Brazil: ECD Changes in 2018/19

The digital book keeping (ECD) is part of the SPED process which is aimed at replacing any physical book keeping activities. The ECD consist of digital versions of the following elements:

  • Daily records (livro diario)
  • Daily records grouped as accounts (livro razao)
  • Daily balance (balancetes diarios)
  • Total balance

The deadline for submitting the information is the last day of business in May.


New regulations since 2018

Since 2018, new ECD rules have been implemented based on the normative Instruction (Instrucao Normativa) RFB 1,774 / 2017:


  1. Record of Transmission equals proof of authenticity

In Accordance with the wording of Law 8.934 from November 18th,  1994, documents submitted though the public systems do not need any additional authentication anymore. Consequently, the record of transmission itself now is the proof of authenticity.


  1. Microbusinesses and Small businesses have to submit ECD

Since 2018 all Microbusinesses (Micro Empresas – ME) and Small businesses (Empresas de Pequeno Porte – EPP) that receive capital contributions have to submit the ECD 2018  according to Resolution CGSN 131/2016.


  1. Freiwillige Übermittelung der ECD für Unternehmer und Unternehmensverbände

In contrast, entrepreneurs (empresarios)  and Business associations (sociedades empresariais) can submit the ECD report voluntarily according to Article 1.179 of the Law 10.406 / 2002.


  1. New name for ECD submission program

In the past, the ECD submission program was called “Program for Validation and Signing” (Programa Validador e Assinador – PVA) because it only served that very purpose without the option of changing data and fields. However, since 2014, the number of judicial persons having to submit the ECD report have increased significantly. Consequently, new functions to change data and fields have been asses and the ECD file itself can be created in the system. Therefore, the new submission program is called  „Programa Gerador de Escrituração“ (PGE).