The Central Bank of Brazil has changed the filing calendar for the quinquennial declaration under the Foreign Capital Census, moving the reporting period from the second half of the year to 1 January to 31 March, with submissions made via the Foreign Capital Information Provision System for Foreign Direct Investment (SCE-IED). For the current cycle (base year 2025), declarations are due by 31 March 2026. The requirement applies to legal entities domiciled in Brazil with non-resident participation and total assets of at least BRL 100,000 (base year 2025). Non-filers may be suspended from SCE-IED, preventing them from receiving additional foreign investment, and may also be subject to fines under Central Bank Resolution BCB 131/2021 and administrative sanctioning proceedings under Law 13,506/2017; access to SCE-IED is via Sisbacen or gov.br and the Central Bank has referenced the SCE-IED declarant manual for guidance.
Central Bank of Brazil 2026-01-19
Central Bank of Brazil shifts quinquennial Foreign Capital Census declaration window to 1 January to 31 March
The Central Bank of Brazil revised the filing calendar for the quinquennial Foreign Capital Census declaration, requiring submissions from 1 January to 31 March via the Foreign Capital Information Provision System for Foreign Direct Investment (SCE-IED). This applies to Brazilian entities with non-resident participation and assets of at least BRL 100,000, with non-compliance potentially resulting in suspension from SCE-IED and fines under Central Bank Resolution BCB 131/2021.