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Specialty · ECD and ECF

ECD and ECF in SAP: from the ledger account to e-Lalur and e-Lacs

The ECD (Digital Accounting Bookkeeping) delivers the year's accounting in signed digital books. The ECF (Digital Tax Bookkeeping) takes that accounting back and turns it into the calculation of IRPJ and CSLL (federal corporate income tax and the social contribution on net profit), with the e-Lalur and the e-Lacs. When the first goes out wrong, the second inherits the error.

Each step has a deadline and a rule set by law, and SAP must deliver the same result in both filings, with no balance difference between the accounting and the tax calculation.

Talk about ECD and ECF in your SAPSee the ECD x ECF cross-check
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The chain

From the ledger account to the calculation

01

Ledger and chart of accounts

The accounting SAP closes in the year.

02

ECD

Journal, Ledger and Balance Sheets, signed and sent.

I050, I155, J100

03

Reference mapping

Each detail account linked to the tax authority's chart.

I051, J051

04

ECF

e-Lalur and e-Lacs, part A and part B, tax calculated.

M300, M010, N630

Index

Go straight to the part of ECD and ECF that fits your role

01Accounting

Chart of accounts, books, trial balances and the ECD, from the ledger to the receipt.

Go to the section

02Tax

e-Lalur, e-Lacs, part B and the ECF, with the fine and actual profit calculation.

Go to the section

03IT and SAP

Generation, reference mapping, reports and what SAP's documentation describes.

Go to the section

04Controllership and audit

Cross-checks, rectification, replacement and the evidence for each step.

Go to the section
Direct links
Direct links:from account to calculationlegal basisdeadlinesbooks and recordsreference chartpart Bfinescommon errorsquestions
The short answer

Two filings, one chain: what SAP must deliver

The people who run the accounting, the people who calculate the tax and the people who maintain SAP see the same chain from different angles, and the differences are born in the hand-off from one view to another.

In one sentence

The ECD is the year's accounting in signed digital books. The ECF takes that accounting back and turns it into the calculation of IRPJ and CSLL. If the ECD goes out with an error in the chart of accounts or in a balance, the ECF inherits the error.

The ECD

It is the digital version of the Journal, Ledger and Daily Trial Balance books, Balance Sheets and entry forms, signed with an ICP-Brasil certificate and sent to Sped (Brazil's digital bookkeeping system) by the deadline in article 5 (IN RFB 2.003/2021, articles 2, 4 and 5).

The ECF

It replaced the DIPJ (the old corporate income tax return) for facts from 2014 onward. For those who calculate IRPJ on actual profit, it is also the Actual Profit Ledger (IN RFB 2.004/2021, article 1, §2). For the IRPJ and CSLL calculation inside SAP, see IRPJ and CSLL calculation in SAP.

The link

The ECF takes the chart of accounts and the balances from the ECD, links the accounts to the reference chart of accounts and records the adjustments of the e-Lalur and the e-Lacs, the electronic books for the actual profit and for the CSLL base.

What changes in SAP

In SAP, the work is not in generating the file. It is in making sure the ledger, the chart of accounts and the mapping support both filings.

The mechanics of the report are in SAP TDF in Brazil, and the other obligations are in the overview of SPED and ancillary obligations.

Legal basis

Each rule, with the article it comes from

The rules, articles and Sped manuals that set the ECD and ECF obligations.

RuleWhat it setsArticle
IN RFB 2.003/2021ECD: books, who must file, form, deadline, replacement and fine.Articles 2, 3, 4, 5, 8 and 11
IN RFB 2.142/2023New wording of the ECD deadline: last business day of June.Changes article 5 of IN 2.003
IN RFB 2.004/2021ECF: mandatory information, deadline, rectification and link to the ECD.Articles 1 to 3 and 6 to 10
Decree-Law 1.598/1977, with Law 12.973/2014Actual profit ledger in digital form, built into the filings; fines for a missing or wrong ledger.Article 8, I and §1; article 8-A
Law 8.218/1991, article 12 (Law 13.670/2018)Fines for delay, omission and error in the digital filing, with reductions.Article 12, I to III and sole paragraph
Lei 9.065/199530% limit on offsetting tax loss and the negative CSLL base.Articles 15 and 16
Lei 9.249/1995IRPJ of 15% and an additional 10% on the excess over BRL 20,000 per month.Article 3, main text and §1
Lei 7.689/1988CSLL rates; 9% for other legal entities.Article 3, III
Decree 9.580/2018 (RIR)Lalur in digital form; rectification of a return and its limits.Articles 277, 894 and 895
ECD manual (layout 9) and ECF manual (layout 12)Records, validations, recovery, rectification and fines, in operational language.Annexes to ADE Cofis 1/2026 and 2/2026
Complementary Law 224/2025 and IN RFB 2.305/2025Changes to IRPJ and CSLL, described in the ECF manual.Item 1.32 of the ECF manual
Who files

Who must file and who does not

Obligation under article 3 of IN RFB 2.003/2021 and article 1 of IN RFB 2.004/2021. The full list by obligation is in the overview of SPED and ancillary obligations.

