DeCripto: the Federal Revenue Service's new crypto-asset declaration takes effect on July 1, 2026
RFB Normative Instruction 2,291/2025 replaces the crypto-asset declaration created in 2019 with a model aligned to the OECD standard. What changes for providers, companies and individuals starting Wednesday.
Historical reference: June 30, 2026. Published on this site on November 2, 2026. Dates in the text identify the period covered.
In this article
Key points
- DeCripto, created by IN RFB 2,291/2025, takes effect on July 1, 2026 and repeals INs 1,888 and 1,899 of 2019.
- Crypto-asset service providers operating in Brazil, including foreign ones, report every transaction each month; the rule incorporates the OECD's CARF standard.
- Individuals and companies report directly only transactions made outside Brazilian providers, when they exceed R$35,000 per month (it was R$30,000).
- The rule covers data collection only: it creates no tax and does not change how gains are taxed.
Brasília, June 30, 2026 — Starting tomorrow, Wednesday, July 1, information on crypto-asset transactions will be delivered to Brazil's Federal Revenue Service (Receita Federal) through a new model, the Crypto-Asset Declaration, or DeCripto. It was created by RFB Normative Instruction No. 2,291, of November 14, 2025, published in the Federal Official Gazette on November 17, and ends the obligation established by RFB IN No. 1,888/2019.
The Receita says the change brings Brazil closer to tax administrations in other countries that adopt the OECD standard, in the fight against tax evasion, money laundering and the financing of criminal activity, and that the rule deals only with data collection. It creates no tax and does not change the rule for taxing gains, a topic the article on the lapse of Provisional Measure 1,303 followed in October 2025.
- Start of DeCripto and repeal of INs 1,888 and 1,899 (art. 19 of IN 2,291)
- 7/1/2026
- Monthly threshold for individuals and companies to report directly (art. 5, § 3); under IN 1,888 it was R$30,000
- R$35,000
- First monthly deadline: July data, due by the last business day of August (art. 12)
- 8/31/2026
What DeCripto replaces
RFB IN 1,888/2019 created the obligation for exchanges, and for users in certain situations, to report transactions to the Receita. IN 2,291 repeals that rule and IN 1,899/2019 (art. 18) and defines the new document. Article 19 staggers the effective dates: the provision on aggregate reporting under the CARF standard has applied since January 1, 2026; the rules on reporting each transaction and on repeal apply from July 1, 2026; the rest has applied since publication.
CARF stands for Crypto-Asset Reporting Framework, the OECD standard for tax authorities to automatically exchange information on crypto assets. It is not the Administrative Council of Tax Appeals, which uses the same acronym in Brazil.
Who reports and what is reported
Article 5 defines two groups of obligated parties.
Under the text of article 5, anyone who buys and sells crypto assets on a Brazilian provider does not have to file DeCripto for those transactions: the provider reports. The direct obligation falls on those who use foreign exchanges, their own wallets with intermediary-free trading, P2P and DeFi, above the threshold.
Article 6 lists the reportable transactions: buying and selling, swaps between crypto assets, transfers (such as airdrops, staking, mining and lending), purchases of goods or services above US$50,000, transfers to self-custodied wallets, involuntary losses, and the distribution and redemption of asset-referenced crypto assets. For providers, the rule also requires due diligence procedures to identify reportable users, described in Annex II.
Stablecoins count as crypto assets for reporting purposes. For a company paying an overseas supplier, the obligation to the Receita falls on the provider when the provider carries out the USDT purchase, and depends on the threshold when the transaction takes place outside a provider. The Central Bank of Brazil's foreign exchange rule is a separate obligation.
Deadlines, filing channel and penalties
| Topic | Rule | Provision |
|---|---|---|
| Channel | Coleta Nacional system, in e-CAC; layout defined by an executive act of Copes | Art. 3 |
| Frequency | Monthly report, due by the last business day of the following month, at 11:59:59 p.m. Brasília time; annual report, due by the last business day of January | Art. 12 |
| Late filing | R$100 per month for individuals; R$500 or R$1,500 per month for legal entities, depending on classification | Art. 13, I |
| Incorrect or omitted information | 1.5% of the transaction amount for individuals; 3% for legal entities, with a minimum of R$100 | Art. 13, II |
| Reduction | 50% if filing occurs before an ex officio procedure; no penalty if the correction occurs within that same period, by amended filing | Art. 13, § 1, and art. 15 |
| Notice to the federal prosecutors | The Receita may report signs of money laundering to the Federal Public Prosecutor's Office (MPF) | Art. 14 |
The layout was published by Copes Executive Declaratory Act No. 2, of December 31, 2025, with the guidance manual in version 1.0. In March 2026, the Receita said the testing environment for entities in the sector would be available until March 30. The first monthly filing under the new rules, with July data, is due on August 31, 2026.
What to do now
- Providers: confirm layout v1.0, the e-CAC registration and the Annex II due diligence procedures for the July report.
- Companies and individuals who trade outside Brazilian providers: add up the month's transactions and check whether they exceeded R$35,000; keep records of each transaction.
- Those who only trade on a Brazilian provider: check that the registration data is correct, because that is what the provider reports.
- Anyone unsure about classification: consult an accountant, because the rule has specific provisions by type of transaction.
DeCripto adds to the 2022 legal framework, described in what Law 14,478 already requires, and to the growth of stablecoins in the country's crypto flow, shown in stablecoins dominate crypto flow in Brazil. The result is a market more visible to tax authorities: what used to stay on exchanges is now cross-checked automatically, including with data from other countries.
Frequently asked questions
When does DeCripto take effect?
The main part, on reporting each transaction and repealing INs 1,888 and 1,899, applies from July 1, 2026 (art. 19, II, of IN RFB 2,291/2025). Aggregate reporting under the CARF standard has applied since January 1, 2026. The first monthly filing, with July data, is due on August 31, 2026.
Does an individual need to file DeCripto?
Only in the cases in article 5, item II: transactions through a provider resident abroad, a decentralized platform or without a provider, when the monthly amount exceeds R$35,000. Those who trade only on a Brazilian provider do not file DeCripto for those transactions, because the provider reports.
Does DeCripto change how crypto assets are taxed?
No. The Receita said the normative instruction deals exclusively with data collection. The rule for taxing gains is not part of it.
What is the OECD's CARF?
It is the Crypto-Asset Reporting Framework, an international standard for tax administrations to receive and automatically exchange data on crypto-asset transactions. The acronym is the same as Brazil's Administrative Council of Tax Appeals, but they are different things.
What is the penalty for filing DeCripto late?
Under article 13, item I, of IN 2,291, it is R$100 per month for individuals and R$500 or R$1,500 per month for legal entities, depending on classification. Incorrect or omitted information carries a penalty of 1.5% (individuals) or 3% (legal entities) of the transaction amount.
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Sources
- Instrução Normativa RFB nº 2.291, de 14 de novembro de 2025 (DOU de 17/11/2025) · Receita Federal, Nov 14, 2025
- Atos referentes à DeCripto (IN RFB 2291/2025) · Receita Federal, Jan 9, 2026
- Receita Federal constrói a transição para a DeCripto em interação com a sociedade · Receita Federal, Mar 17, 2026
- Instrução Normativa RFB nº 2.291/2025 – Declaração de Criptoativos (DeCripto) · Cepeda Advogados, Nov 24, 2025
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