Upcoming Deadline for Central Bank’s Five-Year Census

Brazilian companies with non-resident investors must complete the Central Bank’s Declaração Quinquenal, which is due this year. The filing is part of a census conducted every five years to collect financial and ownership information from Brazilian entities with foreign capital.

The rule applies to any Brazilian company that, as of December 31 of a year ending in 0 or 5 (such as 2025), had non-resident individuals or legal entities as shareholders and total assets of at least BRL$100,000. If your company meets both requirements, the filing is mandatory.

For the 2025 base year, the deadline to submit the declaration is March 31, 2026. Even companies that are inactive or not currently operating may still be required to file if they meet the asset and ownership thresholds.

The Declaração Quinquenal must be submitted online through the Central Bank’s Foreign Capital Information System (SCE-IED). Companies must report information such as their corporate structure, identification of foreign investors, balance sheet data, and operating results. Because the system is also used to register foreign capital contributions, consistency and accuracy are critical. 

Failure to file on time or submitting incomplete or incorrect information can result in fines and suspension of the company’s SCE-IED registration. Without an active registration, foreign capital transactions, including capital contributions and loans, can be blocked.

If your Brazilian company has foreign ownership, don’t wait until the end of March. Review your 2025 financials and make sure your ownership information is current. You don’t want to miss the filing deadline.