ECD

  • Legal entities required to keep accounting books under commercial law, including equivalent entities and tax-immune and tax-exempt entities.
  • Outside the obligation: Simples Nacional (the simplified tax regime for small businesses), public bodies, public agencies and foundations, entities inactive for the whole year, and Itaipu Binacional.
  • Tax-immune and tax-exempt entities with revenue, donations and inflows below BRL 4.8 million in the year are outside.
  • Voluntary filing is possible and carries no late fine (article 11, sole paragraph).

ECF

  • All legal entities, including tax-immune and tax-exempt ones, taxed on actual, presumed or arbitrated profit, filed centrally by the head office.
  • Outside the obligation: Simples Nacional, public bodies, public agencies and foundations, and entities inactive for the whole year.
  • Each Silent Partnership sends its own ECF, besides the ECF of the managing partner.

Actual profit

ECD: required.

ECF: required; the ECF is the Actual Profit Ledger.

Presumed profit

ECD: required, except for those who use the cash book of article 45, sole paragraph, of Law 8.981/1995; required again if profits are distributed without withholding income tax (IRRF) above the limit in the rule.

ECF: required; with a cash book and gross revenue above BRL 1.2 million, it includes the cash book statement.

Tax-immune and tax-exempt

ECD: required from BRL 4.8 million of revenue and inflows in the year (value prorated to the period).

ECF: required, even when they owe no IRPJ and CSLL.

Simples Nacional

ECD: outside, except a micro or small business with a capital contribution under articles 61-A to 61-D of LC 123/2006.

ECF: outside.

Source: IN RFB 2.003/2021, article 3; IN RFB 2.004/2021, articles 1 and 2; obligation table in the ECD manual (layout 9). Each company's classification belongs to the client and its advisers.

Calendar

Deadlines, windows and layout versions

Deadlines from the consolidated text of the rules. The tax authority has already extended dates by its own act, and the Sped portal shows the date for each year.

SituationECDECF
Normal filingLast business day of June of the year after the calendar year (article 5, wording of IN RFB 2.142/2023).Last business day of July of the following year (article 3 of IN RFB 2.004/2021).
Winding up, split, merger or takeover early in the yearEvent from January to May: filing on the last business day of June, still in the year of the event.Event from January to April: filing on the last business day of July, still in the year of the event.
Same situation, in the rest of the yearEvent from June to December: last business day of the month after the event.Event from May to December: last business day of the third month after the event.
Cut-off time23:59:59, Brasília time, on the set day.23:59:59, Brasília time, on the set day.
Correction after filingReplacement only when the error cannot be fixed by a late entry, and up to the end of the ECD deadline for the following calendar year (article 8).Rectifying ECF, with no prior authorization; the manual says the ECF of the last five years can be rectified (article 7).

ECD, layout 9

The Sped portal publishes the layout 9 manual updated in May 2026, attached to ADE Cofis 1/2026, noting that there was no layout change for calendar year 2025.

ECF, layout 12

The layout 12 manual applies to calendar year 2025 and to special situations of 2026, attached to ADE Cofis 2/2026.

ECD program

Version 10.4.1, published on 19/05/2026, valid for calendar year 2025 and earlier.

ECF program

Version 12.1.6, published on 25/05/2026, valid for calendar year 2025, special situations of 2026 and earlier.

Current ECD deadline

The deadline is the last business day of June of the following year, under article 5 of IN RFB 2.003/2021, as worded by IN RFB 2.142/2023. The tax authority has already extended dates by its own act, and the Sped portal shows the date for each year.

From account to book

From the ledger account to the signed book

Eight steps separate the SAP ledger from the ECD receipt. In each one, the question is where the data comes from, who approves it and what evidence is kept.

Step 01

Chart of accounts

Summary and detail accounts, in at least four levels, only those that had a balance or movement in the period (I050).

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Step 02

Entries

Each entry with debit and credit lines (I200, I250). The type can be normal, result closing or late.

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Step 03

Periodic balances

Opening balance, debits, credits and closing balance of each account, month by month (I150, I155).

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Step 04

Result closing

Balances of the result accounts before closing (I350, I355); the closing entries must match them.

Step 05

Statements

Balance sheet, income statement (DRE) and changes in equity (J100, J150, J210), required when the fiscal year ends in the period.

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Step 06

Terms and signature

Opening term, closing term and signatories (I030, J900, J930), with an ICP-Brasil certificate.

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Step 07

Validation in the program

The tax authority's program validates the file, calculates the hash and applies the digital signature.

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Step 08

Sending and receipt

The ECD is valid after Sped confirms receipt. The delivery receipt replaces authentication (articles 6 and 7 of IN RFB 2.003/2021).

What the receipt proves

  • For commercial companies, the ECD delivery receipt issued by Sped proves the books are authenticated and removes the need for any other (article 6). For the others, Sped serves the authentication required for tax purposes (article 7).
  • Digital bookkeeping removes the need to print and bind, but the entity keeps the authenticated file, which is the proof of the bookkeeping.

