Brazil: ECD and ECF 2021 – Changes, deadlines and important information

The Digital Accounting Bookkeeping (“ECD”), that consolidates the electronic version of accounting obligations of Brazilian entities, should be filed up to the last business day of July (31 July 2021), through the Public System of Digital Bookkeeping (“SPED”) platform, regarding calendar year 2020. The original deadline was 31 May 2021, however, the Brazilian Government postponed the delivery of the ECD due to the Covid-19 pandemic.

On its turn, the Digital Tax Bookkeeping (“ECF”), that consolidates mandatory tax obligations to be reported to Brazilian tax authorities, should be filed up to the last business day of July (31 July 2021), also through the SPED platform, regarding calendar year 2020. The expectation is that this deadline will also be postponed, however, the Government has not yet commented on the ECF.