ECF 2026: Deadline, requirements, and how to prepare your company

The ECF consists of a vast amount of accounting and tax information

With digital audits becoming increasingly agile and rigorous, it is essential to ensure consistent submission of the ECF 2026. Non-compliance or submission with errors can result in penalties, highlighting the importance of careful completion and a detailed review before submission.

Is your company ready to submit this report in accordance with the requirements?

What is ECF?

The ECF (Accounting and Tax Bookkeeping) is a supplementary requirement that must be filed annually with the Federal Revenue Service. In general terms, it shows the tax base for Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL).

Mandatory filing and deadline for the 2026 ECF 

*For special events such as a spin-off, merger, acquisition, or dissolution occurring between January and April, the deadline is the last business day of July of the same year. If these events occur between May and December, the deadline is extended to the last business day of the third subsequent month.

Understand the ECF complexity

ECF consists of a detailed set of accounting and tax information that must be correctly entered into the corresponding layouts and fields.

This return is reconciled with other ancillary obligations, such as the ECD (Digital Accounting Bookkepping) and the DCTFWEB, with data related to the calculation of IRPJ and CSLL, as well as information on transactions with related parties, among others.

This allows, for example, the Federal Revenue Service to identify inconsistencies and potential failures in compliance with tax obligations, as well as to verify transactions between the parent company, subsidiaries, and related companies, both in Brazil and abroad.

Also see: ECD 2026: deadline, mandatory requirements, and how to ensure efficient delivery

Ensuring compliance with the 2026 ECF

It is essential to combine specialized knowledge with technological solutions to review and validate ECF information, ensuring compliance and mitigating risks.

This proactive analysis should be conducted using software that is properly configured and updated with the latest bookkepping layout.

Risk-free ECF filing with DPC support

At DPC, a qualified team is available to identify and correct potential discrepancies in the information, guiding companies on best practices. In addition, we utilize advanced technologies that ensure greater security and accuracy in filing.

In addition to offering ongoing support to domestic and international clients, Domingues e Pinho also serves companies that need one-time assistance. The team reviews the ECF, indicating the necessary adjustments to ensure full compliance. Count on this support to avoid tax risks: dpc@dpc.com.br.