What usually blocks

  • The program rejects the ECD when the sum of the closing entries does not match the balance of the result accounts before closing. It is a validation rule named in the manual, and it only shows up at the moment of sending.
  • That is why the proof of the balance comes first: the ledger against the I155 and against the statements must be closed before the file is generated.
Books and records

Books, bookkeeping forms and main records of the ECD

One ECD file always matches one book. The bookkeeping form defines which other books it can coexist with.

FormBookCoexistence
GGeneral journal.Does not coexist with another main filing or with auxiliary books A or Z.
RJournal with summarized entries.Coexists with auxiliary books A or Z, which are sent before the main one; their hash goes in record I012.
AAuxiliary journal.Only with main form R.
ZAuxiliary ledger.Only with main form R; the I015 account is the same in both books.
BDaily trial balance and balance sheet books.Financial institutions only.
RecordWhat it carries
0000File opening and identification, including period and special situation.
I010, I030Bookkeeping form and opening term, with the closing date of the fiscal year.
I050, I051Chart of accounts and mapping to the reference chart of accounts.
I100Cost centers.
I150, I155Periodic balances, month by month.
I157Transfer of balances from the previous chart of accounts.
I200, I250Accounting entry and its lines.
I350, I355Balances of the result accounts before closing.
J100, J150, J210Balance sheet, income statement and changes in equity.
J900, J930Closing term and signatories.

One file, one book

As a general rule, the ECD is filed in one file for the whole calendar year. It can be filed in monthly files or files of several months, as long as all months are in the same year with no gap.

Large file

When the year's file goes over 5 GB, the bookkeeping can be filed in monthly files. The main book and the auxiliary ones follow the same periods.

Book number

The book number does not have to be sequential. Sped does not accept a number that already exists in its base, and control is done by the file hash.

Source: ECD guidance manual, layout 9 (May 2026), chapter 1, items 1.6, 1.7 and 1.10 to 1.12, and chapter 3.

Reference chart

The mapping the ECF requires and the rules that validate it

The ECF requires linking the accounts of the accounting chart to the reference chart of accounts defined by the tax authority (article 2, III, of IN RFB 2.004/2021). In the ECD, mapping is optional, but whatever was not done there must be done in the ECF.

Summary account

Only detail accounts are mapped; summary accounts must not be.

Where to look: I050, J050

Nature different from the reference account

Since layout 9, only a reference account of the same nature (asset, liability, equity) can be mapped. A violation is an error and blocks filing.

Where to look: I050, I051

Same cost center, two reference accounts

Since layout 9 the key of I051 is only the cost center: each combination of account and cost center goes to a single reference account.

Where to look: I051

Profit or Loss for the Year

In the reference chart the account is a summary account. The detail account used for the calculation must have nature 09 (other) and must not be mapped.

Where to look: I050, J050

More than one reference account

It is possible; the opening balance of each reference account must be reported in the first period.

Where to look: L100, K156

Chart change during the year

The ECD goes in two files and the second one carries the old-to-new balance mapping. Accounts with a zero balance but with movement in the old chart also go in.

Where to look: I157

ECD without mapping

The ECF takes the balances and accepts block J imported from a text file with the mapping, and then calculates the balance sheet and income statement.

Where to look: J051, K155

Who decides the mapping

The choice of the reference account that represents each ledger account belongs to the client, usually the accounting team with the tax advisers. The system must carry that decision, in a traceable way, at each close.

Source: ECD manual (layout 9), items 1.17, 1.34, 1.43 and 1.44; ECF manual (layout 12), items 1.6, 1.10, 1.11, 1.13 and 1.20.

Mapping maintenance

With what history the mapping changes over the years

The mapping changes with the chart of accounts, with the layout and with each reclassification. Whoever maintains it after the project needs a name and a backup, and maintenance cannot stay with whoever set it up. Without a record of the change, next year's ECF inherits a choice nobody can explain.

What each change records

  • The account, the reference account before and after, and the effective date.
  • Who asked, who approved and the reason in one line.
  • The balances on both sides of the change and the ECD against ECF table redone after it.

When to reopen the mapping

  • Change of chart of accounts or of result account.
  • Change of layout and of validation rule.
  • New account, reclassification or corporate reorganization.
  • Rejection by the tax authority's program for nature or duplication.

If your environment uses GUEPARDO Tax

GUEPARDO Tax is an NTT DATA product. Confirm with NTT DATA, through the official channel, whether the product takes part in this mapping and where it records who changed what, and keep the answer with its date. Whatever the answer, DFSpro handles the mapping in the GUEPARDO Tax governance with an owner, a history and a test at each change, and redoes the balance proof after it, as in tax and accounting reconciliation.

Recovery

From the ECD balance to the first filling of the ECF

The ECD is not imported into the ECF: it is recovered. And the recovered ECD must be the one active in the Sped base.

What the ECF recovers

  • From the ECD: chart of accounts, mapping, sub-accounts, cost centers, monthly balances, chart transfer and balances of the result accounts (I050, I051, I053, I100, I155, I157, I355).
  • From the previous ECF, on actual profit: the closing balances of the reference accounts and of part B, checked by the hash of the previous filing.
  • The balance sheet and income statement of block L, which the program calculates with the recovered balance and mapping.

