PlsPeluz
--
Declaration of Cryptoassets (DeCripto)
The Federal Revenue Service has established
new rules for the declaration of operations with cryptoassets through Normative Instruction RFB No. 2,291/2025. The main change is the creation of the Declaration of Cryptoassets (DeCripto), a new monthly and annual accessory obligation, and the update of the threshold for mandatory declaration for individuals.
Main Changes
Creation of DeCripto: This new declaration replaces the old Normative Instruction 1888 and requires a greater detail of the operations. It must be submitted monthly by digital asset service providers (exchanges), and annually by individuals and legal entities residing in Brazil that carry out operations with cryptoassets on foreign exchanges, in P2P (peer-to-peer) operations, or on decentralized platforms (DeFi).
New Limit for Individuals: The monthly limit for the mandatory declaration of operations by individuals, aimed at calculating capital gains with tax collection, has been adjusted to **R
35mil**(the previous amount was R35 m i l ** open paren the previous amount was cap R
35𝑚𝑖𝑙**(the previous amount was R$ mil). If the total sales operations in the month exceed this amount, the taxpayer is required to declare and collect the tax due in the following month.
International Alignment: The new rules aim to align Brazil with the international standard for automatic exchange of information from the OECD (Organization for Economic Cooperation and Development), with the objective of curbing fraud and tax evasion.
Access via e-CAC: The provision of information for DeCripto will be carried out through the Virtual Service Center for Taxpayers (e-CAC) of the Federal Revenue Service.
The new rules are already in effect as of November 2025, with the first submission of DeCripto expected at the beginning of 2026.
The Federal Revenue Service has established
new rules for the declaration of operations with cryptoassets through Normative Instruction RFB No. 2,291/2025. The main change is the creation of the Declaration of Cryptoassets (DeCripto), a new monthly and annual accessory obligation, and the update of the threshold for mandatory declaration for individuals.
Main Changes
Creation of DeCripto: This new declaration replaces the old Normative Instruction 1888 and requires a greater detail of the operations. It must be submitted monthly by digital asset service providers (exchanges), and annually by individuals and legal entities residing in Brazil that carry out operations with cryptoassets on foreign exchanges, in P2P (peer-to-peer) operations, or on decentralized platforms (DeFi).
New Limit for Individuals: The monthly limit for the mandatory declaration of operations by individuals, aimed at calculating capital gains with tax collection, has been adjusted to **R
35mil**(the previous amount was R35 m i l ** open paren the previous amount was cap R
35𝑚𝑖𝑙**(the previous amount was R$ mil). If the total sales operations in the month exceed this amount, the taxpayer is required to declare and collect the tax due in the following month.
International Alignment: The new rules aim to align Brazil with the international standard for automatic exchange of information from the OECD (Organization for Economic Cooperation and Development), with the objective of curbing fraud and tax evasion.
Access via e-CAC: The provision of information for DeCripto will be carried out through the Virtual Service Center for Taxpayers (e-CAC) of the Federal Revenue Service.
The new rules are already in effect as of November 2025, with the first submission of DeCripto expected at the beginning of 2026.
Disclaimer: Includes third-party opinions. No financial advice. May include sponsored content. See T&Cs.
166
0