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Brazil
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Brazil
Draft Legislation Published
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
31 January 2027
REGISTRATION DEADLINE
No registration deadline, but requirements to report information via Coleta Nacional System
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 17 November 2026
Record Retention Period
5 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: "For Brazilian residents the regulations explicitly require the collection of the CPF (Cadastro de Pessoas Físicas) for resident individuals and the CNPJ (Cadastro Nacional da Pessoa Jurídica) for resident entities.
For non-residents, TINs are subject to reasonableness standard (cross check with AML/KYC) and format verification."
Reporting Requirements: In addition to annual CARF-style aggregate reporting, Brazil also requires service providers to report monthly individualized information for each transaction in crypto-assets, including date, type, crypto-asset used, quantity and value. Brazil also requires reporting of balances of both fiat currencies as well as crypto-assets.
Penalty Framework
Late filing:
- R$ 500 to R $1,500 per month for entities(depending on entity type)
- R$ 100 per month for individuals.
Inaccurate or omitted information:
- R$ 3% of transaction volume for entities
- R$ 1.5% of transaction volume for individuals
Failure to provide a TIN:
- Penalty of R$ 500 per failure.
Official Sources
🔗 CARF/DAC8 Website: Brazil Actions Relating to DeCripto Website
🔗 Legislative Package: RFB nº 2.291, de 14 de novembro de 2025
Jurisdiction Selector
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Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.