What the ECD does not bring

  • The additions, exclusions and offsets of the e-Lalur and the e-Lacs.
  • The calculation of IRPJ and CSLL.
  • The economic and general information about the legal entity.
  • Any tax decision on what to adjust.

How many ECD files go in

  • The ECF program requires as many main ECD files as cover the whole period. In the manual's example, the 2025 ECF recovers three files, from 01/01 to 31/03, from 01/04 to 31/08 and from 01/09 to 31/12.
  • A change of accountant or chart of accounts in the period does not allow two ECF: the ECF goes in a single file. The closing balances of the first ECD file must equal the opening balances of the second, which is done with record I157.

Who recovers and who does not

  • Recovery is mandatory on actual profit and also for whoever, on presumed profit or as a tax-immune or tax-exempt entity, must file the ECD. Whoever does not file an ECD says so in record 0010 and does not fill in blocks C, E, J and K.
  • If the fiscal year-end of the ECD differs from that of the ECF, the program may flag a difference between balances, which is adjusted in K155, K355 and justified in K915, K935.

Source: ECF manual (layout 12), items 1.3, 1.6, 1.7, 1.10 and 1.12, and block table in chapter 4.

e-Lalur and e-Lacs

Part A, part B and the path of an account

The e-Lalur calculates the actual profit and the e-Lacs calculates the CSLL base. Both have two parts, and the second is the one that crosses the years.

Part A: what happens in the period

  • Part A records the adjustment entries of the period: additions, exclusions and offsets on net profit. In the e-Lalur they sit in record M300 and, in the e-Lacs, in M350.
  • Each entry can point to the related ledger accounts (M310 and M360) and to the part B account affected (M305 and M355).

Part B: what stays for later periods

  • Part B controls the amounts that will affect future periods. Each account is born in record M010, with a code from the standard table, the tax (I for IRPJ, C for CSLL), the opening balance and the indicator D or C.
  • Entries that move part B with no effect on part A go in M410, and the balance control of each account, generated by the system, in M500.

Tax loss and negative base

  • When the period ends in a tax loss (M300), the manual says to create or use a loss account in part B and record the balance in M410 with indicator PF. For the negative CSLL base the indicator is BC.
  • In later periods, the offset refers to that part B account.
Entry in part AAccount balance in part BSign in part BWhat it represents
AdditionCreditDebitUse of balance for an addition.
AdditionDebitDebitCreation of a balance for a later exclusion.
ExclusionDebitCreditUse of balance for an exclusion.
ExclusionCreditCreditCreation of a balance for a later addition.

Source: ECF manual (layout 12), items 1.8 and 1.9 of chapter 1 and records M010, M300, M410 and M500 of chapter 4.

Step 01

Expense or revenue in the accounting

The fact is posted in the ledger and goes to the ECD through the chart of accounts.

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Step 02

Adjustment in part A

Tax law treats the amount differently from accounting, and the adjustment goes in as an addition or exclusion (M300).

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Step 03

Creation of a balance

If the effect is only resolved in another period, the amount stays in a part B account (M010 and M305).

Step 04

Use of the balance in the next period

The reverse adjustment uses up the part B account balance.

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Step 05

Closing balance and next ECF

The closing balance goes to next year's ECF, which recovers and checks it (M500 and E020).

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Step 06

Rectification, if any

The rectifying ECF replaces the original and, if it changes part B balances, may require adjustment in the ECF of the following years (article 7, §3).

The nature of the adjustment is the client's decision

What counts as an addition, exclusion or offset, and whether there is an amount to control in part B, depends on the company's tax thesis. The system's role is to record that decision with the source ledger account, the history and the balance, so next year's ECF finds it with no difference.

Control and changes

Part B over the years and what challenges it

Six situations that need attention in part B and in the recovery of the ECD by the ECF.

  • Opening balance that does not match. The part B balances for the year must match the closing balances of the previous ECF, which the program recovers by the hash of the previous filing. On actual profit, a missing previous ECF is checked at the moment of sending.
  • ECF rectification. The rectifying ECF fully replaces the original and cannot change the taxation regime (except arbitrated profit in the cases the law allows). If it changes part B balances, the ECF of the following years must be checked (article 7, §3).
  • Replacing ECD. Whenever a replacing ECD changes accounts or balances recovered by the active ECF, the company files a rectifying ECF (article 8 of IN RFB 2.004/2021).
  • Late entry. Type X entries in the ECD that touch the base of an earlier year call for a rectifying ECF for that year, with their own lines in M300 and in M350 (article 9).
  • Change of chart of accounts or accountant. The ECF goes in a single file, and recovery depends on the old-to-new balance mapping in the ECD.
  • Residual exclusions line. Whoever reports more than BRL 20 million in Other Exclusions without a Link, and that is over 30% of total exclusions, must fill in a Web Request with justification, legal basis, breakdown and calculation memo.

