Brazil's Federal Revenue Service unveils an integrated compliance framework offering corporate tax discounts up to 3%, fast-track customs clearance, and priority refunds for companies meeting transparency benchmarks across three new programmes covering over 300,000 businesses.
Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced three comprehensive regulatory instructions on 27 March 2026, implementing compliance programmes under Complementary Law No. 225/2026, the Taxpayer Defence Code.
Sintonia: Nationwide compliance classification
Normative Instruction 2,316/2026 establishes Sintonia, Brazil’s largest compliance programme, which evaluates taxpayers across 26 indicators in four domains: registration, declarations, consistency, and payments. Companies receive quarterly ratings from A+ (highest) to D.
Starting April 2026, all Brazilian businesses except Individual Microentrepreneurs will be classified. Over 300,000 companies currently hold A+ status in the pilot phase.
Key benefits for A+ rated companies include:
- The “Sintonia Seal” provides priority service for refunds and benefits
- Tax Compliance Bonus starting at 1% discount on Social Contribution on Net Profit (CSLL), potentially reaching 3%
- 60-day self-correction window without late payment penalties
Confia: Partnership with major taxpayers
Normative Instruction 2,317/2026 expands the Confia programme following OECD’s Cooperative Compliance model. Currently, 51 participating companies represent approximately 10% of federal tax revenue.
Qualified participants receive a 1% CSLL discount after 12 months, increasing to 3% after three years of compliance. Companies also gain priority processing, preferential bidding consideration, and access to the Consensus Revenue mediation programme. During the pilot phase, 266 certificates were issued without litigation, eliminating previous legal disputes.
AEO: Enhanced foreign trade benefits
Normative Instruction 2,318/2026 updates the Brazilian Authorised Economic Operator (AEO) Programme by dividing AEO-Compliance certification into three tiers: Essential, Qualified, and Reference AEO-C.
The Essential level offers simplified entry procedures designed to boost agility for exporting companies. The Reference tier is reserved for businesses holding both AEO certification and either the Sintonia A+ or Confia seal, recognising excellence across all tax obligations.
Reference AEO-C companies gain significant advantages: They can defer foreign trade tax payments until after customs clearance, improving cash flow, and receive automatic green channel status for import and export declarations, enabling faster cargo processing.
