{"id":15243,"date":"2025-03-31T15:25:48","date_gmt":"2025-03-31T18:25:48","guid":{"rendered":"https:\/\/www.pryorglobal.com\/?p=15243"},"modified":"2025-04-01T18:32:10","modified_gmt":"2025-04-01T21:32:10","slug":"ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega\/","title":{"rendered":"ECD 2025: what you need to know"},"content":{"rendered":"
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ECD 2025: what you need to know<\/strong><\/p>

Digital Bookkeeping (ECD)<\/strong> is an ancillary obligation that forms part of the Public Digital Bookkeeping System (SPED). Its aim is to replace paper bookkeeping with digital files, making it easier to send accounting information to the Federal Revenue Service. Companies that are obliged to send the ECD must pay attention to the deadlines and updates for 2025, which have already begun to apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What has changed in the ECD for 2025?<\/strong><\/p>

One of the main new features this year is the update to the ECD generator software<\/strong>. The Federal Revenue Service has released version 10.3.0<\/strong>, which includes important adjustments. These include a new layout, which makes it simpler to view the information and makes it easier for inspection bodies to analyze it.<\/p>

In addition, new fields have been added, as well as improvements to the software\u2019s performance and corrections to errors reported in previous versions.<\/p>

It\u2019s worth remembering that the ECD must be submitted by all companies obliged to keep accounting records, such as those taxed on Real Profit<\/strong>, some opting for Presumed Profit<\/strong> that distributed profits without IRPJ and CSLL being levied in excess of the amount of the basis for calculating these taxes, among others.<\/p>

What if the ECD is not submitted?<\/strong><\/p>

Failure to submit the ECD on time or submitting it with errors can lead to serious penalties, such as fines proportional to the company\u2019s turnover, as well as the impossibility of obtaining negative debt certificates. In cases of omission or inaccuracy, the Federal Revenue Service can also impose specific fines.<\/p>

How to submit the ECD 2025<\/strong><\/p>

To transmit the ECD 2025, you need to download and install the new version of the Validator and Signer Software (PVA), available on the official SPED website. Version 10.3.0 already includes all the validation rules updated for this year.<\/p>

After filling in and validating the information in the software, it is sent directly through the SPED environment. It is important that the company checks all the data before transmission to avoid inconsistencies that could lead to future requirements or penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Pay attention to deadlines!<\/strong><\/p>

In 2025, the deadline is June 30th. So don\u2019t leave it to the last minute: download the software, organize the documentation and ensure that it is submitted correctly and without any unforeseen problems.<\/p>

Having the support of a specialized consultancy can make all the difference when it comes to preparing and submitting the ECD.<\/p>

Pryor Global<\/strong> offers complete support in digital bookkeeping. With a team of experts and Cutting-edge technology, it ensures that your company complies with all legal requirements, minimizes the risk of penalties and optimizes your accounting processes. This way, you can focus on what really matters: the strategic management of your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Digital Bookkeeping (ECD) is an ancillary obligation that forms part of the Public Digital Bookkeeping System (SPED). Its aim is to replace paper bookkeeping with digital files, making it easier to send accounting information to the Federal Revenue Service. 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