ECD 2026: definition, filing, and how to comply with the Digital Accounting Bookkeeping

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.