Bacen 2026: Check the key obligations calendar

In 2026, companies and individuals with financial and economic ties abroad must comply with the obligations established by the Brazilian Central Bank (Bacen). Compliance is crucial to ensure the regularity of transactions and avoid penalties.

In recent years, regulations have changed aspects of the requirements, highlighting the importance of continuous monitoring with specialized support to ensure compliance with current rules.

Below are the main reporting requirements for this year:

Statement of Brazilian Capital Abroad (CBE)

Who is required to submit the CBE?

Individuals or legal entities residing, domiciled, or headquartered in Brazil who hold assets abroad totaling:

• US$ 1 million or equivalent in other currencies ➡️Annual statement;
• US$ 100 million or equivalent in other currencies ➡️ Quarterly statements.

What are the base dates and deadlines for the CBE in 2026?  

In cases where the deadline falls on a non-business day, as will occur with the dates listed above, we recommend filing the return on the business day immediately preceding the fixed deadline.

Periodic Statement

The provision of foreign direct investment (FDI) information, which is the responsibility of recipients, is carried out through the Foreign Capital Information Provision System for Foreign Direct Investment (SCE-IED System).

What are the base dates and deadlines for submitting these periodic statements in 2026? 

This year, one point of attention is the submission of the Five-Year Statement of Foreign Capital in the Country, referring to December 31, 2025. This statement must be submitted whenever the reference year of the base date ends in 0 (zero) or 5 (five). When this occurs, the submission of the annual periodic statement is not required.

Recipients with total assets equal to or greater than BRL 100,000 and non-resident investors holding any amount of their share capital must file a five-yearly statement.

The other statements required in 2026 are quarterly and must be submitted to Bacen by recipients with total assets equal to or greater than BRL 300 million and participation of non-resident investors in their share capital in any amount.

Compliance with the Central Bank

DPC has a specialized team to assist both individuals and legal entities in complying with the Central Bank's reporting obligations. Use this support to provide compliant information in 2026: dpc@dpc.com.br.