Brazil's Federal Revenue Service has extended the application deadline for its flagship Confia cooperative tax compliance programme to 20 March 2026, giving large companies more time to complete internal approvals before competing for one of 40 available places in the scheme's inaugural edition.
Brazil’s Federal Revenue Service (RFB) announced yesterday, 19 February 2026, that it has extended the application deadline for the inaugural edition of its Cooperative Fiscal Compliance Programme — known as Confia — to 20 March 2026, following requests from companies that needed additional time to complete internal approval processes.
The extension was formalised through Ordinance RFB No. 650, dated 12 February 2026, and published in the Official Gazette on 19 February.
Why was the deadline extended?
The federal tax authority acknowledged that large companies — the primary target of the Confia programme — typically operate with longer decision-making cycles involving multiple levels of governance, as well as legal, technical, and compliance teams. The authority also noted that the period between 15 December 2025 and 15 January 2026 was affected by the holiday season, during which key executives were less available, limiting companies’ ability to finalise their internal assessments. The extension is intended to ensure well-considered applications, broaden qualified participation, and prevent the loss of prospective candidates due to operational constraints.
How to apply
Companies wishing to join the programme must submit their application through the Virtual Service Centre (e-CAC) by 20 March 2026. The process involves six stages: opening of places, self-assessment, candidacy, validation, preparation of a Compliance Work Plan, and certification. A total of 40 places are available for the 2026 edition.
Eligibility requirements
To be considered, a company must meet several criteria, including being classified by the RFB (Brazilian Federal Revenue Service) as a major special taxpayer, declaring gross revenue of at least BRL 2 billion under the real profit tax regime, holding at least BRL 100 million in declared tax liabilities, maintaining a debt ratio of no more than 30% holding valid tax clearance certificates (CND or CPEND) and completing a Self-Assessment Questionnaire. Notably, responses to the questionnaire are purely diagnostic and do not carry an eliminatory effect.
Programme benefits
Confia is a voluntary programme designed to foster greater transparency and collaboration between the tax authority and Brazil’s largest taxpayers. Participants gain access to a dedicated point of contact within the Federal Revenue Service (RFB), the possibility of settling tax debts with reduced or waived penalties, priority treatment across a range of tax authority services, and cooperative renewal of tax clearance certificates.
Launched on 9 December 2025 and underpinned by Complementary Law No. 225 of 8 January 2026, Confia introduces a model of cooperative tax compliance already well established in developed countries and recommended by the OECD.
Earlier, Brazil enacted Complementary Law No. 225 of 8 January 2026, which established a unified code setting out taxpayer rights, obligations, and procedural rules governing interactions with tax authorities across all levels of government — federal, state, district, and municipal.
