Policy Reference

Brazil

Explore Brazil’s crypto laws, including exchange oversight, taxes, AML rules, and how digital assets are regulated.

Central Bank of Brazil, BCB
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Law database

15 law profiles

Law / Bill
Draft Intro Committee Passed Enacted Effective
Brazil Central Bank Normative Instruction 693/2025 – Virtual Asset Service Reporting Instrução Normativa BCB nº 693/2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Instrução Normativa BCB nº 693, de 19 de dezembro de 2025

Brazil’s BCB Instruction 693/2025 sets ACAM212 procedures for monthly reporting of virtual-asset services in the FX market, covering international payments, international payment instruments, self-custody transfers, and fiat-referenced virtual assets.

Last action: Jul 3, 2026 - Instruction 756 amendment

Next: Nov 3, 2026 - Operations become reportable

Profile BCB official page for IN BCB 693/2025 Milestone source
Central Bank Resolution No. 521/2025 on Virtual Assets in FX Resolução BCB nº 521/2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Resolução BCB nº 521, de 10 de novembro de 2025 — alterações às Resoluções BCB 277, 278 e 279 sobre ativos virtuais no câmbio e capitais internacionais.

Brazil’s Central Bank Resolution 521/2025 brings specified virtual-asset services into the foreign-exchange framework, including international transfers, card-related transfers, self-custody transfers and fiat-referenced asset transactions.

Last action: Jul 2, 2026 - IN 756 updated data-base

Next: Nov 3, 2026 - Reporting data-base begins

Profile Resolução BCB nº 521/2025 Milestone source
Brazil BCB Resolution 519/2025 – VASP Authorization Resolução BCB nº 519/2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Resolução BCB nº 519, de 10 de novembro de 2025

Brazil’s BCB Resolution 519/2025 sets authorization procedures for VASPs and specified brokerage entities, including capital, governance, controller, management and transition review requirements.

Last action: Jul 1, 2026 - Prudential classification updated

Next: Oct 30, 2026 - Existing SPSAV filing deadline

Profile Resolução BCB nº 519/2025 official norm page Milestone source
Brazil Decree No. 11,563/2023: Virtual Asset Regulatory Competence Decreto nº 11.563/2023 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Decreto nº 11.563, de 13 de junho de 2023 — Regulamenta a Lei nº 14.478/2022 para estabelecer competências ao Banco Central do Brasil

Brazilian decree assigning Banco Central do Brasil authority to regulate, authorize and supervise virtual asset service providers under Law No. 14,478/2022.

Last action: Jul 1, 2026 - Prudential classification rule

Next: Jan 1, 2027 - Prudential rules apply

Profile Decree No. 11,563/2023 — original text Milestone source
Brazil Federal Revenue Normative Instruction No. 2,291/2025 DeCripto Reporting Regime Instrução Normativa RFB nº 2.291/2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Instrução Normativa RFB nº 2.291/2025 — Prestação de informações sobre operações realizadas com criptoativos à Receita Federal

Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and Brazilian users.

Last action: Jul 1, 2026 - Main reporting rules applied

Next: Aug 31, 2026 - First monthly DeCripto deadline

Profile IN RFB No. 2,291/2025 — Diário Oficial da União
Brazil Virtual Assets Legal Framework Lei nº 14.478/2022 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Lei nº 14.478, de 21 de dezembro de 2022 — diretrizes para serviços de ativos virtuais e prestadoras de serviços de ativos virtuais

Brazil’s Law 14,478/2022 sets federal rules for virtual asset services and VASPs, requiring authorization, preserving CVM securities jurisdiction, and adding criminal/AML measures. BCB implementation rules are active.

Last action: May 29, 2026 - BCB instruction updated

Next: Oct 30, 2026 - Existing-provider transition deadline

Profile Law 14,478/2022 — Câmara legislation text Milestone source
Brazil CVM Resolution 175/2022 Investment Funds Framework Resolução CVM nº 175/2022 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Resolução CVM nº 175, de 23 de dezembro de 2022, sobre constituição, funcionamento e divulgação de informações dos fundos de investimento

Brazil’s in-force investment funds framework consolidates fund rules and treats eligible cryptoassets as financial assets for FIFs under venue and concentration limits.

Last action: Mar 6, 2026 - FIDC annex amended by CVM 240

Profile CVM Resolution 175 official page
Brazil BCB Normative Instruction 701/2026 on VASP Technical Certification Instrução Normativa BCB nº 701/2026 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Instrução Normativa BCB nº 701, de 22 de janeiro de 2026

Brazil’s central bank instruction sets procedures and minimum content for independent technical certification tied to VASP intermediation and custody communications.

Last action: Feb 2, 2026 - Entered into force

Profile BCB norm page: Instrução Normativa BCB nº 701
Brazil BCB Resolution 520/2025: Virtual Asset Service Provider Operations Resolução BCB nº 520/2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Resolução BCB nº 520, de 10 de novembro de 2025 — Constituição e funcionamento das prestadoras de serviços de ativos virtuais

Brazil’s Central Bank VASP operating rules covering authorization, operating categories, client-asset segregation, disclosures, outsourcing, AML/CFT controls and transition deadlines. In force from Feb. 2, 2026.

Last action: Feb 2, 2026 - Entered into force

Next: Oct 30, 2026 - Existing-provider authorization filing

Profile BCB normative text — Resolution BCB No. 520/2025
Brazil Law No. 7,492/1986 Virtual Asset Financial Crimes Amendment Lei nº 7.492/1986; Lei nº 14.478/2022 art. 11 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Law No. 7,492/1986 — Crimes against the National Financial System, as amended by Law No. 14,478/2022

Brazil’s financial-crimes law treats covered virtual-asset service providers as financial institutions for Law No. 7,492/1986 purposes after Law No. 14,478/2022.

Last action: Feb 2, 2026 - BCB rules entered into force

Next: Oct 30, 2026 - Active PSAV authorization filing deadline

Profile Law No. 7,492/1986 — updated text Milestone source

Information is for general purposes only and not legal advice. See full disclaimer.