Resolução BCB nº 521/2025 · Regulation · Added Jul 8, 2026 Effective
Feb 2, 2026
Brazil’s Central Bank Resolution 521/2025 brings specified virtual-asset services into the foreign-exchange framework, including international transfers, card-related transfers,...
Lei nº 14.478/2022 · Act · Added Jun 4, 2026 Effective
Jun 20, 2023
Brazil’s Law 14,478/2022 sets federal rules for virtual asset services and VASPs, requiring authorization, preserving CVM securities jurisdiction,...
Law No. 14,478/2022, art. 10; Penal Code art. 171-A · Act · Added Jul 9, 2026 Effective
Jun 20, 2023
Brazil’s Law No. 14,478/2022 added Penal Code art. 171-A, creating a fraud offense involving virtual assets, securities or...
Lei nº 9.613/1998, as amended by Lei nº 14.478/2022 · Act · Added Jul 9, 2026 Effective
Jun 20, 2023
Brazil’s AML Law applies customer identification, recordkeeping, internal controls and Coaf reporting duties to VASPs after Law No....
Lei nº 7.492/1986; Lei nº 14.478/2022 art. 11 · Act · Added Jul 9, 2026 Effective
Jun 20, 2023
Brazil’s financial-crimes law treats covered virtual-asset service providers as financial institutions for Law No. 7,492/1986 purposes after Law...
Lei nº 14.754, de 12 de dezembro de 2023 · Act · Added Jul 9, 2026 Effective
Jan 1, 2024
Applies Brazil’s offshore-income tax regime to qualifying virtual assets, digital wallets, controlled entities, and trusts, with RFB guidance...
IN RFB nº 1.888/2019 · Tax guidance · Added Jul 9, 2026 Repealed
Aug 1, 2019
Brazil’s former Receita Federal crypto-asset reporting regime required domestic exchanges and certain residents to report crypto transactions. Effective...
Instrução Normativa RFB nº 2.291/2025 · Regulation · Added Jul 9, 2026 Effective
Nov 17, 2025
Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and...
Decreto nº 11.563/2023 · Decree · Added Jul 8, 2026 Effective
Jun 20, 2023
Brazilian decree assigning Banco Central do Brasil authority to regulate, authorize and supervise virtual asset service providers under...
Resolução CVM nº 175/2022 · Regulation · Added Jul 9, 2026 Effective
Oct 2, 2023
Brazil’s in-force investment funds framework consolidates fund rules and treats eligible cryptoassets as financial assets for FIFs under...