Quarterly DEF: next submission must be made by 09/30

Presentation refers to the reference date 06/30/2021

Companies that receive foreign direct investment and have assets or equity equal to or greater than BRL 250 million must submit the Economic-Financial Statement (Declaração Econômico-Financeira - DEF) to the Central Bank (Bacen), in a quarterly basis.

Taxpayers in such situation must comply with the submission concerning the reference period from 06/30/2021 to 09/30/2021.

DEF requires information related to share capital, equity, assets and liabilities and "flow accounts" calculated every quarter.

Failure to present the DEF or submission of false, incomplete, incorrect, or out-of-date information results in a fine, which can go up to BRL 250 thousand.

Fixed schedule

The DEF must be submitted quarterly for the following reference dates:

Support for compliance with Bacen

Domingues e Pinho Contadores has a team specialized in obligations that individual and corporate taxpayers must comply with before Bacen. Rely on this support to maintain full compliance with the agency. Get to know the Bacen services.