ECD in 2026: obligation, deadlines and validation
Escrituração Contábil Digital transmits accounting books and information to Sped. The filing obligation depends on the entity, regime, circumstances and exceptions in IN RFB 2.003/2021.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
Check the obligation for the actual entity
Lucro Real and Lucro Presumido companies, immune or exempt entities and participating partnerships need to check the rules for the period. Exemptions and specific circumstances must be reviewed using the entity’s documents.
Voluntary filing is also possible under the rules. Exemption from transmitting ECD does not automatically remove the duty to maintain accounting records or comply with other obligations.
Regular deadline and special events
The general deadline is the last working day of June following the accounting year. For calendar year 2025, the regular deadline ended on 30 June 2026. Dissolution, demerger, merger and incorporation have specific rules linked to the event date.
Review penalties and validate the base
Late filing and inaccurate or omitted information have distinct penalty rules. Avoid applying a universal monthly amount without reviewing the applicable provision, event and entity.
Before transmission, check reconciliations, opening and closing balances, statements, signatures and the consistency of the file. Keep the submission receipt and record the treatment of any validation issue. Formal file acceptance is not a substitute for checking the accounting itself.
Informative content. A case-specific analysis requires a contracted service and reliable records.
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