On May 4, 2016, Normative Ruling RFB No. 1,633/2016 was published, thereby extending the deadline for filing of the ECF (Digital Accounting Bookkeeping) to SPED from the last business day of June to the last business day of July of the subsequent calendar year.

For cases involving termination, partial or total spin-off, merger or acquisition of companies which occurs between January and April, the deadline for filing of the ECF will also be the last business day of July. If those operations occur after said period, the deadline for filing of the ECF will be the third subsequent month after their occurrence.

The Normative Ruling will come into force on the date of its publication, thus, the new deadline is applicable for the 2016 ECF in relation to the 2015 calendar year.