Individuals or legal entities resident, domiciled or headquartered in Brazil
with assets and/or rights abroad higher than USD 100,000.00 are required to submit the DCBE by filing a form on the Brazilian Central Bank website.
a. Amount equal to or higher than US$ 100,000.00: On the base-
date of December 31, 2019, individuals and/or legal entities must
present the Annual Statement from February 17, 2020 to April 6,
b. Amount equal to or higher than US$ 100,000,000.00: On the
date-base of March 31, June 30 and September 30 of 2019,
individuals and/or legal entities must present the Quarterly
Statement, as below:
• Base-date March 31: from April 30, 2020 to June 5, 2020, 6pm.
• Base-date June 30: from July 31, 2020 to September 8, 2020, 6pm.
• Base-date September 30: from November 3 to December 7, 2020, 6pm.
In case of failure to deliver the DCBE or late delivery, the individuals and/or legal entities will be subject to a fine penalty up to BRL 250,000.00.
For more information click here.