Digital Accounting Bookkeeping – ECD

Digital Accounting Bookkeeping, better known as  ECD, is a transmission file created for tax purposes, in which all details of the entry of the ledger, trial balances, balance sheets and other financial statements of active companies in the country are displayed.

It is an accessory obligation carried out and delivered through an electronic program of the Brazilian government, specially developed to modernize and optimize the relationship between taxpayers and the Tax Authorities. Its main objective is to carry out procedures digitally, thus reducing the bureaucracy involved in processes previously delivered on paper. 

Who is obliged to deliver the ECD?

The mandatory delivery applies to the companies mentioned below:

  • Those subject to Income Tax taxation based on Actual Profit;
  • Those that were taxed based on Presumed Profit that distribute profits or dividends without incidence of Withholding Income Tax (IRRF), with a portion in an amount greater than the value of the tax calculation base minus all taxes and contributions to which is subject;
  • Those immune and exempt who earned, in the calendar year, revenues, donations, incentives, grants, contributions, aid, agreements and similar income whose sum is greater than four million, eight hundred thousand reais (BRL 4,800,000.00) or value proportional to the period to which the bookkeeping refers;
  • Silent Partnerships (SCP) are also required to present the ECD, in their own book, when they meet the condition of mandatory presentation of the ECD.

For companies opting for Simples Nacional, delivery is optional, but in the absence of delivery of the ECD, registration of the accounting books will be required.


The deadline for delivering the  ECD  is the last business day of May of the year following the accounting data contained in the bookkeeping. In the absence of delivery by companies that have an obligation, a fine  defined in accordance with the Normative Ruling of the Federal Revenue will be applied and calculated for each month in arrears.

For the year 2023, the delivery deadline is 05/31/2023.

Did you know?

Drummond is prepared to help your company in all matters involving accounting and taxes in Brazil, in case of doubts, do not hesitate to consult us.

Written by Thais Rodrigues

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