The Tax Accounting Bookkeeping (ECF) for 2025 will bring significant changes that will require more structured planning from companies to ensure compliance and avoid penalties. With the approval of the ECF Layout 11, new requirements have been established, directly impacting accounting and tax processes.
In this article, we explore the main changes in the 2025 ECF, the impacts for companies, and the best practices for a safe, risk-free filing.
Table of Contents
- What is the ECF and why is it mandatory?
- What are the main changes in the 2025 ECF?
- Deadlines and penalties for the 2025 ECF
- Best practices to ensure compliance in filing
- Conclusion: How to ensure an efficient ECF filing
1. What is the ECF and why is it mandatory?
The Tax Accounting Bookkeeping (ECF) is an ancillary obligation required by the Brazilian Federal Revenue Service, which replaced the Corporate Economic-Tax Information Return (DIPJ). Its main purpose is to allow the Brazilian Federal Revenue Service to cross-reference companies' tax and accounting data, ensuring greater transparency and tax oversight.
The ECF must be filed annually by all legal entities taxed under the Actual Profit (Lucro Real), Presumed Profit (Lucro Presumido), or Arbitrated Profit (Lucro Arbitrado) regimes, with some exceptions. Companies that fail to meet the obligation by the set deadline will be subject to severe fines and sanctions.
2. What are the main changes in the 2025 ECF?
The Brazilian Federal Revenue Service approved the ECF Layout 11, introducing a series of structural changes to the fiscal bookkeeping. See the main changes below:
Update to Layout 11
Change of relationship type to "3" (with Part B Account and Accounting Account) for some M300 and M350 records. This requires companies to adjust the accounting classification of their operations.
New records and accounting accounts:
New accounts have been created in Part B;
Creation of new lines in M300A and M350A records (50.05 and 128.05)
Impact of cross-border operations
Removal of records: X291, X300, X305, X310, X320, X325, X330
The tax authority is expanding oversight of international transactions, requiring the detailed reporting of payments, service remittances, interest, and dividends. The following records have been created:X451 - Information on payments and remittances
Companies engaged in international operations must review their bookkeeping to avoid inconsistencies that may lead to tax audits and assessments.
3. Deadlines and penalties for the 2025 ECF
The filing deadline for the 2025 ECF is the last business day of July 2025. Companies that fail to meet the obligation within the deadline will be subject to fines that vary according to the applicable tax regime:
- Actual Profit (Lucro Real): 0.25% of gross revenue per month of delay, capped at 10%
- Presumed Profit (Lucro Presumido): 0.02% of gross revenue per day of delay, capped at 10%
In addition to financial penalties, non-compliance with the ECF may result in tax restrictions and difficulties in obtaining clearance certificates (certidões negativas de débito), affecting the company's good standing with the tax authorities.
4. Best practices to ensure compliance in filing
To avoid errors and ensure an efficient 2025 ECF filing, it is essential to follow some best practices:
Early review and planning
Although the final deadline is the end of July, getting ahead of activities is essential to avoid unwanted surprises and losses for the company. Below, we highlight some points that can help in this process:
- Begin reviewing accounting data well in advance
- Verify the integrity of information already recorded throughout the year
- Conduct internal audits before the final deadline
Process standardization and automation
Standardization and the use of technology in accounting bookkeeping are essential to ensure the accuracy of information and avoid rework. Consider the following practices:
- Use tax software that automates bookkeeping
- Avoid manual data entry, reducing the risk of errors
- Integrate accounting management systems to facilitate ECF generation
Accounting team training
Keeping the team updated on ECF changes is essential to ensure accurate filing within legal requirements. Some recommended actions include:
- Brief those responsible on the changes in Layout 11
- Hold internal workshops for training purposes
- Rely on specialists to ensure the obligation is correctly completed
5. Conclusion: How to ensure an efficient ECF filing
With the structural changes in Layout 11, the ECF 2025 demands greater attention and preparation from companies. The increased scrutiny and the inclusion of new records make early planning essential, ensuring compliance and avoiding penalties.
If your company seeks greater confidence in ECF filing, rely on Apter. Our team of specialists can help you map risks, optimize processes, and ensure compliance with Brazilian Federal Revenue Service requirements.
Talk to a specialist and avoid tax risks.
