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.