What changed in 2025 and 2026

  • According to the ECF manual (item 1.32), Complementary Law 224/2025 and IN RFB 2.305/2025 reduce discounts, incentives and benefits that lowered the base or the tax on actual profit.
  • On presumed profit, the 10% increase applies to the presumption percentages applied to the part of annual gross revenue above BRL 5 million, from 2026 (LC 224/2025, article 4, §5).
  • For the CSLL, Law 7.689, article 3, as worded by LC 224/2025, sets transitional rates: 12% until 2027 and 15% after, for payment institutions and for the legal entities in items VIII, XI, XII and XIII of article 1, §1, of LC 105/2001; and 17.5% until 2027 and 20% after, for those in item IV of the same article and for capitalization companies. Other legal entities have their own rates in items I and II-A of article 3; local reinsurers and the rest pay 9% (items V and III).
  • The new fields and lines are already in layout 12. Applying these rules to a company is the client's decision; SAP and the ECF receive the result of that decision.

SAP version and layout version

  • The SAP TDF 1.0 SP20 help describes layout 11 of the ECF, while the tax authority publishes layout 12 for calendar year 2025. The supported version is confirmed in the release installed at each client.
  • For the alphanumeric CNPJ, SAP states support in the ECD, ECF and other reports, in the releases and support packages it lists. The topic is in alphanumeric CNPJ in SAP.

Source: ECF manual (layout 12), items 1.3, 1.10, 1.14, 1.26, 1.32 and 1.33; IN RFB 2.004/2021, articles 7 to 9; SAP TDF 1.0 SP20 help and S/4HANA Cloud 2602 help.

Cross-check

What to cross-check before the tax authority does

Among the goals of Sped, the ECF manual lists the cross-check between accounting and tax data and electronic audit.

Cross-checkWhy it mattersSourceWho checks
SAP ledger against the ECD balancesThe ECD is the accounting that later becomes proof.IN RFB 2.003/2021Accounting
ECD balances against those recovered in the ECFA difference needs a justified adjustment or a fix at the source.ECF manual, items 1.7 and K915, K935Accounting and tax
Net profit in the income statement against the starting point of the e-LalurIt is the base for part A adjustments.IN RFB 2.004/2021, article 2Tax
Part B of the year against that of the previous yearThe program matches balances from one year to the next.ECF manual, item 1.1Tax
Replacing ECD against active ECFReplacement requires a rectifying ECF.IN RFB 2.004/2021, article 8Controllership
IRPJ and CSLL in the ECF against the DCTF (the federal tax debits return)A rectifying ECF that changes the tax requires a rectifying DCTF.IN RFB 2.004/2021, article 10Tax
Negative balance against the PER/DCOMP (the refund and offset claim system)The claim is only accepted after the ECF that shows the credit.ECF manual, item 1.25Tax
Tax bookkeeping against the ECDThe EFD replaces the inventory and purchases books; construction companies exempt from the EFD ICMS/IPI file the inventory in the ECD.IN RFB 2.004/2021, article 2; IN RFB 2.003/2021, article 3, §4Tax and accounting

The tax and accounting reconciliation that closes both

Between the invoice and the ledger account, each obligation has its own reconciliation. The one that closes the ECD and the ECF is different: it compares the accounting result with the tax result and the tax calculated with what was booked and paid.

It only makes sense between the two filings. The reconciliations for the other obligations are in SPED Fiscal in SAP and in tax calculation in SAP.

Transactions with related parties abroad have their own records in block X of the ECF. The data that feeds these records is in transfer pricing in SAP.

What the tax authority usually cross-checks in the ECD

On the blog, the article What the Federal Revenue cross-checks in the ECD details the cross-checks the tax authority runs on the ECD.

Step 01

Ledger and chart closed

The accounting period is closed and the chart of accounts is frozen for the filing.

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Step 02

ECD validated

Balances, result closing and statements checked before sending.

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Step 03

Balances recovered

The ECF recovers the ECD and the difference by reference account is zero or justified.

Step 04

Part A with a source

Each e-Lalur and e-Lacs adjustment points to the ledger account and the history (M310, M360).

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Step 05

Tax against ledger and DCTF

The ECF tax is compared with the expense booked and with the debits declared.

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Step 06

Closing part B

The closing balances of part B are ready for next year's ECF.

Where SAP comes in

What SAP's official documentation describes

SAP's official documentation describes the ECD and ECF reports, rectification and background execution. What depends on the release is confirmed in the client's environment.

ECD and ECF reports

SAP TDF supports creating the SPED reports for ECD and ECF, among others. In S/4HANA on-premise, the business function /TMF/BF_SPED gives access to the ECD (BR_SPED_ECD) and ECF (BR_SPED_ECF) reports of Advanced Compliance Reporting, Brazil option, from version 1809 FPS2.

ECF parameters

The TDF service that runs the ECF receives, among others, company, period, records, ledger account, ledger, financial statement version, official run, layout version and the option to use profit center in the cost center field.

Official and draft run

The Tax Obligation Monitor follows the runs, and the run log filters by original, rectified or draft use. A draft run can be turned into an official one.

Rectification

To rectify a SPED file that is already complete, block 0 is changed with transaction /TMF/EDIT_SPED_MD and the other blocks through shadow tables. The system generates a file of type Rectified, which is sent to the tax authority, and the receipt returns to the monitor.

