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.

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.

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.

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, this obligation does not end with the filing on the PVA. Companies must keep their accounting records duly structured, parameterized and reconciled so that the ECD is submitted in full and in accordance with the tax requirements.
This requires:

• complete accounting closing of the fiscal year;
• consistent entries;
• audited accounting reconciliations;
• validated financial statements; and
• adherence to the SPED layout and rules.

A ausência de estrutura contábil adequada pode gerar erros de validação, inconsistências nos arquivos ou até impedir a transmissão dentro do prazo legal.

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.

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.

Since 2024, the RAIS has been submitted directly through eSocial. Data for the base years 1976 through 2022 remains 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 via eSocial through the recording of periodic payroll events. The system uses the information submitted monthly throughout the year to consolidate the government’s database.

What about submitting the negative RAIS?

Submitting the negative RAIS remains mandatory. The difference is that, upon identifying active companies with no employee turnover during the base year, eSocial automatically generates and submits the declaration through the system.

Penalties for late filing or failure to file

The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect RAIS data — such as incorrect hire dates or incorrect compensation amounts — may result in:

• Late Filing Penalties: 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.
• Penalty 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.

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 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.

D-SUP is an additional obligation created by the Municipality of São Paulo for companies that benefit from tax benefits, such as exemptions, immunities, or tax reductions. The main objective is to ensure transparency and control in the use of these benefits, ensuring that they are utilized within legal limits and in a regularized manner. This is, therefore, an obligation intrinsic to the benefit received which, if not fulfilled, may result in the loss of the tax benefit and/or the application of penalties.

The D-SUP is delivered annually and is linked to the fiscal year. For the 2025 fiscal year, the delivery deadline started on September 1 and runs until December 30, 2025.

However, it is essential that companies pay attention to the specific dates published by the Municipality of São Paulo, which may vary depending on the year. The D-SUP is submitted electronically, through a specific system made available by the Municipality.

Factors that prevent classification

The classification of a single-profession company under the D-SUP (Electronic Declaration of Single-Profession Companies) can be prevented by several factors, including:

1. Corporate Structure: If the company has a legal entity as a partner or is a partner of another company, it cannot be classified as a single-profession company.
2. Diversity of Activities: The company must exclusively carry out the activity for which the partners are professionally qualified. Any other activity may prevent classification.
3. Services Outsourcing: The outsourcing of services related to the company’s main activity is also an impediment.
4. Business Structure: The company cannot be characterized as a business corporation, meaning there should be no organization of production factors that define an organized economic activity.
5. Tax Liability: Partners must assume personal responsibility for the provision of services as required by specific legislation.

These are some of the main factors that can prevent the classification of a single-profession company under the D-SUP.

It is important to highlight that monitoring of compliance with requirements is rigorous and continuous. Thus, at any time, if any of the prohibitive factors are identified, the company will be reclassified, resulting in a significant financial impact due to the amounts owed in terms of ISS (Service Tax). For example, it is enough for a firm to provide or simply offer services defined under a CNAE (National Classification of Economic Activities) different from the one used for classification. Similarly, failure to submit the D-SUP will result in reclassification, with an ISS rate ranging from 2% to 5% applied to the gross revenue, depending on the municipality. The process to request a reclassification in the following fiscal year can be quite complicated.

The correct submission of the D-SUP ensures that single-profession companies can continue to benefit from the special conditions for ISS collection. It is important, therefore, that companies remain vigilant, submitting the declaration on time and meeting the other requirements set by the legislation.