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Brazil: Implementation of DeCripto for cryptoasset reporting under CARF

Reporting cryptoasset service providers will be required to submit reports under DeCripto starting in July 2026

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December 9, 2025

The Brazilian Federal Revenue Service (RFB) on November 17, 2025, announced the upcoming implementation of the Declaração de Criptoativos (DeCripto), in alignment with the OECD’s cryptoasset reporting framework (CARF).

While the current reporting framework will remain in effect until June 30, 2026, reporting cryptoasset service providers (CASPs) will be required to submit reports under DeCripto starting in July 2026, via the RFB’s Virtual Service Center (e-CAC).

The RFB confirmed that existing reporting obligations and deadlines remain unchanged for:

  • Brazilian reporting CASPs (Brazilian exchanges), which must submit monthly reports regardless of transaction value
  • Individual and entity cryptoasset users, who are required to report only when conducting transactions without the intermediation of Brazilian exchanges for amounts exceeding BRL 35,000 per month (previously BRL 30,000)

Read a December 2025 report prepared by the KPMG member firm in Brazil

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