Accounts approval, Central Bank filings, beneficial ownership, officer terms and powers of attorney: the deadlines that are easiest to miss, laid out month by month with the legal basis. Answer a few questions and see the calendar right away.
- 01Enter the company type and profile
- 02See the deadlines month by month, with the legal basis
- 03Download to Outlook or Google Calendar with reminders
Your 2027 calendar
6 dated deadlines and 3 event rules.Download the calendar with reminders.
Enter your details to download the .ics file, which works with Outlook, Google Calendar and Apple Calendar. Reminders are already set for each deadline.
Your calendar is ready.
If the download did not start, use the button below. In Outlook, open the file; in Google Calendar, go to Settings and then Import.
March 2027
31 Mar 2027
Make accounts available to non-managing quotaholders (Ltda)
At least thirty days before the meeting, the balance sheet and accounts must be delivered in writing, with proof of receipt, to quotaholders who are not managers.
Details
If every quotaholder is a manager, there is no one to deliver to. The date below assumes the meeting is held on its deadline; bring it forward if the meeting is earlier.
Legal basis: Civil Code, art. 1.078, par. 1
April 2027
30 Apr 2027
Annual quotaholders meeting to approve accounts (Ltda)
Quotaholders must review the managers' accounts and vote on the balance sheet and income statement within four months after fiscal year end.
Details
In an SLU the sole member decides in writing, and a unanimous written resolution also replaces the meeting.
Legal basis: Civil Code, art. 1.078, caput and I; art. 1.072, par. 3; art. 1.052, par. 1 and 2 (SLU)
May 2027
20 May 2027
File the accounts approval minutes with the Junta (Ltda)
A copy of the minutes must be filed with the Junta within twenty days after the meeting.
Details
Filings made within thirty days of signature take effect retroactively to that date; later filings take effect only from approval.
Last day for retroactive effects: 30 May 2027
Legal basis: Civil Code, art. 1.075, par. 2; Law 8.934/1994, art. 36 with art. 32, II, a
June 2027
30 Jun 2027
ECD digital bookkeeping, filed by the accountant
The prior year ECD must be transmitted to SPED by the last business day of June.
Details
It is mandatory, among other cases, for companies taxed on actual profit and for presumed profit companies that distribute, free of withholding tax, profits above the tax base net of taxes; confirm the company's status with the accountant. The Federal Revenue may extend the deadline.
Legal basis: IN RFB 2.003/2021, arts. 3 and 5
July 2027
30 Jul 2027
ECF tax bookkeeping, filed by the accountant
The prior year ECF must be transmitted by the last business day of July.
Details
Exemptions are essentially limited to Simples Nacional companies, public bodies and entities inactive during the year. The Federal Revenue may extend the deadline.
Legal basis: IN RFB 2.004/2021, arts. 1 and 3
December 2027
31 Dec 2027
e-BEF: annual beneficial ownership filing or confirmation
If no triggering event occurred in the year, beneficial ownership must be filed or confirmed in the e-BEF by the last day of the calendar year.
Details
An Ltda with at least one legal entity quotaholder and a closed S.A. are covered since 2026, with the first filing due by 31 December 2026; an Ltda with only individual quotaholders follows the revenue phase in (2027 or 2028). A single member Ltda (SLU) is listed as exempt (art. 54, par. 1, IX). A foreign shareholder registered in the CNPJ must also report its own beneficial owners.
This date applies when the foreign quotaholder is a legal entity. If it is an individual, the Ltda follows the revenue phase in: confirm case by case.
Legal basis: IN RFB 2.119/2022, art. 54, par. 1, IX; arts. 55-A, II, and 55-G and Annex XVI (added by IN RFB 2.290/2025, in force since 1/1/2026)
When it happens
Event rules: the deadline runs from the event, so they are not in the .ics file.
SCE-IED: report events within 30 days
Transfers and movements of US$ 100 thousand or more per transaction (for example capital contributions or increases, capitalizations, dividend and interest on equity distributions, share assignments, reorganizations, capital reductions or liquidation) must be reported in SCE-IED within 30 days of the event.
Details
Event rule with no fixed calendar date.
Legal basis: Res. BCB 278/2022, arts. 32 and 36
e-BEF: update within 30 days of a beneficial ownership change
The e-BEF must be filed within 30 days of CNPJ registration, of any change in beneficial owners, or of the date the entity stops being exempt.
Details
Event rule.
Legal basis: IN RFB 2.119/2022, art. 55-A, I (added by IN RFB 2.290/2025)
Update CNPJ and partners table on every change
Changes of partners, officers, address or capital filed with the Junta normally flow into the CNPJ through Redesim; check the partners table after each filing and update the e-BEF when beneficial ownership changes.
Details
Event rule.
Legal basis: IN RFB 2.119/2022 (CNPJ); Law 11.598/2007 (Redesim)
Informative calendar based on the answers above. Deadlines depend on the articles of association or bylaws, on each company's specific facts and on any extensions granted by the authorities. This is not legal advice. Items marked "Confirm case by case" need a specific review.
Further reading: Documents from abroad checklist by country
Corporate deadlines on track, without relying on memory.
LegalBR can track these deadlines for you: accounts approval, minutes and filings, Central Bank declarations, beneficial ownership, officer terms and powers of attorney.