Documents to pay an overseas supplier with USDT: what to gather before the transaction
Since 2026, paying an overseas supplier with a stablecoin is a foreign exchange operation, and the provider asks for the purpose and the recipient's details. What your company should have on hand before sending.
Historical reference: June 9, 2026. Published on this site on November 2, 2026. Dates in the text identify the period covered.
In this article
Key points
- An international payment with USDT has been a foreign exchange operation since February 2, 2026, and the provider must record the purpose and the details of the person receiving abroad.
- Classifying the purpose is the client's responsibility. Up to US$50,000 per transaction, a simplified list of codes is used; above that, a detailed list.
- The Central Bank of Brazil (BCB) does not set a single list of documents: the provider may request or waive supporting documents, depending on the risk of the client and the transaction.
- The basic kit is an invoice or contract, recipient details, purpose, a confirmed TRC-20 wallet and, after sending, the receipt with the transaction hash.
Paying an overseas supplier with USDT looks like a simple wallet-to-wallet transfer, but for a Brazilian company it now follows a foreign exchange procedure. Anyone who reaches the moment of sending without the right documents loses time, and sometimes the transaction. This guide lists what to gather beforehand, why, and how to keep it afterward, based on the Central Bank of Brazil's rules.
The change comes from BCB Resolution No. 521/2025, which brought international payments or transfers with virtual assets into the foreign exchange market. The part on collecting the purpose took effect on May 4, 2026, as the article on what changed on May 4 shows.
- Per-payment cutoff between the simplified (Annex III) and detailed (Annex IV) lists of purposes
- US$50,000
- Limit per transaction when the counterparty is not authorized to operate in foreign exchange (art. 29, IV, BCB Res. 277)
- US$100,000
- Minimum period the authorized institution must keep the documents (art. 8, BCB Res. 277)
- 10 years
What the rule requires of the service provider
Article 76-C of BCB Resolution 277, added by Resolution 521, requires the virtual asset service provider to obtain the payment's purpose from the client, to offer guidance on classifying it and to collect the Annex VI information about who pays or receives abroad. Article 4 of the same resolution says that classifying the purpose is the client's responsibility.
On supporting documents, the rule is flexible. Article 7 allows the institution to request or waive information and supporting documents, depending on its assessment of the client and the characteristics of the transaction. Anti-money-laundering follows BCB Circular No. 3,978/2020, which requires knowing the client and understanding the origin and purpose of the transaction. In practice, a company that pays often and has a clean record is questioned less than one making a large first transaction.
The Central Bank defines the information the provider records and sends. The exact list of documents varies: each provider sets its own policy. So the material below is what is usually requested and useful for your accounting, not a single legal list.
The document kit, item by item
| Document | What it is for | Note |
|---|---|---|
| Invoice (commercial invoice) | Proves the sale: amounts, items, parties, payment terms and bank or wallet details | Check that the issuer's name and country match the payment recipient |
| Purchase order or proforma | Shows the purchase was agreed before billing, especially in advance payments | Important when the final invoice only comes after payment |
| Supply contract or agreement | Gives a basis for recurring or high-value payments | Useful to justify the purpose and amounts above US$50,000 |
| Recipient details | Name or company name, country and TRC-20 wallet; whether it is a company or an individual, and the relationship with the payer | Required by Annex VI and by the monthly report to the Central Bank |
| Shipping documents | Bill of lading, air waybill or transport document, when the goods have already shipped | Not always requested; keep them for the import accounting |
| Transaction receipt | Shows amount, exchange rate, fees and the transaction hash | Arrives after sending; the hash lets you check the transaction on a public explorer |
Purpose and recipient details
The purpose is a code. Up to the equivalent of US$50,000 per payment, the simplified list in Annex III applies, in which payment for a purchase falls under “purchase or sale of goods” (code 12995) or “purchase or sale of services.” Above that amount, the more detailed Annex IV applies: for imports, the code depends on whether payment is in advance or later and on the term, from up to 180 days to more than 360 days. An advance payment of up to 180 days, for example, is code 12407.
