The Escritura Contábil Digital (ECD) and Escritura Contábil Fiscal (ECF) are key ancillary obligations for companies in Brazil. They are integrated into the Public System of Digital Bookkeeping (SPED). These declarations aim to modernize and centralize the submission of accounting and tax information to the Receita Federal (Brazil's Federal Revenue). 

Therefore, with the arrival of the 2025 deadlines, it's essential that organizations adequately prepare to comply with these obligations correctly and on time. Both statements must be submitted before the last business day of June (for ECD) and July (for ECF). 

What is ECD? 

Digital Bookkeeping (ECD) is an ancillary obligation that replaces the physical delivery of accounting documents, such as journals, ledgers, and balance sheets. 

Its purpose is to facilitate fiscal control by the Receita Federal, increasing the transparency and security of the information sent electronically. 

Who is obliged to file the ECD? 

According to RFB Normative Instruction No. 2.003/2021, all legal entities are obliged to file the Digital Accounting Deed (ECD). The legislation includes those with similar status and immune or exempt entities that must keep accounting records according to commercial legislation. 

However, exempt from this obligation are companies that opt for Simples Nacional: 

  • Public entities 
  • Autarchies and public foundations  
  • Legal entities that were inactive during the entire calendar year 
  • Immune and exempt entities with revenues of less than R$ 4,800,000.00 in the year 
  • Presumed profit companies that use the cash regime, pursuant to article 45 of Law No. 8,981/1995. 

What is the ECF? 

The Escritura Contábil Fiscal (ECF) replaces the old DIPJ (Declaración de Información Económico-Fiscal de la Persona Jurídica). The Escritura Contábil Fiscal (ECF) is a mandatory declaration. The delivery must include accounting information adjusted for tax purposes, detailing all the necessary data for the determination of the IRPJ (Corporate Income Tax) and the CSLL (Social Contribution on Net Profit).  

In addition, it must include information on related parties, transfer pricing adjustments, tax benefits, and incentives used by the company. Moreover, entities will declare operations carried out abroad, including the X451 record, to report remittances abroad. 

Who is obliged to file the ECF? 

Companies taxed under the Real Profit, Presumed Profit or Arbitrated Profit regimes, as well as inactive companies that have had any kind of movement during the period, must file the Escritura Contábil Fiscal (ECF). It is important to highlight that the companies opting for the Simples Nacional are exempt from this obligation. 

The digitalization of tax systems is constantly growing, primarily to streamline tax returns. Therefore, if you're interested in proper and effective management of your accounting, taxes, payroll, and corporate legal services in Brazil, you can count on us. 

Our technology platform, MySPV, gives you easy and convenient access to all the accounting and tax information for your subsidiary, in any of the 50 jurisdictions where we operate. 

We invite you to contact us via our form for a personalized consultation. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations. 

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

Local Knowledge – International Coverage

Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.