Brazil: Anticipation of ECF delivery speed to use the negative balance


published on 22 April 2020 | reading time approx. 1 minute


The deadline to deliver the accounting and tax obligations of Brazilian companies is approaching. 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 May (May, 29th  2020), through the Public System of Digital Bookkeeping (“SPED”) platform, regarding calendar year 2019.



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 (July, 31st 2020), also through the SPED platform, regarding calendar year 2019.


In view of the current need that some companies have to generate cash, there is an opportunity to use Negative Balances when anticipating the delivery of these obligations, according to Normative Instruction n° 1.765/17.

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