Background execution

In S/4HANA Cloud Public Edition 2602, the ECD and ECF reports can run in the background: short immediate run, long immediate run or scheduled.

Records spreadsheet

A report generates the template spreadsheet with the tables and fields to fill in for the ECD and ECF records, among other obligations.

What the documentation does not solve

The documentation describes the tool. It does not say whether the client's chart of accounts is accepted by the tax authority's program, whether the reference mapping is complete or whether part B closes: that comes from analyzing the client's data. The exact behavior changes with the installed release and support package. The full mechanics of the report, the monitor and the services are in SAP TDF in Brazil.

Source: SAP Help Portal, TDF 1.0 SP20, S/4HANA on-premise 2025 and S/4HANA Cloud 2602.

How DFSpro works

The tax layer and the development of the ECD and ECF

DFSpro combines the tax rule with ABAP and works together with the integrator.

  • DFSpro designs what the ledger and the chart of accounts must deliver, configures the mapping path up to the tax authority's program and shows, with evidence, that the ECD balance closes against the ECF.
  • In the ECD and the ECF, DFSpro delivers the ABAP and the tax adjustments: extraction, a check report and a custom balance proof, when the standard does not cover it.
  • The overall design of the SAP project stays with the integrator, and DFSpro works alongside. It does not sign the filing or replace the client's accounting team or tax advisers.
  • The tax decision belongs to the client: classification, additions, exclusions and offsets. DFSpro implements and proves the decision in the system.
  • The conversation starts with a diagnostic of what the environment does today in the ECD and the ECF. See also tax setup and ABAP and tax customization.
Calculator

From net profit to actual profit, with numbers

Change the values or drag the bars. The calculation shows the e-Lalur order: adjustment, limited offset, tax.

ECF · e-Lalur and e-Lacs

From net profit to actual profit

  • Net profit BRL 1,000,000, additions BRL 180,000, exclusions BRL 60,000: adjusted profit of BRL 1,120,000.
  • Offset: loss of BRL 500,000, limit of 30% of the adjusted amount (BRL 336,000): offsets BRL 336,000.
  • Actual profit BRL 784,000. IRPJ of 15% plus an additional 10% on what goes over BRL 20,000 per month: BRL 172,000.
  • CSLL at 9% on the same base: BRL 70,560. Total of both taxes: BRL 242,560.

Basis: article 15 of Law 9.065/1995 (30% offset limit), article 3 of Law 9.249/1995 (15% and additional 10%) and article 3, III, of Law 7.689/1988 (CSLL of 9% for other legal entities). The CSLL rate is your own field because other rates exist by type of company.

Illustrative example: not an opinion or an official calculation; take the rule to your legal team and accountant before applying the result.

The example uses the same adjusted profit for IRPJ and CSLL and a single offset. In the e-Lacs, additions, exclusions and the negative base have their own entries, and the CSLL rate depends on the type of company and the law in force.

Fines

The late fine, with the text of the law at hand

The ECF of those on actual profit follows article 8-A of Decree-Law 1.598/1977. The ECD, and the ECF of the others, follow article 12 of Law 8.218/1991.

ECF · actual profit

Late fine on the ECF, the article 8-A calculation

  • Net profit BRL 2,000,000, delay of 45 days (2 calendar months, as an approximate count): 0.25% per month gives BRL 10,000.
  • Limits: 10% of profit (BRL 200,000) and a cap of BRL 5,000,000 for revenue above BRL 3.6 million: the fine stays at BRL 10,000.
  • Filing within 60 days of the deadline: reduction of 75%. Final fine: BRL 2,500.

Basis: article 8-A of Decree-Law 1.598/1977 (wording of Law 12.973/2014) and article 6, I, of IN RFB 2.004/2021. With no net profit in the period, the rule says to use the last profit reported, updated by the Selic rate.

Illustrative example: not an opinion or an official calculation; take the rule to your legal team and accountant before applying the result.

ECD · who must file

Late fine on the ECD, the article 12 calculation

  • Gross revenue BRL 50,000,000, delay of 20 days: 0.02% per day gives BRL 200,000, below the limit of 1% (BRL 500,000).
  • Filing before an ex officio procedure: fine cut in half, BRL 100,000.

Basis: article 11 of IN RFB 2.003/2021 and article 12 of Law 8.218/1991 (wording of Law 13.670/2018). Does not apply to those who are not required to file the ECD.

Illustrative example: not an opinion or an official calculation; take the rule to your legal team and accountant before applying the result.

Before provisioning a fine

The tax authority applies and calculates the fine, at the moment of the late filing. The amount booked and the reductions must be validated with the tax advisers.

Other fine rules

  • The ECF fine is calculated, generated and notified to the company at the moment of the late filing. The rectifying ECF does not change or cancel that fine; disagreement is handled in an appeal process.
  • On the actual profit ECF, the fine for error or omission is 3% of the omitted, inexact or incorrect amount, with a minimum of BRL 100, and is not due if the company corrects it before any ex officio procedure (article 8-A, II and §3).
  • In the ECD, article 12 of Law 8.218/1991 also provides 0.5% of gross revenue for those who do not meet the filing requirements and 5% of the transaction, capped at 1% of gross revenue, for omission or error.

