{"id":2945,"date":"2025-12-10T10:30:39","date_gmt":"2025-12-10T13:30:39","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2945"},"modified":"2026-01-06T15:12:52","modified_gmt":"2026-01-06T18:12:52","slug":"rfb-passa-a-adotar-o-padrao-internacional-carf-ocde-e-implementa-da-decripto-a-partir-de-2026","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/rfb-passa-a-adotar-o-padrao-internacional-carf-ocde-e-implementa-da-decripto-a-partir-de-2026\/","title":{"rendered":"RFB Adopts the International CARF\/OECD Standard and Implements DeCripto as of 2026"},"content":{"rendered":"<p>On <strong>November 14, 2025<\/strong>, the <strong>Brazilian Federal Revenue Service (RFB)<\/strong> issued <strong>Normative Instruction No. 2,291<\/strong>, which fully updates the national reporting model for <strong>crypto-asset transactions<\/strong>, in force since 2019, in order to align it with the <strong>Crypto-Asset Reporting Framework (CARF)<\/strong>\u2014the international standard for automatic exchange of information established by the <strong>Organisation for Economic Co-operation and Development (OECD)<\/strong>.<\/p>\n<p>This measure represents a significant step forward in aligning Brazil with <strong>international tax transparency practices<\/strong>, expanding cooperation mechanisms among tax authorities and strengthening efforts to combat <strong>tax evasion, money laundering, and the financing of illicit activities<\/strong>.<\/p>\n<p>Normative Instruction RFB No. 2,291\/2025 implements the <strong>CARF standard<\/strong> in Brazil, which has been adopted by <strong>more than 70 jurisdictions<\/strong> that are signatories to the <strong>Multilateral Convention on Mutual Administrative Assistance in Tax Matters<\/strong>. As a result:<\/p>\n<ul>\n<li>The <strong>current crypto-asset reporting model<\/strong> will remain in force until <strong>June 30, 2026<\/strong>.<\/li>\n<li>As of <strong>July 2026<\/strong>, information must be submitted <strong>exclusively through the Crypto-Asset Declaration (DeCripto)<\/strong>, accessed via <strong>e-CAC<\/strong>.<\/li>\n<\/ul>\n<p><strong>DeCripto<\/strong> replaces the previous system and fully reflects international requirements regarding <strong>standardization, level of detail, and traceability<\/strong> of crypto-asset transactions.<\/p>\n<ol>\n<li><strong> Reporting Obligations: Maintenance of Existing Rules and Expansion to Foreign Service Providers<\/strong><\/li>\n<\/ol>\n<p>The new regulation preserves the reporting framework already known to taxpayers.<\/p>\n<p>The following remain subject to <strong>mandatory monthly reporting<\/strong>:<\/p>\n<ul>\n<li><strong>Exchanges domiciled in Brazil<\/strong>, regardless of transaction volume;<\/li>\n<li><strong>Individuals and legal entities<\/strong> carrying out transactions <strong>without intermediation by Brazilian exchanges<\/strong>, provided that the <strong>monthly volume exceeds R$ 35,000<\/strong> (previously R$ 30,000).<\/li>\n<\/ul>\n<p><strong>Relevant Addition: Foreign Crypto-Asset Service Providers<\/strong><\/p>\n<p>The Normative Instruction now also requires information to be provided by:<\/p>\n<ul>\n<li><strong>Crypto-Asset Service Providers domiciled abroad<\/strong>, provided that they <strong>offer services to users located in Brazil<\/strong>.<\/li>\n<\/ul>\n<p>This requirement derives from <strong>Article 11 of Law No. 14,754\/2023<\/strong> and ensures that tax transparency extends to transactions intermediated by <strong>global platforms<\/strong>, which historically have been subject to limited national tax supervision.<\/p>\n<ol start=\"2\">\n<li><strong> Due Diligence and AML\/KYC Controls as of January 2026<\/strong><\/li>\n<\/ol>\n<p>One of the central advances of <strong>Normative Instruction No. 2,291\/2025<\/strong> is the imposition, as of <strong>January 1, 2026<\/strong>, of <strong>mandatory due-diligence procedures<\/strong>, in line with the CARF standard, including:<\/p>\n<ul>\n<li>Identification and verification of user identity;<\/li>\n<li><strong>Anti-Money Laundering and Counter-Terrorism Financing (AML)<\/strong> procedures;<\/li>\n<li><strong>Know Your Customer (KYC)<\/strong> rules;<\/li>\n<li>Risk-based parameterization and <strong>continuous transaction monitoring mechanisms<\/strong>.<\/li>\n<\/ul>\n<p>These requirements bring the crypto-asset sector closer to the controls applied to the <strong>traditional financial system<\/strong> and enhance the reliability of information exchanged with other jurisdictions.<\/p>\n<ol start=\"3\">\n<li><strong> Scope of the Regulation: Absence of Taxation Provisions<\/strong><\/li>\n<\/ol>\n<p>It is important to emphasize that <strong>Normative Instruction RFB No. 2,291\/2025 does not address the taxation of crypto-assets<\/strong>. Its purpose is exclusively to:<\/p>\n<ul>\n<li>Improve information flows;<\/li>\n<li>Standardize reporting;<\/li>\n<li>Enable automatic exchange of information with other countries;<\/li>\n<li>Strengthen instruments for the prevention of illicit activities.<\/li>\n<\/ul>\n<p>The <strong>tax regime applicable to gains and income derived from crypto-assets<\/strong> remains governed by existing rules (<strong>Law No. 14,754\/2023<\/strong>, IRPF\/IRPJ regulations, etc.).<\/p>\n<ol start=\"4\">\n<li><strong> Conclusion<\/strong><\/li>\n<\/ol>\n<p>The adoption of <strong>CARF<\/strong> places Brazil among the countries that apply <strong>high international tax-transparency standards<\/strong>. The implementation of <strong>DeCripto<\/strong> and the expansion of reporting obligations to <strong>foreign service providers<\/strong> represent structural advances that:<\/p>\n<ul>\n<li>Increase the <strong>traceability of crypto-asset transactions<\/strong>;<\/li>\n<li>Strengthen the fight against <strong>illicit practices<\/strong>;<\/li>\n<li>Expand <strong>international tax cooperation<\/strong>;<\/li>\n<li>Prepare the regulatory environment for the <strong>growing global integration of the crypto-asset market<\/strong>.<\/li>\n<\/ul>\n<p>Companies in the sector, investors, and tax professionals should <strong>prepare for the new regulatory landscape<\/strong>, particularly with respect to <strong>AML\/KYC procedures<\/strong> and the <strong>transition to the new reporting model by July 2026<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>On November 14, 2025, the Brazilian Federal Revenue Service (RFB) issued Normative Instruction No. 2,291, which fully updates the national reporting model for crypto-asset transactions, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2945"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2945\/revisions"}],"predecessor-version":[{"id":3060,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2945\/revisions\/3060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2946"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}