Check below if your company with foreign participation must submit the Annual and Quarterly Statements to the Brazilian Central Bank (BCB), according to Articles 37 and following of Resolution BCB No. 278/2022.
| Who must declare? | a) Annual Statement: all recipients of foreign direct investment who, on December 31st, 2024, hold total assets of BRL 100 million or more. b) Quarterly Statements: all recipients of foreign direct investment who, on March 31st, 2025, June 30th, 2025, and September 30th, 2025, hold total assets of BRL 300 million or more |
| Deadlines for submission | Base Data 31.12.2024 -> 10.02.2025 up to 31.03.2025 31.03.2025 -> 01.04.2025 up to 30.06.2025 30.06.2025 -> 01.07.2025 up to 30.09.2025 30.09.2025 -> 01.10.2025 up to 31.12.2025 |
| What to declare? | (i) Corporate structure and identification of non-resident investors; (ii) The recipient’s book and economic value; (iii) The recipient’s operating and non-operating profit (iv) the recipient’s supplementary accounting data; (v) Sector of activity, employment, revenue, technology, and international trade. |
| How to declare? | The Periodic Statements of Foreign Direct Investment must be submitted through the Foreign Capital Census System. The Declarant’s Manual and additional information on submission are available on BCB’s website. |
| Penalties and Information Safekeeping | Delay, failure to submit, or submission of incorrect, false, or incomplete information may subject the declaring legal entity to fines of up to BRL 250,000.00. Those responsible must keep the supporting documentation for the information provided for five (5) years. |
Count on our team for guidance and support in submitting your statements to the Brazilian Central Bank.