The Federal Revenue Service extended, on Thursday, the 19th, the deadline for the transmission of the Digital Accounting Bookkeeping (ECD) and the Fiscal Accounting Bookkeeping (ECF), relating to calendar year 2021. The filing deadlines, originally set for the last business day of May and the last business day of July of each year, will, in 2022, end on the last business day of June and the last business day of August 2022, respectively.
The measure is in line with recent initiatives of the institution to extend deadlines for ancillary tax obligations due to remaining effects of the restrictions imposed by the covid-19 pandemic.
The postponement of the deadlines also covers the cases of extinction, merger, amalgamation, or full or partial spin-off of the legal entity; the ECD must be filed by the last business day of June 2022, if the event occurs in the period from January to May, and by the last business day of the month following the event, if it occurs in the period from June to December. The ECF, in turn, must be filed by the last business day of August 2022, if the event occurs in the period from January to May, and by the last business day of the 3rd month following the event, if it occurs in the period from June to December.
The new instruction does not alter the other provisions concerning the accounting bookkeeping that is part of the Public Digital Bookkeeping System (Sped), set forth in Normative Instruction RFB No. 2,003 and Normative Instruction RFB No. 2,004, both of 2021.
Access Normative Instruction RFB No. 2082/2022.
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