> 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/3.5.-instrucao-normativa-rfb-no-2.291-2025-decripto.md).

# 3.5. RFB Normative Instruction No. 2,291/2025 (DeCripto)

Provides for the mandatory submission of information relating to transactions carried out with cryptoassets to the Special Secretariat of the Federal Revenue of Brazil (DeCripto).

The [Instruction](https://www.in.gov.br/en/web/dou/-/instrucao-normativa-rfb-n-2.291-de-14-de-novembro-de-2025-669274421), of November 14, 2025 (DOU of 11/17/2025), establishes the <mark style="background-color:purple;">Cryptoasset Declaration (DeCripto)</mark>, a new model for reporting information on transactions involving cryptoassets, and repeals the [RFB Normative Instruction No. 1,888/2019](/en/regulation/3.-federal-revenue-service/3.1.-instrucao-normativa-rfb-no-1.888-2019.md).

DeCripto is filed in the National Collection system, in e-CAC, in a layout defined in an Executive Declaratory Act by Copes, with ICP-Brazil digital signature whenever e-CAC requires it (arts. 3 and 4).

## Definitions:

* Cryptoasset: a digital representation of a value or right that can be transferred and stored electronically through the use of cryptography and distributed ledger technology or similar technology (Annex I).
* Reportable cryptoasset: any cryptoasset that can be used for payment or investment purposes and that is not a digital currency issued by a central bank or a specific electronic money product. Virtual assets defined by Law No. 14,478/2022 are included (Annex I).

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The definitions and due diligence procedures (AML/KYC) applicable to providers are set out in Annexes I and II of the Instruction (art. 2).
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## Obligations:

The following are required to file DeCripto (art. 5):

* the <mark style="background-color:purple;">cryptoasset service provider</mark> that is a tax resident in Brazil, incorporated under Brazilian law, managed in Brazil, with regular business premises in Brazil or that provides cryptoasset services in Brazil. Service in Brazil is considered to exist, for example, when a ".br" domain is used, payment methods such as PIX are indicated, or advertising is clearly targeted at residents of Brazil (§ 1); and
* the individual or entity resident or domiciled in Brazil, in transactions carried out through a provider resident abroad, through a decentralized platform or without a provider, <mark style="background-color:purple;">when the monthly value of the transactions is greater than R$35,000.00 (thirty-five thousand reais)</mark> (§ 3).

DeCripto must be submitted (art. 12):

* <mark style="background-color:purple;">monthly</mark>, by the last business day of the month following the transactions; and
* annually, by the last business day of January of the following calendar year, for balance information and for the information provided for in art. 8.

## Penalties:

The individual or entity that fails to provide the information required of it, or provides it outside the established deadlines, or omits information or provides inaccurate, incomplete, or incorrect information, shall be subject to the following fines (art. 13):

I - for late filing:

a) R$500.00 (five hundred reais) per month or part thereof, if the entity is in its initial phase of activity, tax-immune or tax-exempt, opting for Simples Nacional or if, in the last return, it calculated Corporate Income Tax (IRPJ) based on presumed profit;

b) R$1,500.00 (one thousand five hundred reais) per month or part thereof, if the entity is not included in item "a"; or

c) R$100.00 (one hundred reais) per month or part thereof, if an individual.

II - for submission with inaccurate, incomplete or incorrect information or with omission of information:

a) 3% (three percent) of the value of the transaction, not less than R$100.00 (one hundred reais), if an entity; or

b) 1.5% (one point five percent) of the value of the transaction, if an individual.

III - for failure to comply with a summons within the deadline, R$500.00 (five hundred reais) per calendar month.

No fine applies to errors, omissions, or inaccuracies corrected before the start of any ex officio proceeding (art. 15, sole paragraph). If there is an indication of the crime of money laundering, the Federal Public Prosecutor's Office may be notified (art. 14).

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Effective date (art. 19): the Instruction entered into force on the date of its publication and takes effect as of 01/01/2026 with regard to art. 8, as of 07/01/2026 with regard to arts. 7, 9 and 18 (including the repeal of RFB Normative Instructions No. 1,888/2019 and No. 1,899/2019) and immediately with regard to the other provisions.
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The Instruction presents various specific requirements and situations in which the penalty amounts may be reduced. We recommend that any questions be directed to your preferred attorney.
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*Updated on 28/10/2026.*