Source: Decree-Law 1.598/1977, article 8-A; Law 8.218/1991, article 12; IN RFB 2.003/2021, article 11; IN RFB 2.004/2021, article 6; ECF manual, item 1.23. The revenue codes cited in the manual are 3624/2 and 3624/3.

Numeric example

ECD balance against ECF balance, by reference account

Three ledger accounts mapped to the same reference account must add up to the balance recovered in the ECF. When they do not, the difference has known causes.

ECD x ECF · balance by reference account

Balance check before sending

  • Accounts A, B and C mapped to the same reference account: BRL 820,000, BRL 310,000 and BRL 120,000, total of BRL 1,250,000.
  • Balance of the reference account in the ECF: BRL 1,250,000. Difference: BRL 0, the balances close.

Basis: ECF manual, layout 12, items on recovery of the ECD and records K155, K156, K915 and K935.

Illustrative example: not an opinion or an official calculation; take the rule to your legal team and accountant before applying the result.

ECF lower than the ECD sum

ECD account with no mapping to the reference account.

Where to look: I051, J051

ECF higher than the ECD sum

Account mapped twice or balance edited in the ECF.

Where to look: K155, K156

Difference equal to one entry

ECD replaced or late entry after the recovery.

Where to look: I200

Difference only in a result account

Result closing on a date different from the ECF.

Where to look: K355, K935

The cause is only confirmed by analyzing the client's records.

Common errors

Twelve errors and where to look

From what the tax authority's program rejects to what passes validation and only shows up later, in the auditor's review or in next year's ECF.

ErrorCauseFix and where to look
Account nature different from the reference accountChart restructured keeping the code but changing the nature.Adjust the mapping in I051; the error blocks filing (layout 9).
More than one reference account for the same cost centerMapping inherited from before layout 9.A single reference account per combination of account and cost center (I051).
Result closing that does not matchClosing entries different from the result balances.Check I355 against the type E entries in I200.
Chart change without an old-to-new mappingSecond ECD file without the balance transfer.Fill in I157; the ECF only recovers the second file if it is missing.
Zero-balance account with movement outside the mappingAccount zeroed before the chart change and not mapped.Include in I157 all accounts of the old chart that had movement.
Profit or Loss for the Year mapped as a detail accountTransitional calculation account mapped to the reference account.Nature 09 and no mapping (J050).
ECD replaced and ECF not rectifiedReplacement without looking at the active ECF.File a rectifying ECF (article 8 of IN RFB 2.004/2021).
Late entry with no adjustment in the ECFAccounting correction of a prior year with no tax effect.Rectifying ECF for the year, with the prior-year adjustment lines (M300).
Part B that does not match the previous yearPrevious ECF rectified without rectifying the following ones.Recover the active ECF; check E020 and M010.
Month with no entry and no balance reportedActive company treated as inactive in the month.At least one account per month in I155 with zero balances, if there really was no entry.
Residual exclusions line used without criteriaExclusion with no specific line in the ECF.Use only when there is no specific line; above BRL 20 million and 30% of exclusions, Web Request.

Source: ECD manuals (layout 9) and ECF manuals (layout 12), and IN RFB 2.004/2021.

Preparation and tests

Prepare the annual close in four phases

The order of the phases matters: fixing a mapping error after sending requires replacement, rectification and new reconciliations.

Phase 01

Mapping

Prove: every detail account has a reference account of the same nature and no duplication. Evidence: list of accounts with no mapping and a nature report by account.

→
Phase 02

Accounting close

Prove: the ledger closes with the periodic balances and the result closing matches. Evidence: check of the ledger against I155 and I355.

→
Phase 03

ECD rehearsal

Prove: the file passes the tax authority's program and the statements match the internal balance sheet. Evidence: validation report and warnings handled.

→
Phase 04

ECF rehearsal

Prove: recovery creates no difference by reference account and part B matches the previous ECF. Evidence: balance table and check of E020 against M010.

Accounting

  • Chart of accounts frozen for the filing.
  • Ledger and balances checked before the file.
  • Terms and signatories defined.

Tax

  • Decision on each adjustment recorded with the source account.
  • Part B checked against the previous ECF.
  • ECF tax against the DCTF.

IT and SAP

  • Report and layout version confirmed in the release.
  • Extraction and check report under version control.
  • Official run kept apart from the draft one.

Controllership and audit

  • Evidence for each cross-check kept.
  • Rectification and replacement rules known.
  • Receipt and hash filed.
Limit of our role

What belongs to the client and what DFSpro delivers

The tax thesis belongs to the client. DFSpro covers the design, the configuration and the proof of the system's behavior, with evidence kept.

The client's decision

  • The classification of the legal entity and the taxation regime.
  • What counts as an addition, exclusion or offset and the treatment of part B.
  • The tax thesis behind each adjustment and the choice of the reference account.
  • The signature of the filing, by the accountant and the legal representative.

