Instrução Normativa RFB No. 2,291/2025, published by Brazil's Federal Revenue Service (Receita Federal do Brasil, RFB) on 14 November 2025, takes effect on 1 July 2026 and replaces Instrução Normativa RFB No. 1,888/2019 in full. The new rule is final and enacted: exchanges and other crypto-asset service providers have been required to report under the CARF-aligned standard since 1 January 2026, while the DeCripto electronic form and self-reporting obligations for individual users without a Brazilian intermediary become operative from 1 July 2026.
Instrução Normativa No. 2,291/2025 creates the Declaração de Criptoativos (DeCripto), an electronic declaration form submitted through the RFB's Virtual Service Centre (e-CAC). Licensed crypto-asset service providers domiciled in Brazil must report monthly regardless of transaction value. Individual and corporate taxpayers who conduct crypto-asset transactions without a Brazilian-domiciled intermediary must report when monthly transaction totals exceed BRL 35,000. The rule aligns Brazil's domestic reporting obligation with the OECD's Crypto-Asset Reporting Framework (CARF), allowing the RFB to share information automatically with foreign tax authorities under existing tax treaties.
Brazilian-licensed exchanges, digital asset brokers, and custody providers must update their reporting systems to populate the expanded DeCripto form fields, which capture transaction categories beyond those required under IN 1,888/2019, including transfers, payments, and exchanges. Foreign platforms serving Brazilian tax residents must appoint a Brazilian fiscal representative and complete e-CAC registration before 1 July 2026. Failure to file the DeCripto return attracts minimum penalties of BRL 100 per month, with higher sanctions for inaccurate or late submissions.
IN 2,291/2025 does not alter the capital gains tax treatment of crypto-asset disposals, the monthly BRL 35,000 exemption from gains tax, or the obligation to declare crypto assets in annual income tax returns (DIRPF). Staking rewards, airdrops, and assets received in hard forks are not explicitly addressed in the new instruction; supplementary RFB guidance is expected. Providers that began complying with the CARF-standard reporting from 1 January 2026 should verify that their existing submissions satisfy the expanded DeCripto form requirements before the July transition date.
Licentium advises crypto-asset service providers and foreign platforms on Brazilian regulatory compliance, CARF alignment, and cross-border reporting obligations. Entities facing DeCripto registration requirements or seeking to assess their exposure under IN 2,291/2025 are welcome to contact us. Work we undertake includes VASP regulatory advisory, tax reporting framework analysis, foreign-platform Brazil market entry structuring, and CARF and DAC8 alignment assessments.
Source: Receita Federal do Brasil, Atos referentes à DeCripto (IN RFB No. 2,291/2025), 14 November 2025