Executive summary: Receita Federal has tightened its monitoring of cryptoassets. With BCB Ordinance 175/2024 and updates to IN RFB 1.888/2019, investors, corporations, and exchanges need clear processes to track gains, submit monthly reports, and avoid penalties.
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Market benchmark: Outlets such as Valor, Exame, and specialized consultancies discuss new requirements yet lack comprehensive calculation sheets, response templates, or workflows synchronized with AML/CTF compliance. This article provides exclusive tools covering those gaps.
What changed in 2025
- Law 14.478/2022 (Crypto Framework) consolidates rules for VASPs and places oversight under the Central Bank.
- BCB Ordinance 175/2024 sets authorization and operating standards for exchanges.
- IN RFB 1.888/2019 remains the core regulation but adds fields and cross-checks (platform CNPJ, wallets, ultimate beneficiaries).
- CVM Public Consultation 02/2025 expands rules for tokenized securities.
Additional sources: Bacen Communication 07/2025, CVM Crypto Technical Note 2025, and COAF report “Atypical Crypto Operations” (2024) underpin red flags and compliance adjustments.
Obligations for individuals
| Item | Description |
|---|---|
| Capital gains | Taxable when monthly sales exceed R$ 35,000; rates range 15%–22.5%. |
| IRPF filing | Report balances (Assets & Rights, group 08), income, and gains. |
| DeFi, staking, airdrops | Treated as income or gains, depending on substance; must be reported. |
| Monthly tracking | Maintain a calculation sheet (average cost, date, FX variation). |
Obligations for legal entities
- Domestic exchanges: submit monthly reports to Receita (IN 1.888/2019), enforce KYC/KYB, and flag suspicious transactions to COAF.
- Companies using crypto (treasury, payments): follow Brazilian accounting rules (CPC 46) and IFRS; tax income based on transaction type.
- Corporate staking/lending: document contracts, recognize financial income, and tax under the applicable regime.
Mandatory reports (IN 1.888/2019)
| Required filer | Frequency | Content |
|---|---|---|
| Brazilian exchanges | Monthly (by day 28) | Client operations (buy, sell, swap, transfer). |
| Foreign exchanges | Not compelled, but taxpayers must report when transactions exceed R$ 30,000/month. | |
| Individuals/entities without an exchange | File their own report if transactions exceed R$ 30,000/month. |
CTA: Download the IN 1.888/2019 Reporting Checklist with required fields and deadlines.
Competitive comparison: Most guides only recite the fields. Our checklist adds auto-deadlines, accountable stakeholders, and links to compliance systems.
Monthly calculation sheet (download)
Suggested fields:
- Date, transaction type (buy, sell, swap, staking, NFT).
- Quantity, unit price, average cost in BRL.
- Gain/profit, tax due, payment date (DARF).
- Counterparty data (exchange, wallet, CNPJ/CPF, country).
Automate feeds via APIs from major exchanges to minimize manual work.
Benchmark: Companies adopting API automation (Cointelegraph Brasil, 2025) cut closing time by 40%. Use this KPI to measure ROI.
Compliance and risk prevention
- Robust KYC/KYB: identify clients, beneficial owners, and fund provenance.
- AML/CTF policy aligned with Law 9.613/1998 and COAF rules.
- Documentation: statements, receipts, contracts, transaction screenshots.
- Accounting integration: reconcile crypto movements with ledgers and financial statements.
- PIX monitoring: cross-check crypto flows with PIX reports to avoid mismatches.
Frequently asked questions
- Do stablecoins trigger tax? Yes, when there is a taxable gain on conversion or sale.
- How do I report foreign-exchange operations? Track monthly via the spreadsheet, convert to BRL, file IN 1.888/2019 reports, and include in IRPF.
- Are staking and airdrops taxable? Treated as income; record as revenue and pay taxes per your regime.
- Must I declare cold wallets? Yes—list balances in IRPF and keep origin records.
- How do I offset losses? Losses may be offset against gains of the same nature under Receita rules.
Next steps
- Consolidate statements from all exchanges and wallets, domestic and foreign.
- Update the monthly calculation sheet and compute taxes due.
- Prepare and file IN 1.888/2019 reports on schedule.
- Review AML/CTF policy and controls.
- Embed crypto within annual tax planning (IRPJ/IRPF).
Differential: Beyond AML/CTF, we incorporate Brazilian tax/financial reporting (SPED, ECD, corporate statements). Competitors usually focus only on regulatory notes.
Related articles:
– PIX monitoring: risk flowchart
– Tax + AI control tower
– ICMS substitution 2025 dashboard
Legal and technical references
- IN RFB 1.888/2019 (updated).
- BCB Ordinance 175/2024.
- Law 14.478/2022 (Crypto Framework).
- CVM Public Consultation 02/2025.
- STJ AgInt in REsp 1.967.778 (crypto taxation).
- PGFN Opinion 8.452/2024 (ancillary duties for exchanges).
Need crypto compliance in shape? FDS Tributário builds calculation sheets, automates reports, refines AML/CTF policies, and supports Receita inspections.
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