ECF | Compliance, Security and Accuracy in Tax Accounting Records

Transform the ancillary obligation into a pillar of transparency and efficiency for your management.

The Tax Accounting Records (ECF) is one of the main ancillary obligations for companies taxed under Actual Profit and Presumed Profit regimes. In addition to consolidating the company’s accounting and tax information, the ECF requires consistency between balances, controls, and calculations reported throughout the year, demanding a high level of technical analysis and data cross-checking.

INFIS Consulting provides full support in the preparation, review, and validation of the ECF, working strategically to reduce risks, identify inconsistencies, and ensure greater security in the submission process to the Federal Revenue Service.

Our team has experience in projects of varying levels of complexity, including companies with international operations, equity accounting, large volumes of data, and the need to regularize prior filings.

How can INFIS support your company with ECF?

ECF Preparation and Review

We provide full preparation or technical review of the Tax Accounting Records (ECF), performing detailed analyses of records and required cross-checks to ensure compliance with Federal Revenue Service requirements.

Information Consistency Analysis

We perform reconciliations between ECD, DCTF, PER/DCOMP, calculation worksheets, and other tax and accounting controls provided by the company, aiming to identify discrepancies and potential tax risks.

Support in Complex Scenarios

Our services cover specific situations such as: international operations, foreign income recognition, equity-accounted investments, manual adjustments and off-book controls, ECF corrections and regularizations from prior years, and challenges in ECD–ECF integration.

Activities Covered Within the Project Scope

Prevention of penalties and optimization of information flow.

Preparation of BLOCKS

M and N

Preparation of Blocks M and N based on the corporate income tax and social contribution calculation worksheets for the analysis year.

Completion of BLOCK 0 Information

Filling in Block 0 based on the information contained in the controls provided by the client.

Reconciliation of Reported Balances

Reconciliation of balances reported in DCTF with amounts calculated monthly, as well as amounts paid/offset via DARF or PER/DCOMP.

Review of Information Mapping for Monthly Completion of Register L210

Comparison of the generated information with accounting records and calculation worksheets provided for analysis

Internal cross-checking of information between blocks and registers

Completion of Registers M300 and M350

Completion of Registers M300 and M350, including linkage of accounting entries from ECD Register I200 with adjustments using relationship types 2 (accounting account) and 3 (accounting account and auxiliary ledger account), whenever possible.

Preparation of BLOCKS X and Y

Preparation of Blocks X and Y based on economic and general information provided by the company (identification of partners or shareholders, equity-method investments, foreign income, income statements, foreign transactions, etc.).

Why rely on INFIS Consulting?

Specialized team in ancillary obligations and complex tax projects

Experience in preparing and reviewing ECFs across different sectors

Reduction of risks related to inconsistencies and tax assessments

Integrated technical approach across tax, accounting, and fiscal areas

Structured processes, technology, and secure data analysis

Is your company ready for a risk-free ECF submission?

Don’t leave your company’s accounting compliance to chance. Speak with our specialists and discover how INFIS can turn your Tax Accounting Records into a safe, efficient, and strategic process.