According to Articles 37 and following of Resolution BCB No. 278/2022, Brazilian companies with foreign participation must submit Periodical Statements to the Brazilian Central Bank (BCB).
Who must declare?
a) Quinquennial Statement: all recipients of foreign direct investment who, on December 31st, of years ending in 0 (zero) or 5 (five), hold total assets of BRL 100.000,00 or more. In the other years, the annual declaration must be submitted by recipients of investment equal to or greater than R$ 100 million.
b) Quarterly Statements: all recipients of foreign direct investment who, on March 31st, 2026, June 30th, 2026, and September 30th, 2026, hold total assets of BRL 300 million or more
Deadlines for submission
| Base Data | Deadline |
| December 31st, 2025 | 01.01.2026 up to 03.31.2026 |
| March 31st, 2026 | 04.01.2026 up to 06.30.2026 |
| June 30th, 2026 | 07.01.2026 up to 09.30.2026 |
| September 30th, 2026 | 10.01.2026 up to 12.31.2026 |
What to declare?
- Corporate structure and identification of non-resident investors;
- The recipient’s book and economic value;
- The recipient’s operating and non-operating profit;
- The recipient’s supplementary accounting data;
- 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.