian Federal Revenue Office and ensure your ECD is submitted safely and efficiently.