DFSpro delivers

  • The design of what the system must provide for each filing.
  • The setup and ABAP development of what the standard does not cover.
  • The proof of behavior: balance, mapping and part B checked.
  • The documentation of what was done and of the evidence kept.
Official sources

Rules and manuals for reference

Receita Federal and SPED

Legislation

SAP

Frequently asked questions

Frequently asked questions about ECD and ECF in SAP

01What does DFSpro do in the ECD and ECF in SAP?+

Around the two filings, DFSpro designs what the ledger and the chart of accounts must provide, configures the mapping path up to the tax authority's program and shows that the ECD balance closes against the ECF. Where the standard does not cover it, it develops the extraction and the check report in ABAP. The tax decision remains the client's.

02Does DFSpro replace the accountant or the firm that signs the filing?+

No. The ECD and the ECF are signed with a digital certificate, and the signature belongs to the accounting professional and the legal representative, as the rule says. DFSpro works on the system layer, alongside the integrator, and does not take on the technical responsibility for the filing, which is the legal duty of the accountant and the representative.

03How is the reconciliation between ECD and ECF proven?+

By a balance table per reference account: the sum of the ledger accounts mapped in the ECD against the balance recovered in the ECF, with the difference at zero or justified in records K915 and K935. Add the check of part B against the previous ECF and of the ECF tax against the DCTF. Each table is kept as evidence.

04What does the client need to have ready to start?+

The current chart of accounts, the reference mapping that the accounting team already uses, the ECD and the ECF of the prior year, the list of who signs each filing and the SAP version in use. If part of this does not exist, the diagnostic shows what is missing before any development.

05Does the work cover only S/4HANA or also ECC?+

SAP's official documentation describes TDF and S/4HANA. For ECC, SAP keeps a knowledge base on the reports for Brazil. What each client's environment supports is defined in the diagnostic, with the installed version and support package.

06Who defines the reference mapping: DFSpro or the client?+

The client. The choice of the reference account that represents each ledger account is a decision of the accounting team and the tax advisers. DFSpro checks whether the mapping is consistent with the rules of the manual, such as equal nature and the key of record I051, and follows the client's decision through to the file.

07How is the scope closed?+

The scope starts from a diagnostic of what the environment does today in the ECD and the ECF: mapping, close, recovery and part B. From it comes the list of what to design, configure, develop and prove. Commercial terms are handled through the contact channel.

08I already use SAP TDF. Do I still need support in the ECD and ECF?+

TDF generates the reports and follows the runs. It does not say whether the client's chart of accounts is accepted by the tax authority's program, whether the mapping is complete or whether part B closes. That data and proof work is complementary. The mechanics of TDF are in SAP TDF in Brazil.

09Why does the tax authority's program reject the ECD even with the ledger closed?+

Because the program validates rules that the accounting close does not cover: account nature against the reference account, the key of record I051, closing entries against the result balances and consistency between periods. The rejection shows up when the file is generated, which is why the check comes first.

10What is the risk of a difference between the ECD and the ECF?+

The ECF recovers the active ECD. If the ECD is replaced later, the ECF must be rectified (article 8 of IN RFB 2.004/2021). Balances that differ need a justification in records K915 and K935, and a late or wrong filing brings the fines of article 8-A of Decree-Law 1.598/1977 or of article 12 of Law 8.218/1991.

11What changes if the chart of accounts is restructured in the middle of the year?+

The ECD gets two files, and the second needs the old-to-new balance mapping in record I157. Accounts with a zero balance but with movement in the old chart also go in. The ECF stays in a single file and recovers both ECD files, as long as the closing balances of the first are the opening balances of the second.

12How do I handle a rectification without breaking part B?+

The rectifying ECF replaces the original in full and, if it touches part B balances, the ECF of the following years must be assessed (article 7, §3). It is wise to always recover the active ECF, check records E020 and M010 and record the reason. The rectification cannot change the taxation regime, except arbitrated profit in the cases the law allows.

13Does the tax reform change the ECD and the ECF?+

The ECF manual, in layout 12, records changes from Complementary Law 224/2025 to IRPJ and CSLL. The manuals change by calendar year, and the Sped portal publishes each layout version.

14How to start: mapping diagnostic, close test or chart of accounts review?+

With the mapping diagnostic, because the ECF recovers that mapping from the ECD. Then come the ECD close rehearsal and the balance table by reference account. The chart of accounts is only reviewed if the diagnostic points to a problem of nature or duplication. The conversation can be opened through the contact channel.

15What evidence does an auditor usually ask for?+

Receipt and hash of the ECD and the ECF, the balance table by reference account, the check of part B against the previous ECF, the list of e-Lalur adjustments with the source ledger account and history, and the record of replacements and rectifications.

16How do the ECD and ECF relate to SPED Fiscal and to tax calculation?+

SPED Fiscal covers the monthly tax ledger and tax calculation covers the result of each tax. The ECD and the ECF bring together the accounting and tax result of the year. The three meet in the reconciliation.

Next steps

Start with the mapping your ECF does not yet prove

The first step is a diagnostic of how your environment closes the accounting, maps the accounts and recovers the ECD in the ECF.

Talk about ECD and ECF in your SAPSee the frequently asked questions

To go deeper: SAP TDF in Brazil and ancillary obligations and SPED.