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 not correctly mapped to the reference plan of the Federal Revenue Service.

The complexity of the ECF goes beyond formal compliance with the deadline

The ECF is not just about filling in fields and pressing a submit button. It requires that all accounting for the year is correctly closed, that ECD data is consistent, that the tax regime is correctly parameterized in the system and that tax adjustments — additions, exclusions and offsets — are properly documented and reflected in the bookkeeping.

Companies that reach July without this structured basis tend to face intense rework, risk of transmission with errors and, consequently, greater exposure to tax audits.

PLBrasil Accounting&Finance operates in the planning, validation and transmission of the ECF, with integrated performance between accounting, tax and compliance. Our team monitors the process, ensuring consistency between the deeds and compliance with the requirements of the Federal Revenue Service for the July deadline.