Brazilian Federal Revenue Office postpones the deadline for submitting the ECF

The ECF for 2020 can be submitted by September 30, 2021

Published on July 16, 2021, Normative Instruction No. 2.039 determined the postponement of the deadline for submitting the Tax Accounting Bookkeeping (Escrituração Contábil Fiscal - ECF), due to the COVID-19 pandemic. The submission deadline for ECF concerning 2020, which was previously set to the end of July, was postponed to the last business day in September, that is, 09/30/2021.

In cases of dissolution, partial spin-off, total spin-off, consolidation, or merger, the ECF concerning 2021 should be submitted:

• By the last business day in September (09/30/2021), if the event occurred between January and June;
• By the last business day of the third month after the event, if it occurred between July and December.

It should be remembered that ECF submission is mandatory to all legal entities, except the ones that opted for Simples Nacional, public agencies and legal entities that have been inactive during the whole calendar-year.

Accounting support

Domingues e Pinho Contadores has a team specialized in offering support and consulting services to legal entities regarding ECF submission and compliance with other accounting obligations. Contact us at dpc@dpc.com.br .