{"id":43348,"date":"2025-06-03T10:00:56","date_gmt":"2025-06-03T13:00:56","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/ecd-what-is-it-who-should-submit-it-and-how-to-comply-with-digital-accounting-records\/"},"modified":"2025-06-09T12:18:37","modified_gmt":"2025-06-09T15:18:37","slug":"ecd-digital-accounting-records","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/ecd-digital-accounting-records\/","title":{"rendered":"ECD: What is it, Who should submit it, and How to comply with Digital Accounting Records"},"content":{"rendered":"

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Digital Accounting Records (ECD) is an ancillary obligation that constitutes part of the Brazilian Public Digital Bookkeeping System (SPED) and represents a relevant milestone in the Country’s tax modernization process. Regulated by Brazilian Federal Revenue Office (RFB) Normative Ruling No. 2.003\/2021<\/b><\/a>, the ECD was designed to replace the bookkeeping previously performed on paper, with digital files, through a digitalized procedure. <\/p>\n

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Upon ECD implementation, traditional printed accounting books, which were previously signed manually by the accountant, were replaced with digital files that were signed electronically. In addition to meeting the requirements of the Brazilian Federal Revenue Office, ECD provides material benefits, such as more agility in processes, greater accuracy in information, and better control of companies’ accounting management.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Who is required to submit the ECD?<\/h2><\/div>

According to RFB IN No. 2.003\/21<\/a><\/b><\/span>, the following are required to submit Digital Accounting Records:<\/p>\n