Block / Record
Hierarchy Level
Source module
Block 0: Opening, Identification and References 
Record 0000: Opening of Digital File and Identification of Legal Entity
1
Record 0001: Opening of Block 0
2
Management Accounting
Record 0010: Taxation Parameters
2
Management Accounting
Record 0020: Complementary Parameters
2
Management Accounting
Record 0030: Registration Data
2
TAF
Record 0035: SCP Identification
2
Management Accounting
Record 0930: ECF Signatories Identification
2
Management Accounting
Record 0990: Closing of Block 0
1
Block C: ECD Recovered Information 
Record C001: Opening of Block C
1
Record C040: ECD Identifier
2
Recovered ECF validation tool
Record C050: ECD Chart of Accounts
3
Recovered ECF validation tool
Record C051: Reference Chart of Accounts
4
Recovered ECF validation tool
Record C053: Correlate Sub-accounts
4
Recovered ECF validation tool
Record C100: Cost Center
3
Recovered ECF validation tool
Record C150: Identification of Period of Accounts' Periodic Balances
3
Recovered ECF validation tool
Record C155: Accounts Ledger Balance Details
4
Recovered ECF validation tool
Record C157: Transfer of Balances from Previous Chart of Accounts
5
Recovered ECF validation tool
Record C350: Identification of Date of Income Statement Accounts Prior to Closing
3
Recovered ECF validation tool
Record C355: Details of Income Statement Accounts Prior to Closing
4
Recovered ECF validation tool
Record C990: Closing of Block C
1
Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD
Record E001: Opening of Block E
1
Record E010: Ending Balances Recovered from Previous ECF
2
Recovered ECF validation tool
Record E015: Mapped Ledger Accounts
3
Recovered ECF validation tool
Record E020: Ending Balances of Accounts in Part B of e-Lalur of the Immediately Preceding ECF
2
Recovered ECF validation tool
Record E030: Period Identification
2
Recovered ECF validation tool
Record E155: Details of Calculated Ledger Balances Based on ECD
3
Recovered ECF validation tool
Record E355: Details of Income Statement Accounts Prior to Closing
3
Recovered ECF validation tool
Record E990: Closing of Block E
1
Block J: Chart of Accounts and Mapping 
Record J001: Opening of Block J
1
Record J050: Taxpayer Chart of Accounts
2
Management Accounting
Record J051: Reference Chart of Accounts
3
Management Accounting
Record J053: Correlate Sub-accounts
3
Management Accounting
Record J100: Cost Center
2
Management Accounting
Record J990: Closing of Block J
1
Block K: Ledger and Reference Account Balances 
Record K001: Opening of Block K
1
Record K030: Identification of IRPJ and CSLL Calculation Methods and Periods in the Calendar Year
2
Management Accounting
Record K155: Ledger Balance Details (After Closing the Result of the Period)
3
Management Accounting
Record K156: Reference Final Balance Mapping
4
Management Accounting
Record K355: Ending Balances of Income Ledger Accounts Prior to Closing
3
Management Accounting
Record K356: Reference Mapping of Ending Balances of Income Ledger Accounts Prior to Closing
4
Management Accounting
Record K990: Closing of Block K
1
Block L: Net Profit - Taxable Income 
Record L001: Opening of Block L
1
Record L030: Identification of IRPJ and CSLL Calculation Methods and Periods in the Calendar Year
2
Management Accounting
Record L100: Balance Sheet
3
Management Accounting
Record L200: Closing Stock Evaluation Method
3
Management Accounting
Record L210: Cost Composition Report
3
Management Accounting
Record L300: Income Statement for the Fiscal Year
3
Management Accounting
Record L990: Closing of Block L
1
Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs) 
Record M001: Opening of Block M
1
Record M010: Account Identification on Part B of e-Lalur and e-Lacs
2
TAF
Record M030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Taxable Income
2
TAF
Record M300: Entries of Part A of e-Lalur
3
TAF
Record M305: Account of Part B of e-Lalur
4
TAF
Record M310: Ledger Accounts Related to the Entry of Part A of e-Lalur
4
TAF
Record M312: Entry Numbers Related to Ledger Account
5
TAF
Record M315: Identification of Legal and Administrative Processes Related to the Entry
4
TAF
Record M350: Entries of Part A of e-Lacs
3
TAF
Record M355: Account of Part B of e-Lacs
4
TAF
Record M360: Ledger Accounts Related to the Entry of Part A of e-Lacs
4
TAF
Record M362: Entry Numbers Related to Ledger Account
5
TAF
Record M365: Identification of Legal and Administrative Processes Related to the Entry
