{"id":2595,"date":"2026-03-13T09:31:11","date_gmt":"2026-03-13T12:31:11","guid":{"rendered":"https:\/\/lbm-legal.com.br\/?p=2595"},"modified":"2026-09-30T14:59:19","modified_gmt":"2026-09-30T17:59:19","slug":"atencao-ao-prazo-para-envio-da-declaracao-de-investimento-estrangeiro-direto-ao-banco-central-31-03-2026","status":"publish","type":"post","link":"https:\/\/lbm-legal.com.br\/en\/atencao-ao-prazo-para-envio-da-declaracao-de-investimento-estrangeiro-direto-ao-banco-central-31-03-2026\/","title":{"rendered":"Attention to the deadline for submitting the Foreign Direct Investment Statementto the Brazilian Central Bank: March 31, 2026"},"content":{"rendered":"<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">According to Articles 37 and following of <a href=\"https:\/\/www.bcb.gov.br\/estabilidadefinanceira\/exibenormativo?tipo=Resolu%C3%A7%C3%A3o%20BCB&amp;numero=278\">Resolution BCB No. 278\/2022<\/a>, Brazilian companies with foreign participation must submit Periodical Statements to the Brazilian Central Bank (BCB).<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>Who must declare?<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>a) <u>Quinquennial Statement<\/u>: <\/strong>all recipients of foreign direct investment who, on December 31<sup>st<\/sup>, 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.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>b) <u>Quarterly Statements<\/u>: <\/strong>all recipients of foreign direct investment who, on March 31<sup>st<\/sup>, 2026, June 30<sup>th<\/sup>, 2026, and September 30<sup>th<\/sup>, 2026, hold total assets of BRL 300 million or more<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>Deadlines for submission<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table class=\"has-fixed-layout\">\r\n<tbody>\r\n<tr>\r\n<td><strong>Base Data<\/strong><\/td>\r\n<td><strong>Deadline<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>December 31<sup>st<\/sup>, 2025<\/td>\r\n<td>01.01.2026 up to 03.31.2026<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>March 31<sup>st<\/sup>, 2026<\/td>\r\n<td>04.01.2026 up to 06.30.2026<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>June 30<sup>th<\/sup>, 2026<\/td>\r\n<td>07.01.2026 up to 09.30.2026<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>September 30<sup>th<\/sup>, 2026<\/td>\r\n<td>10.01.2026 up to 12.31.2026<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>What to declare?<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\">Corporate structure and identification of non-resident investors;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">The recipient\u2019s book and economic value;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">The recipient\u2019s operating and non-operating profit;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">The recipient\u2019s supplementary accounting data;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">Sector of activity, employment, revenue, technology, and international trade.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>How to<\/strong> <strong>declare?<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">The Periodic Statements of Foreign Direct Investment must be submitted through the <a href=\"https:\/\/www3.bcb.gov.br\/ied\/login-unico\/pagina-login.html\">Foreign Capital Census System<\/a>. The Declarant\u2019s Manual and additional information on submission are available on BCB\u2019s website.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><strong>Penalties and Information Safekeeping<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">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.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">Count on our team for guidance and support in submitting your statements to the Brazilian Central Bank.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>According to Articles 37 and following of Resolution BCB No. 278\/2022, Brazilian companies with foreign participation must submit Periodical [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3084,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"class_list":["post-2595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"_links":{"self":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/comments?post=2595"}],"version-history":[{"count":1,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2595\/revisions"}],"predecessor-version":[{"id":3028,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2595\/revisions\/3028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media\/3084"}],"wp:attachment":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media?parent=2595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/categories?post=2595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}