Keep a dated, auditable record of every crypto transaction and movement, backed by the original exchange or wallet evidence. For transactions made from July 2026, Receita Federal says reporting moves to DeCripto; check its current rules and manual rather than assuming older filing thresholds or deadlines still apply.
Build one timeline from every exchange and wallet
Use one ledger to connect each acquisition, disposal, and transfer to its supporting evidence. The goal is to be able to show what happened, which accounts or wallets you controlled, how much crypto moved, how you determined its value in reais, and where the asset or proceeds went next.
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- Collect the source records. Download original exchange CSVs, statements, order confirmations, and payment or bank records. For self-custody activity, save available wallet records, transaction hashes, and sending and receiving addresses. Keep relevant gift documents and records explaining other movements.
- Preserve originals. Store exports unchanged, then make a separate working copy for cleaning and reconciliation. Note when each export was downloaded, which account it covers, and whether it includes fees and transfers.
- Enter events in chronological order. Use one row per event and link each row to a source filename, order ID, or transaction hash where available.
- Reconcile balances. Compare opening and closing balances across exchanges and wallets. Explain movements between accounts or wallets you control so a transfer is not mistaken for a sale or other disposal.
- Back up the records. Keep a stable copy organized by tax year and platform or wallet, with access controls appropriate for sensitive financial information.
Receita Federal’s 2026 IRPF Questions and Answers says taxpayers must keep documentation proving the authenticity of cryptoasset acquisitions and disposals. The steps above are a practical way to organize evidence; the official materials do not prescribe this folder structure or a single required ledger format.
What to record for each event
A spreadsheet can work for a small, straightforward history. Include enough detail to identify the event and trace its evidence:
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- Date and time: retain the timezone shown by the platform or blockchain.
- Event type: acquisition, sale, crypto-to-crypto swap, gift, transfer, withdrawal, payment, lending or other temporary assignment, issuance, or another movement.
- Asset and amount: ticker plus full asset and network identification when symbols could be confused, and quantities at the precision in the source record.
- Value and fees: gross value in BRL, fees in BRL, and the valuation source or method. Retain the original foreign-currency amount and exchange record as well.
- Accounts and parties: platform or counterparty, account identifier, and whether the provider is Brazilian-domiciled or foreign. Save statements that identify your account and the provider.
- Blockchain details: sending and receiving addresses and transaction hash when available. Under the legacy regulation, wallet addresses were to be supplied if requested in a tax procedure, not universally in the ordinary report; retaining them is a practical evidence measure.
- Supporting evidence: trade confirmation, original export, payment receipt, blockchain record, wallet receipt, gift documentation, or a note with supporting records for an unexplained-looking transfer.
Useful ledger columns include event_id, date_time, asset, network, event_type, quantity_in, quantity_out, gross_value_brl, fee_brl, platform_or_counterparty, account_or_wallet, tx_hash_or_order_id, source_file, ownership_or_transfer_note, and reconciliation_status. The ledger organizes your evidence; it does not replace source statements or official declarations.
Know which Brazilian reporting rules apply
Brazil’s reporting rules are in transition. Receita Federal’s crypto portal links to IN RFB 2.291/2025 and DeCripto materials. In a Receita news item published 23 July 2026, the agency said transactions made from July 2026 are reported under DeCripto, which it says aligns with the OECD Crypto-Asset Reporting Framework (CARF). Its DeCripto materials page lists IN RFB 2.291/2025, ADE Copes 2 of 31 December 2025, a version 1.0 layout manual, and version 1.0 layouts.
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The agency’s public materials reviewed here do not establish the complete individual filing triggers, fields, or deadlines under DeCripto. Consult the current instruction and manual before deciding whether or how to report a particular transaction. Do not use a legacy web page as a substitute for confirming current DeCripto procedure.
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IN RFB 1.888/2019 is the legacy framework; Receita’s page for it says it was revoked by IN RFB 2.291/2025. Under that older framework, Brazilian-domiciled exchanges had reporting duties without a value threshold. Brazilian-resident individuals and entities had to report specified activity on foreign exchanges or outside exchanges when monthly transaction totals, alone or combined, exceeded R$30,000. The listed events were broader than fiat conversions and included purchases, sales, swaps, donations, transfers to or withdrawals from exchanges, temporary assignments, payments in kind, issuance, and other transfers.
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The government service page that gives legacy filing deadlines still cites IN RFB 1.888/2019: it says covered individual and company information was due by 23:59:59 Brasília time on the last business day of the month after the transaction month, and Brazilian-domiciled exchanges reported annually by the last business day of January for the previous calendar year. These are legacy-page deadlines, not confirmed DeCripto deadlines.
Separate transaction evidence from the annual asset declaration
Income-tax consequences of disposals and swaps
Receita Federal’s 2026 IRPF Questions and Answers says a direct exchange of one cryptocurrency for another can generate an individual income-tax capital gain even when no fiat is received. It says the disposal value is assessed in reais at the market value on the date the replacement asset is received. Record the swap as an event, preserve both sides of the transaction, and retain the valuation evidence.
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The same Q&A’s often repeated R$35,000 monthly-disposal exemption appears in a passage expressly labeled as applying through 31 December 2023. Treat that figure as historical, not as a verified current exemption.
Cryptoassets in the 2026 online individual return
Receita Federal’s online personal income-tax asset declaration manual, updated 26 May 2026, says to report original acquisition value rather than current market value. It gives a threshold of acquisition value equal to or greater than R$5,000 for the same cryptoasset type. The description can include the quantity and the model of digital wallet used for self-custody. This asset-declaration threshold does not determine whether a separate transaction-reporting duty applies.
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Choose a recordkeeping method that fits your activity
| Method | When it may fit | What to check |
|---|---|---|
| Spreadsheet and organized source files | A small history across a few exchanges or wallets. | Can you reconcile self-transfers, preserve original exports, track BRL values and fees, and reproduce a report from dated inputs? |
| Crypto recordkeeping software | High-volume activity or records spread across many providers. | Verify current support for the exchanges, wallets, and chains you use, BRL valuation and fee handling, and Brazil’s current DeCripto and income-tax needs. Do not assume a product is compliant without checking its current Brazilian coverage. |
| Brazilian tax professional | Cross-border activity, unusual events, or uncertainty about personal tax treatment or reporting obligations. | Bring the full ledger, original evidence, and notes about account and wallet ownership so the adviser can assess the facts. |
How long should you keep the records?
The Receita Federal materials reviewed confirm that evidence must be retained but do not establish a specific retention period. Check the applicable current rules and your own tax circumstances before deciding when to dispose of records.
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