4
TAF
Record M410: Entry in Account of Part B of e-Lalur and e-Lacs with no effect on Part A
3
TAF
Record M415: Identification of Legal and Administrative Processes Related to the Entry
4
TAF
Record M500: Control of Account Balances of Part B of e-Lalur and e-Lacs
3
TAF
Record M990: Closing of Block M
1
Block N: Calculation of IRPJ and CSLL – Taxable Income 
Record N001: Opening of Block N
1
Record N030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Taxable Income
2
TAF
Record N500: IRPJ Calculation Basis on Taxable Income After Compensation of Losses
3
TAF
Record N600: Exploration Profit Statement
3
TAF
Record N605: Ledger Accounts Used in the Calculation of Operating Profit
3
TAF
Record N610: Calculation of Tax Exemption and Reduction on Taxable Income
3
TAF
Record N615: Information on Calculation Basis of Tax Incentives
3
TAF
Record N620: Monthly IRPJ Calculation by Estimate
3
TAF
Record N630: IRPJ Calculation Based on Taxable Income
3
TAF
Record N650: CSLL Calculation Basis After Compensations of Negative Calculation Basis
3
TAF
Record N660: Monthly CSLL Calculation by Estimate
3
TAF
Record N670: CSLL Calculation Based on Taxable Income
3
TAF
Record N990: Closing of Block N
1
Block P: Estimated Profit 
Record P001: Opening of Block P
1
Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit
2
Management Accounting
Record P100: Balance Sheet
3
Management Accounting
Record P130: Estimated Profit Stimulated Revenues Statement
3
Management Accounting
Record P150: Income Statement for the Fiscal Year
3
Management Accounting
Record P200: Estimated Profit Calculation Basis Verification
3
Management Accounting
Record P230: Estimated Profit Exemption and Reduction Calculation
3
Management Accounting
Record P300: IRPJ Calculation Based on Estimated Profit
3
Management Accounting
Record P400: Verification of CSLL Calculation Basis Based on Estimated Profit
3
Management Accounting
Record P500: CSLL Calculation Based on Estimated Profit
3
Management Accounting
Record P990: Closing of Block P
1
Block Q: Cash Ledger
Record Q001: Opening of Block Q – Cash Ledger
1
Record Q100: Cash Ledger Statement
2
Financial / TAF
Record Q990: Closing of Block Q
1
Block T: Deemed Profit 
Record T001: Opening of Block T
1
Record T030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Deemed Profit
2
Management Accounting
Record T120: Verification of IRPJ Calculation Basis Based on Deemed Profit
3
Management Accounting
Record T150: IRPJ Calculation Based on Deemed Profit
3
Management Accounting
Record T170: Verification of CSLL Calculation Basis Based on Deemed Profit
3
Management Accounting
Record T181: CSLL Calculation Based on Deemed Profit
3
Management Accounting
Record T990: Closing of Block T
1
Block U: Immune and Exempt 
Record U001: Opening of Block U
1
Record U030: Identification of IRPJ and CSLL Calculation Periods and Methods of Companies Immune and Exempt
2
Management Accounting
Record U100: Balance Sheet
3
Management Accounting
Record U150: Income statement
3
Management Accounting
Record U180: IRPJ Calculation of Companies Immune and Exempt
3
Management Accounting
Record U182: Social Security Calculation on Net Profit (CSLL) of Companies Immune and Exempt
3
Management Accounting
Record U990: Closing of Block U
1
Block X: Economic Information 
Record X001: Opening of Block X
1
Record X280: Stimulated Activities - LE in General
2
TAF
Record X291: Operations Abroad - Person Linked/Interposed/Country with Favored Taxation
2
Tax Records
Record X292: Operations Abroad - Person Not Linked/Not Interposed/Country with Favored Taxation
2
Tax Records
Record X300: Operations Abroad - Exports (Currency Inflow)
2
Tax Records
Record X310: Operations Abroad - Export Contracting Companies
3
Tax Records
Record X320: Operations Abroad - Imports (Currency Outflow)
2
Tax Records
Record X330: Operations Abroad - Import Contracting Companies
3
Tax Records
Record X340: Identification of Shareholdings Abroad
2
TAF
Record X350: Shareholdings Abroad - Calculation Period Result
3
TAF
Record X351: Statement of Income and Taxes Paid Abroad
3
TAF
Record X352: Statement of Foreign Income Earned through Affiliates
3
TAF
Record X353: Income Statement
3
TAF
Record X354: Accrued Loss Statement
3
TAF
Record X355: Assets and Liabilities Statement
3
TAF
Record X356: Ownership Breakdown Statement
3
TAF
Record X360: General Information on Transfer Pricing.
