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The filing period for the Five-Year Declaration of the Census of Foreign Capital in Brazil, relating to base year 2025, is now open. The obligation was regulated by Central Bank Resolution No. 278/2022 and must be fulfilled by March 31, 2026.

The declaration must be submitted by companies that, as of December 31, 2025, have received foreign direct investment and hold total assets equal to or greater than BRL 100,000.00.

The filing is carried out through the Foreign Capital Information System – Foreign Direct Investment (SCE-IED), the platform used by the Central Bank of Brazil for the registration and monitoring of such information.

In years in which the Five-Year Declaration is required, the submission of the annual declaration is waived. However, Quarterly Declarations remain mandatory for companies receiving foreign direct investment and holding total assets equal to or greater than BRL 300 million on the base dates of March 31, June 30 and September 30.

Late filing, failure to submit the declaration or the provision of incorrect or incomplete information may result in administrative sanctions provided for under the applicable regulations, in addition to the suspension of the company’s registration in the SCE-IED system, which may prevent the receipt of new foreign investments.

In light of this, it is advisable for companies subject to the obligation to review their information and closely observe the deadline for compliance.