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.

The ECF obligation and its impact on Brazilian companies

The Federal Revenue Service (RF) recently released version 11.0.3 of the Tax Accounting Bookkeeping (ECF) program. This update aims to improve the process of submitting tax and accounting information by Brazilian companies, ensuring greater accuracy and compliance with legal requirements.

A new chapter in tax reform

Tax reform is moving forward in Brazil with the recent approval of the supplementary bill (PLP 68/2024) by the Chamber of Deputies, consolidating important changes to the tax system. It is worth remembering that the proposal aims to replace federal, state and municipal taxes with a dual system of Value Added Tax (VAT), divided between the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).

Possible impacts of ending the 6x1 work schedule on payroll

The 6x1 work schedule, in which employees work for six consecutive days and rest on the seventh, is widely adopted in sectors that operate continuously, such as retail, bars, restaurants, and telemarketing. Recently, the constitutional amendment proposal (PEC) presented by Congresswoman Erika Hilton (PSOL), which aims to extinguish this schedule and reduce the weekly working hours from 44 to 36, has generated intense debate about its impacts on business.

What to expect from the new tax reform?

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The Tax Reform transition, scheduled to begin in 2026, will bring significant changes to Brazil's tax structure, with the unification of federal, state and municipal taxes into two new taxes: the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).

Understand Dirbi, the Federal Revenue Service’s new accessory obligation

The Federal Revenue Service (RF) has established a new obligation for companies through RFB Normative Instruction No. 2,198/2024, published on June 18, 2024. The Declaration of Tax Incentives, Waivers, Benefits and Immunities (Dirbi) aims to collect information on the tax incentives used by companies.

ECD 2024: deadline and rules for submission

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Companies have until June 28 to submit the Digital Accounting Bookkeeping (ECD 2024) to the Public Digital Bookkeeping System (Sped). This is the last working day of the month established as the deadline for fulfilling this tax obligation.

Tax updates to keep an eye on

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Stay aware of the new rules on taxation of foreign investments (Individual Income Tax) and the Provisional Measure that revokes Payroll Taxation for 17 Economic Sectors

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