The Federal Revenue Service is strengthening international cooperation with OECD-aligned tax authorities to combat tax evasion, money laundering, and criminal financing.
Brazil’s Federal Revenue Service (RFB) has released Normative Instruction No. 2291 of 14 November 2025, which updates the country’s crypto-asset reporting rules to align with the OECD Crypto-Asset Reporting Framework (CARF).
The Federal Revenue Service (RFB) announced this development on 17 November 2025.
The FRB is updating its reporting procedures for cryptocurrency transactions, which have been in place since 2019, by adopting the international standard Crypto-Asset Reporting Framework (CARF) for the automatic exchange of information from the Organisation for Economic Co-operation and Development (OECD).
This measure fulfils a commitment made by more than 70 jurisdictions, including Brazil, based on the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
The information will be provided through the Cryptoasset Declaration – DeCripto, accessible via the Federal Revenue Service’s Virtual Service Centre – e-CAC, replacing the current model starting in July 2026.
The current model will remain in effect until 30 June 2026.
Regarding who must provide information and the deadline, nothing changes for:
- Cryptocurrency service providers in Brazil (Brazilian exchanges), every month, regardless of value, and
- Individuals or legal entities that use crypto assets are subject to this requirement only if they conduct transactions without the intermediation of Brazilian “exchanges” (in amounts exceeding BRL 35,000 per month; previously, it was BRL 30,000).
The new development is that the obligation to provide information now extends to Cryptoasset Service Providers domiciled abroad that offer services in Brazil, as established by Law No. 14,754, of 12 December 2023, ensuring that fiscal transparency extends to operations mediated by international entities.
Starting in January 2026, crypto-asset service providers will also be required to comply with due diligence procedures as established by CARF (Administrative Council of Tax Appeals), to prevent the use of crypto-assets for money laundering and the movement of funds by criminal organizations (“anti-money laundering” and “know your customer” – AML/KYC procedures), as detailed in the annexes of the normative instruction.
In developing DeCripto, the Brazilian Federal Revenue Service (FRB) benefited from constructive dialogue with civil society, companies, and crypto-asset users through public consultations, followed by technical meetings to clarify and incorporate the suggestions.
Furthermore, the FRB participated in technical discussions with other sector regulators, such as the Central Bank of Brazil and the Securities and Exchange Commission. The new regulation does not address taxation.
With this update, the Brazilian Federal Revenue Service is intensifying cooperation with the tax administrations of other countries that adopt the OECD standard to combat tax evasion, money laundering, and the financing of criminal activities.
