ECD 2025: what you need to know

Digital Bookkeeping (ECD) is an ancillary obligation that forms part of the Public Digital Bookkeeping System (SPED). Its aim is to replace paper bookkeeping with digital files, making it easier to send accounting information to the Federal Revenue Service. Companies that are obliged to send the ECD must pay attention to the deadlines and updates for 2025, which have already begun to apply.