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Crypto regulation timeline

  1. 03/05/2019

    IN RFB No. 1,888/2019

    Repealed / replaced

    Creates the obligation to report crypto-asset operations to the Receita Federal (Brazilian exchanges and people operating abroad or without an exchange).

    • Primary sourceReceita Federal: Perguntas e Respostas IRPF 2026 (versão 1.00, 23/04/2026)· Last checked: 31/10/2026See original data ↗

  2. 11/10/2022

    CVM Guidance Opinion 40

    In force

    CVM guidance on crypto assets and the securities market.

    • Primary sourceCVM: Parecer de Orientação CVM nº 40, de 11/10/2022: os criptoativos e o mercado de valores mobiliários (DOU de 14/10/2022)· Last checked: 31/10/2026See original data ↗

  3. 21/12/2022

    Law No. 14,478/2022 (Virtual Assets Legal Framework)

    In force

    Guidelines for the provision of virtual-asset services and the regulation of service providers.

    Law No. 14.478/2022 ↗

    • Primary sourceCongresso Nacional / Presidência: Lei nº 14.478, de 21 de dezembro de 2022 (DOU de 22/12/2022)· Last checked: 31/10/2026See original data ↗

  4. 13/06/2023

    Decree No. 11,563/2023

    In force

    Regulates Law 14,478 and assigns powers to the Central Bank of Brazil.

    Decree No. 11.563/2023 ↗

    • Primary sourcePresidência da República: Decreto nº 11.563, de 13 de junho de 2023 (DOU de 14/06/2023)· Last checked: 31/10/2026See original data ↗

  5. 12/12/2023

    Law No. 14,754/2023

    In force

    Taxation of financial investments abroad, including virtual assets classified as such (15% in the annual return).

    Law No. 14.754/2023 ↗

    • Primary sourceCongresso Nacional / Presidência: Lei nº 14.754, de 12 de dezembro de 2023 (DOU de 13/12/2023)· Last checked: 31/10/2026See original data ↗
    • Primary sourceMinistério da Fazenda / Receita Federal: Perguntas e Respostas: tributação de renda no exterior (Lei 14.754/2023 e IN RFB 2.180/2024), perguntas 18 e 19· Last checked: 31/10/2026See original data ↗

  6. 11/03/2024

    IN RFB No. 2,180/2024

    In force

    Regulates Law 14,754; defines when virtual assets are financial investments and when they are located abroad.

    • Primary sourceMinistério da Fazenda / Receita Federal: Perguntas e Respostas: tributação de renda no exterior (Lei 14.754/2023 e IN RFB 2.180/2024), perguntas 18 e 19· Last checked: 31/10/2026See original data ↗
    • Primary sourceReceita Federal: Perguntas e Respostas IRPF 2026 (versão 1.00, 23/04/2026)· Last checked: 31/10/2026See original data ↗

  7. 11/06/2025

    MP nº 1.303/2025

    Repealed / replacedLapsed

    Provisional measure on the taxation of financial investments and virtual assets. Status in the Chamber of Deputies: "Perdeu a Eficácia" (lapsed).

    • Primary sourceCâmara dos Deputados: MPV 1.303/2025: situação "Perdeu a Eficácia" (API de Dados Abertos)· Last checked: 31/10/2026See original data ↗

  8. 10/11/2025

    BCB Resolutions No. 519, 520 and 521

    In force

    Authorization, incorporation and operation of virtual-asset service providers, and operations in the foreign-exchange market. In force from 02/02/2026.

    BCB Resolution No. 520 ↗

    • Primary sourceBanco Central do Brasil: Resolução BCB nº 520, de 10 de novembro de 2025 (vigência 02/02/2026)· Last checked: 31/10/2026See original data ↗

  9. 14/11/2025

    IN RFB No. 2,291/2025 (DeCripto)

    In force

    Creates the Crypto-Asset Declaration under the CARF/OECD standard; repeals IN 1,888/2019. In force from 01/07/2026.

    • Primary sourceReceita Federal: Atos referentes à DeCripto (IN RFB 2.291/2025)· Last checked: 31/10/2026See original data ↗
    • Primary sourceReceita Federal: Perguntas e Respostas IRPF 2026 (versão 1.00, 23/04/2026)· Last checked: 31/10/2026See original data ↗

  10. 01/03/2026

    CMN Resolution No. 5,280/2026

    In force

    Brings virtual-asset service providers within the scope of Complementary Law 105/2001 (confidentiality of operations).

    CMN Resolution No. 5280 ↗

  11. 29/04/2026

    ADE Codar No. 16/2026

    In force

    Creates tax payment code 1897: IRPF, capital gain on the disposal of crypto assets.

    • Primary sourceReceita Federal (Codar): Ato Declaratório Executivo Codar nº 16, de 30 de abril de 2026 (DOU de 29/04/2026, p. 42)· Last checked: 31/10/2026See original data ↗Checked against the excerpt published in the official search of the Diário Oficial da União (Official Gazette).

  12. 01/07/2026

    DeCripto comes into force

    In force

    Start of the new data-collection system, replacing IN 1,888/2019.

    • Primary sourceReceita Federal: Perguntas e Respostas IRPF 2026 (versão 1.00, 23/04/2026)· Last checked: 31/10/2026See original data ↗
    • Primary sourceReceita Federal: Manual de Orientação do Leiaute da DeCripto, versão 1.01 (ago/2026), ADE Copes nº 02/2025· Last checked: 31/10/2026See original data ↗

  13. 25/09/2026

    BCB Resolution No. 589/2026

    In transition

    Amends BCB Resolution 520, with effect from 01/10/2026 and 01/01/2027.

    BCB Resolution No. 589 ↗

  14. TODAY →