The following entities are required to submit the Foreign Capital Census in Brazil (the “Declaration”):

Companies with total assets equal to or greater than R$ 300,000,000.00 must submit the Declaration quarterly, within the following reporting periods:

• Reference date March 31 → from April 1 to June 30

• Reference date June 30 → from July 1 to September 30

• Reference date September 30 → from October 1 to December 31

Companies with total assets equal to or greater than R$ 100,000,000.00 must submit the Declaration annually, between January 1 and March 31 of the following year.

Companies with total assets equal to or greater than R$ 100,000.00 on December 31 of years ending in 0 (zero) or 5 (five) must submit the Declaration between January 1 and March 31 of the following year.

Companies receiving Foreign Direct Investment (FDI) that, as of December 31, 2025, had total assets equal to or greater than R$ 100,000.00 are required to submit the Declaration by March 31, 2026, exclusively through the Foreign Direct Investment Information System (SCE-IED), accessible via GOV/SISBACEN.

Our team is available to provide clarification regarding this procedure.