Companies receiving foreign direct investment in the country in their corporate capital, regardless of the amount, and that have total assets equal to or greater than BRL 300 million, must be aware of the deadline for the Quarterly Periodic Declaration (DPT) referring to the base date of March 31, 2026.

What is the Quarterly Periodic Declaration (“Declaration”) – Census of Foreign Capital in the Country (“Census”)?

This Declaration refers to foreign investments and is known as the Census of Foreign Capital in the Country (“Census”). In addition to other Central Bank (“BACEN”) censuses, the Declaration also aims to compile statistics on the external sector, such as the balance of payments and the International Investment Position (IIP). This information allows the Central Bank of Brazil (BACEN) and the government to measure the participation of foreign investors in the Brazilian economy, contributing to the formulation of more effective economic policies. The consolidated disclosure of results also assists the activities of economic researchers and international organizations.

Which recipient company with non-resident investors holding shares in its company’s capital is required to submit the Quarterly Declaration to the Central Bank of Brazil (BACEN)?

• Those that have total assets equal to or greater than BRL 300 million on the base date of the respective quarter; and
• Those that have acquired a stake through an organized market, even when none of them individually owns 10% or more of the recipient’s voting power.

Base Dates and Delivery Deadlines

The declarations follow a quarterly schedule, as follows:

• March 31: Delivery between April 1 and June 30.
• June 30: Delivery between July 1 and September 30.
• September 30: Delivery between October 1 and December 31.
• December 31: Delivery between January 1 and March 31 (annual periodic declaration).

What are the penalties if a company fails to meet the deadlines for filing the Declaration?

Companies that fail to file the declaration on time may have their Foreign Capital Information Reporting System – Foreign Direct Investment (“SCE-IED”) suspended, which will prevent them from settling foreign exchange transactions related to Foreign Direct Investment, and they will also be subject to a fine, following an administrative sanctioning process.