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 […]
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 […]
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
