Extension of ECF

Extension of the deadline for the presentation of the Fiscal Accounting Bookkeeping (ECF) for the calendar year 2019 and for cases of extinction, partial spin-off, total spin-off, merger or incorporation that occurred in the period between January and April of the calendar year 2020.

The Federal Revenue of Brazil, through Normative Instruction n° 1.965 of 07/13/2020, extends, on an exceptional basis, the delivery deadline for the ECF for calendar year 2019, originally set until the last working day of July, 2020, for until the last business day of September 2020.

The extension of the term is applicable even in cases of extinction, partial spin-off, total spin-off, merger or incorporation that occurred in the period between January and April of the 2020 calendar year.