3
TAF
Record X365: Information on Counterparties in Controlled Transactions.
3
TAF
Record X366: Entities With Which It Carries Out Controlled Transactions.
3
TAF
Record X370: Information on Controlled Transactions.
3
TAF
Record X371: Information on Compensatory Adjustments.
3
TAF
Record X375: Information Related to the Methods.
3
TAF
Record X390: Origin and Application of Resources - Immune and Exempt
2
Management Accounting
Record X400: e-Commerce and Information Technology - Sales Information
2
Management Accounting
Record X410: e-Commerce - Homepage/Server Information
2
TAF
Record X420: Royalties Received or Paid to Beneficiaries in Brazil or Abroad
2
TAF
Record X430: Income Related to Services, Interest and Dividends Received from Brazil and Abroad
2
TAF
Record X450: Payments or Remittances for Services, Interest, and Dividends to Beneficiaries in Brazil and Abroad.
2
TAF
Record X451: Payments or Remittances for Services, Interest, and Dividends to Beneficiaries in Brazil and Abroad – Other Information.
3
TAF
Record X460: Technological Innovation and Technological Development
2
Management Accounting
Record X470: IT Training and Digital Inclusion
2
Management Accounting
Record X480: Repes, Recap, Padis, PATVD, Reidi, Repenec, Reicomp, Retaero, Recine, Solid Residues, Recopa, World Cup, Retid, REPNBL-Redes, Reif and the Olympics
2
Management Accounting
Record X485: Tax Benefits – Part II
2
Management Accounting
Record X490: Manaus and Western Amazon Industrial Zone
2
Management Accounting
Record X500: Export Processing Zones (ZPE)
2
Management Accounting
Record X510: Free Trade Areas (ALC)
2
Management Accounting
Record X990: Closing of Block X
1
Block Y: General Information 
Record Y001: Opening of Block Y
1
Record Y520: Payments/Receipts from Abroad or from Non-residents
2
TAF
Record Y540: Sales income Discrimination of Sites by Economic Activity
2
Tax Records
Record Y550: Sales to Export Trading Company with Specific Export Purpose
2
Tax Records
Record Y560: Export Trading Company Export Detail
2
Tax Records
Record Y570: Withheld Income Tax and CSLL Statement
2
Tax Records
Record Y580: Donations to Election Campaigns
2
TAF
Record Y590: Assets Abroad
2
TAF
Record Y600: Partners or Holder Identification
2
TAF
Record Y611: Income of Executives, Counselors, Partners or Holder
Note: Record existing only in layout 1.00.
2
TAF
Layout 1.00 : Record Y612: Income of Executives and Counselors - Immune or Exempt
Layout 2.00 - Record Y612: Identification and Income of Officers and Board Members – Exempt or Immune Entities.
2
TAF
Record Y620: Shareholdings Evaluated Through Equity Equivalence Method
2
TAF
Record Y630: Investment Funds/Clubs
2
TAF
Record Y640: Shareholdings in Company Consortia
2
TAF
Record Y650: Consortium Shareholders
3
TAF
Record Y660: Successor Data
2
TAF
Record Y665: Statement of Differences at Initial Adoption
2
TAF
Record Y672: Other Information (Estimated Profit or Deemed Profit)
2
Management Accounting
Record Y680: Month of Refis Choosers Information (Taxable Income, Estimated Profit and Deemed Profit)
2
Management Accounting
Record Y681: Information on Refis Choosers (Taxable Income, Estimated Profit and Deemed Profit)
3
Management Accounting
Record Y682: Refis Choosers Information - Immune or Exempt
2
TAF
Record Y690: PAES Choosers Information
2
TAF
Record Y700: Statement of Information on Relevant Transactions (DIOR).
2
TAF
Record Y710: Taxes Linked to DIOR.
3
TAF
Record Y720: Information from Previous Periods.
2
TAF
Record Y800: Other Information
2
TAF
Record Y990: Closing of Block Y
1
Block 9: Digital file closing 
Record 9001: Opening of Block 9
1
Record 9100: Bookkeeping Notices
2
Record 9900: File Records
1
Record 9990: Closing of Block 9
1
Record 9999: Digital file closing
1