ECF 2025: Understand the requirements and prepare your company

Composed of an extensive list of accounting and tax information, ECF demands attention due to its volume and complexity.

In times of agile and strict digital tax enforcement, focusing on the submission of ECF 2025 is essential. Non-compliance or submission with errors can result in severe penalties, emphasizing the importance of consistent filling, specialized guidance, and prior analysis. Is your company prepared for the submission of this obligation in full compliance?

What is ECF?

ECF stands for Escrituração Contábil-Fiscal (Accounting and Tax Filing), which must be submitted annually to the Federal Revenue Service. Broadly speaking, it shows the composition of the calculation base for Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL).

Mandatory Submission and Deadline for ECF 2025

* For events such as spin-offs, mergers, incorporations, or dissolutions occurring from January to April, the deadline is until the last business day of July of the same year. If such events occur from May to December, the deadline is extended until the last business day of the third subsequent month.

Understanding the Complexity of the ECF

The ECF consists of an extensive list of accounting and tax information related to the business, which must be recorded in the appropriate layout and sections. Therefore, it is essential to start addressing it as soon as possible.

This declaration undergoes cross-checks with other ancillary obligations, such as the ECD (Digital Accounting Bookkeeping), information related to the calculation of IRPJ and CSLL, data from transactions with related parties, among others.

This allows, for example, the Federal Revenue Service to identify inconsistencies and potential tax omissions and to verify operations between headquarters, subsidiaries, and related companies, both in Brazil and abroad.

See also: ECD 2025: deadline, obligation, and how to ensure efficiency in submission

Ensuring ECF 2025 Compliance

It is crucial to combine specialized knowledge and technological solutions to review and validate the ECF data, ensuring compliance and avoiding tax contingencies.

This preliminary analysis must be conducted using properly configured software updated with the most recent layout of the bookkeeping, scanning each block of information.

ECF without Risks with DPC’s Advisory Services

At DPC, a trained team is ready to identify and address any discrepancies in the information, guiding the company on best practices. This expertise is complemented by the use of advanced technology for greater security and accuracy in submission.

In addition to continuous support for domestic and multinational clients, Domingues e Pinho also assists companies that need specific support.

The team performs a thorough review of the ECF, highlighting any necessary adjustments for full compliance. Rely on this support to avoid tax risks: dpc@dpc.com.br.