Annex VI asks for two data points about the other end: the type of who pays or receives abroad (for example, a non-financial company or an individual) and the relationship with the client, which is either “transaction between companies of the same economic group” or “other.” In addition, the Annex II-A report includes the recipient's name and country, the date, the asset, the quantity and the reference value in reais.
- The recipient's full name or company name, exactly as on the invoice.
- The recipient's country.
- The destination TRC-20 wallet, confirmed through a second channel (see how to validate your supplier's wallet).
- Purpose: purchase of goods, a service or another nature, with the document that supports it.
- Relationship with the recipient: independent supplier or company in the same group.
When each document comes in
The full payment flow, from the agreement with the supplier to the test transfer, is in the step-by-step guide to paying a supplier in China with USDT. From the documents' point of view, there are three moments:
- Before the quote: an invoice, order or contract in a readable file, with a name that identifies the supplier and the date, and recipient details that match the invoice.
- At contracting: the purpose, classified with the guidance the provider is required to offer (art. 76-C, II, of BCB Resolution 277), and the relationship with the recipient.
- After sending: the receipt with amounts, fees and transaction hash, added to the import file.
With USDT, a confirmed transaction is irreversible. A mistake in the wallet or the network is a permanent loss. That is why checking the details comes before sending, not after. To check a transaction afterward, see how to check a transaction on Tronscan.
How to keep records after payment
The authorized institution must keep the information and documents it collected for at least ten years (art. 8 of BCB Resolution 277). That applies to the provider; for the company, the period is set by tax and accounting law, which as a rule calls for five years or more. Confirm with your accountant.
One folder per payment does the job: invoice, receipt with the hash, proof of purpose and the wallet check. With that set, the company can answer an inspection or a question from the bank without rebuilding the path of the money.
At Swapo Finance, which acts as an intermediary on the client's behalf and order, a supplier payment requires identification of the recipient (name, country and TRC-20 wallet), the purpose and a supporting document, such as an invoice, order or contract. The intermediation fee (spread), from 0.8%, and the TRON network fee are shown before confirmation and repeated on the receipt, which carries the transaction hash for checking on Tronscan.
Frequently asked questions
Do I need an invoice to pay an overseas supplier with USDT?
The Central Bank does not set a single list of documents: the provider may request or waive supporting documents depending on the transaction's risk (art. 7 of BCB Resolution 277). In practice, the invoice, order or contract are usually requested, and they are useful for the company's accounting.
Which purpose should I state when paying a goods supplier?
Up to the equivalent of US$50,000 per payment, the Annex III list has “purchase or sale of goods” (12995). Above that, Annex IV separates imports by advance or later payment and by term; an advance payment of up to 180 days, for example, is code 12407. Classification is the client's responsibility, and the provider must give guidance.
How long should I keep the documents?
The authorized institution must keep the documents it collected for at least ten years. For the company, the periods follow tax and accounting law, as a rule five years or more; confirm with your accountant.
What is the transaction hash and why keep it?
It is the transfer's unique identifier on the blockchain. With it, anyone can check the amount, destination wallet and time on a public explorer such as Tronscan. Keeping the hash with the invoice proves the payment.
Found it useful? Share it with anyone who pays suppliers abroad.
Sources
- Resolução BCB nº 277, de 31 de dezembro de 2022 (arts. 4º, 7º, 8º, 76-A a 76-C e Anexos III, IV e VI) · Banco Central do Brasil, Dec 31, 2022
- Resolução BCB nº 521, de 10 de novembro de 2025 · Banco Central do Brasil, Nov 10, 2025
- Instrução Normativa BCB nº 693, de 19 de dezembro de 2025 · Banco Central do Brasil, Dec 19, 2025
- Circular nº 3.978, de 23 de janeiro de 2020 · Banco Central do Brasil, Jan 23, 2020
For information only, not investment advice. Third-party brands mentioned belong to their owners; the mention is journalistic and does not indicate a partnership or relationship with Swapo Finance.
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