Brazil's tax authority has formally standardised how companies can display their participation in Confia, the Cooperative Tax Compliance Programme. Ordinance RFB No. 695 of 10 June 2026 sets out rules for the brand and compliance seal awarded to participating firms, with misuse carrying penalties including removal from the programme.
The Brazilian Federal Revenue Service (RFB) clarified, on 12 June 2026, how companies in its cooperative tax programme should display their credentials.
Ordinance RFB No. 695, issued on 10 June 2026, establishes the official identity of the Cooperative Tax Compliance Programme (Confia), setting out standardised rules for the brand and compliance seal.
The measure aims to improve transparency and give legal certainty to how the programme is communicated.
What Confia represents
Confia, made permanent under Complementary Law No. 225 of 8 January 2026, encourages closer collaboration between tax authorities and taxpayers. The new ordinance introduces three components: the Confia Brand (representing the programme itself), the Confia Seal (awarded to participating companies), and a formal Brand Usage Manual. The Federal Revenue Service controls the brand; the seal is granted only to companies that meet compliance standards and maintain good standing in the programme.
Conditions and consequences
The Confia Seal is neither permanent nor automatic. Companies must continue to satisfy requirements set out in Normative Instruction RFB No. 2,295 of 3 December 2025. Non-compliance can result in withdrawal of the seal and removal from the programme. Misuse of the seal carries additional penalties, though the regulation guarantees due process and the right to a full defence.
Companies may display the seal in institutional materials, provided they follow the Brand Usage Manual guidelines for both physical and digital applications. The manual is published on the Federal Revenue Service and Confia websites.
The ordinance takes effect from 11 June 2026 and supersedes RFB Ordinance No. 445 of 2 August 2024.
