The Federal Revenue of Brazil, through Normative Instruction No. 2,023/2021, extended the deadline for delivery of the Digital Accounting Bookkeeping (ECD) for the calendar year 2020 (normal situation) to the last business day of July 2021.
For cases of extinction, incorporation, merger and total or partial spin-off, the terms were changed to:
- If the event takes place between January and June, until the last day of July 2021; and
- If the event takes place between July and December, until the last business day of the month following the event.
Which legal entities should deliver the ECD?
The mandatory delivery is related to the tax regime of the legal entity, being:
- Legal entities taxed based on the Actual Profit Method;
- Legal entities taxed based on Deemed Taxable Income which distribute for a profit purpose, without incidence of Withholding Tax (IRRF), a part of the dividends or profits greater than the value of the tax base, deducted from all taxes and contributions to which the entity is subject;
- Legal entities that are immune and exempt that, due to the calendar year facts were obligated to present the digital Contribution Bookkeeping according to Revenue Normative Instruction No, of March 1, 2012; and
- Entities that opted for the Joint Venture (SCP), as auxiliary book of the ostensive partner.
Simple companies and micro and small companies opting for the Simples Nacional are exempt from this obligation.
Important:
It should be noted that the non-financial activity during the calendar year does not imply exemption from presenting the ECD.
Avoid penalties for non-compliance with the deadline. PLBrasil Accounting&Finance provides accounting, tax, financial and payroll advisory services.
For further information please contact us through the channels below:
+55 (11) 3292-6233
Check out the latest Accounting articles
How does the submission of the RAIS through eSocial work?
published on 03/15/2023 by Camila Palmeira The deadline for Group 4 (public bodies and international organizations) to submit the RAIS 2023 (base year 2022) is April 05, 2023. [...]
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 [...]
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 [...]
Check out the latest Accounting articles
How does the submission of the RAIS through eSocial work?
published on 03/15/2023 by Camila Palmeira The deadline for Group 4 (public bodies and international organizations) to submit the RAIS 2023 (base year 2022) is April 05, 2023. [...]
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 [...]
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 [...]
