SCE-IED 2026: who must file the Foreign Direct Investment Declaration

The SCE-IED 2026 is a relevant obligation for Brazilian companies that receive foreign direct investment. The declaration must be submitted to the Central Bank of Brazil by March 31, 2026.

In 2026, the five-year SCE-IED declaration is required. The obligation applies to recipients of foreign direct investment that, as of the base date of December 31 of the previous year, have total assets equal to or greater than R$100,000.00 (one hundred thousand reais).

SCE-IED 2026 modalities and applicable criteria

The SCE-IED 2026 may be required under different modalities. Each depends on the size of the company and the reference period.

First, there is the annual declaration, applicable to companies with significant assets. In addition, there is the quarterly declaration, required for companies with assets equal to or greater than R$300 million.

On the other hand, there is also the five-year declaration, applicable in years ending in 0 or 5. In this case, it replaces the annual declaration when applicable.

Penalties for non-compliance with SCE-IED 2026

Failure to comply with the SCE-IED 2026 may result in significant fines. Therefore, attention to deadlines and data accuracy is essential. Late filing may result in a fine of up to 1% of the amount subject to declaration. Incorrect information may lead to penalties of up to 2%.

In addition, failure to submit the declaration or supporting documents may result in even higher penalties. In extreme cases, fines may reach up to 10% of the declared amount.

On the other hand, penalties may be reduced if the situation is promptly regularized. Therefore, acting quickly can mitigate financial impacts.