> For the complete documentation index, see [llms.txt](https://www.opensourcelaw.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.opensourcelaw.com.br/en/regulation/3.-federal-revenue-service.md).

# 3. Federal Revenue Service

Since July 1, 2026, the reporting of information on cryptoasset transactions to the Federal Revenue Service is carried out through the <mark style="background-color:purple;">Cryptoasset Declaration (DeCripto)</mark>, established by Normative Instruction RFB No. 2,291/2025, which revoked Normative Instruction RFB No. 1,888/2019.

{% hint style="info" %}
Official Federal Revenue Service page on DeCripto: [gov.br/receitafederal](https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/criptoativos/decripto).
{% endhint %}

## Updates:

New pages:

* [3.5. Normative Instruction RFB No. 2,291/2025 (DeCripto)](/en/regulation/3.-federal-revenue-service/3.5.-instrucao-normativa-rfb-no-2.291-2025-decripto.md)
* [3.6. Question No. 473 (IRPF 2026 Questions and Answers)](/en/regulation/3.-federal-revenue-service/3.6.-question-no.-473-irpf-2026-questions-and-answers.md)
* [3.7. Question No. 653 (IRPF 2026 Questions and Answers)](/en/regulation/3.-federal-revenue-service/3.7.-question-no.-653-irpf-2026-questions-and-answers.md)

Revoked or outdated:

* [3.1. Normative Instruction RFB No. 1,888/2019](/en/regulation/3.-federal-revenue-service/3.1.-instrucao-normativa-rfb-no-1.888-2019.md): **revoked** by Normative Instruction RFB No. 2,291/2025, effective as of 07/01/2026.
* [3.2. COSIT Consultation Solution No. 218/2023](/en/regulation/3.-federal-revenue-service/3.2.-cosit-consultation-solution-no.-218-2023.md): issued during the validity of Normative Instruction RFB No. 1,888/2019.
* [3.3. Question No. 457](/en/regulation/3.-federal-revenue-service/3.3.-questao-no-457-perguntas-e-respostas-irpf-2023.md) and [3.4. Question No. 620](/en/regulation/3.-federal-revenue-service/3.4.-questao-no-620-perguntas-e-respostas-irpf-2023.md) (IRPF 2023 Questions and Answers): there is a more recent edition.

*Updated on 10/28/2026.*