Well, the Federal Revenue decided to tighten up and released a new regulation that includes those crypto assets — like Bitcoin and other digital currencies — within the automatic information exchange scheme with other countries. This will greatly assist in oversight and international cooperation.

This train is in the Normative Instruction RFB No. 2.298/2025. It changes the rules for identifying financial accounts and now includes electronic currency, central bank digital currency (CBDC), and crypto assets. With this, Brazil aligns itself with the international standard called the Crypto-Asset Reporting Framework (CARF), created by the OECD.

The rule comes into effect on January 1, 2026, but the data exchange itself will only start in 2027. From then on, banks, brokers, and companies dealing with cryptocurrencies will have to follow rules similar to those of traditional financial products. In other words, they will need to identify who owns the accounts and send the Revenue Service the details of balances and transactions, even when the service is provided by platforms from abroad, as long as they serve people living in Brazil.

This new rule updates the Normative Instruction RFB No. 1,680/2016, which already dealt with the automatic exchange of financial information under the Common Reporting Standard (CRS). Now, digital assets are fully included in this framework.

The Revenue Service expects to close an old gap in the oversight of cryptocurrency, especially those operations that occur outside the traditional financial system. The idea is to strengthen the fight against tax evasion and money laundering.

And it doesn't stop there: in November 2025, the Revenue Service launched the so-called Declaration of Crypto Assets (DeCripto), a new model for monthly information reporting through e-CAC. This system replaces the old one and requires more detail on operations with digital assets. It will be mandatory starting in July 2026 and also follows the CARF standard of the OECD.

With all this, Brazil takes a big step towards modernizing the rules on digital assets, getting closer to what the major economies already do and reducing the gaps that left transactions with cryptocurrencies somewhat hidden, especially in the international scenario.