ECD 2025: Deadline, obligatory nature, and how to ensure efficient submission

Learn the rules for this year and factors for a safe and smooth submission of the accounting records

According to Regulatory Instruction RFB No. 2003/2021, which provides the regulations on the Digital Accounting Bookkeeping (ECD), the following applies:

Deadline for ECD 2025 submission

The ECD must be submitted to the Public Digital Bookkeeping System (Sped) annually by the last business day of June of the following year. Therefore, for the base year 2024, the submission must be made by June 30.

Who needs to submit ECD 2025

Legal entities, including those equivalent to them and immune and exempt entities, required to maintain accounting records in accordance with commercial legislation, must submit the ECD.

What is included in the ECD

The ECD includes, in digital format, the following accounting books:
Journal and its auxiliaries;
General Ledger and its auxiliaries; and
Daily trial balances containing balances and journal entries that support the records.
It is important to emphasize that the above files must be electronically signed, using a digital certificate provided by an entity authorized by ICP-Brazil.

ECD vs ECF 2025

For several years, the intersection between the ECD and the Tax Accounting Bookkeeping (ECF) has required significant attention from taxpayers. Data that makes up the former is used to complete the subsequent obligation. In other words, the ECD is one of the data sources for the ECF, which uses the already recorded accounting information to determine tax calculation.

How to Ensure Efficient Submission

To navigate the ECD submission period safely and smoothly, it is recommended to have a partner who helps simplify this obligation for your business. Check out the benefits:

Constant Updates

From an operational perspective, it is important to note that bookkeeping layout updates are frequent. A specialized partner keeps track of these version changes, ensuring accuracy in the submission.

Personalized Guidance

Additionally, customized support that takes into account the specific characteristics of the business makes a difference.

Integrated Solutions

It is beneficial to rely on integrated accounting and tax support, which can provide a comprehensive view of the process if that is the company's need.

Technology for Pre-Analysis

The ECD must be completed accurately and comprehensively, without errors or omissions. To ensure the integrity of the information, it is essential to use automated and reliable accounting systems for the pre-analysis of the files to be submitted.

ECD Submission Advisory

DPC combines technical knowledge and technology to consolidate information and correct any inconsistencies with precision. With this support, your company ensures compliance with regulations and maximum efficiency in fulfilling the ECD 2025. Contact our team: dpc@dpc.com.br.