Brazil Corporate — IRPJ/CSLL, ECF & SPED Filing

Collect entity details (CNPJ, CNAE, share structure, annual gross revenue) and determine the mandatory or elected taxation regime. Lucro Real is mandatory for entities with gross revenue above R$78 million or in regulated sectors (banks, insurance, factoring). Lucro Presumido is available up to R$78 million. Simples Nacional is available up to R$4.8 million for eligible CNAEs. The regime choice locks the entire filing pathway and cannot change mid-year.

Validate that the company's accounting records are complete and SPED-compliant before computing tax. The Escrituração Contábil Digital (ECD) must be transmitted to SPED by the last business day of May of the following year. This phase reconciles the trial balance, checks that all opening and closing balances agree with prior-year ECD, and flags any accounts that require tax adjustments in the LALUR.

Compute corporate income tax (IRPJ) and social contribution on net profit (CSLL) using the Livro de Apuração do Lucro Real (LALUR) and the Livro de Apuração da Base de Cálculo da CSLL (LACS) for Lucro Real entities, or the presumed-profit percentages for Lucro Presumido. IRPJ rate is 15% on taxable profit plus a 10% surtax (adicional) on the portion exceeding R$20,000/month (R$240,000/year). CSLL rate is 9% for most companies (20% for financial institutions). Lucro Presumido percentages: 8% for commerce/industry, 32% for services, applied to gross revenue before IRPJ/CSLL calculation.

Reconcile PIS and COFINS contributions under the non-cumulative (Lucro Real, rates 1.65%/7.6%) or cumulative regime (Lucro Presumido, rates 0.65%/3%), including eligible input credits. From 2026 onward, CBS (0.9%) and IBS (0.1%) must also be tracked in parallel as part of the EC 132/2023 reform transition under LC 214/2025. Reconcile credits claimed against notas fiscais de entrada and confirm EFD-Contribuições submissions match DARF payments (codes 6912/5856 for non-cumulative PIS/COFINS).

Assemble the Escrituração Contábil Fiscal (ECF) in the SPED PVA software, importing the validated ECD and mapping all tax adjustments from the LALUR/LACS into ECF Bloco M (IRPJ/CSLL computation blocks) and Bloco E (income statement reconciliation). The ECF must be digitally signed with the company's e-CNPJ (ICP-Brasil certificate) and transmitted to SPED by the last business day of July of the following year (e.g., 31 July 2026 for calendar year 2025).

Confirm that all monthly DCTFWeb (Declaração de Débitos e Créditos Tributários Federais Web) filings for the year are transmitted and consistent with the DARF payments made. DCTFWeb is due by the 15th of the following month and covers IRPJ estimativa, CSLL estimativa, PIS, COFINS, IRRF over payroll and services, CSLL/IOF retentions, and CIDE. Also confirm EFD-Reinf (withholdings on services and royalties) and eSocial payroll are reconciled.