ECD and ECF (annual SPED returns)
The digital accounting books (ECD) and the corporate income tax bookkeeping return (ECF), sent through SPED. The ECD is the company's books in digital form, signed with a digital certificate. The ECF reports how the accounting profit becomes the taxable profit and the tax paid.
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Who this applies to
- ECF: every company outside the Simples Nacional, unless inactive all year
- ECD: Lucro Real companies, and Lucro Presumido companies in the cases the Receita Federal sets
What to file
The ECD carries the journal, ledger and statements. The ECF carries the IRPJ and CSLL calculation for the year. Both are prepared by the contador from the closed books. The ECD must agree with the statements approved by the partners, and the ECF must agree with the ECD.
How to file
Through the SPED programs. AccountsOS does not submit anything to the Receita Federal. The company or its contador files and pays. Finn keeps the deadline on your calendar, reminds you before it falls due and shows the figures from the books that your contador needs.
Payment due
No payment with the returns.
Penalties for missing this deadline
Late filing carries fines; confirm the amounts with your contador.
Filing checklist
- Close the year and approve the accounts
- Send the ECD
- Send the ECF
- Check the opening balances match last year's closing balances
- Have the ECD signed with the digital certificates required
- Keep the SPED receipts for both returns with the year's records
Documents you'll need
- Final trial balance and statements
- The year's IRPJ and CSLL calculations
- Digital certificates for the company and the signing accountant
Common mistakes to avoid
- Assuming a Lucro Presumido company never needs the ECD
- Sending the ECF before the ECD it relies on
- Leaving bank accounts unreconciled at year end
- Changing the books after the ECD has been sent without a corrected ECD
Never miss a Brazil deadline
AccountsOS tracks every Receita Federal do Brasil and Juntas Comerciais (state commercial registries) through REDESIM deadline and reminds you weeks ahead.
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