Brazil
DeCripto (RFB IN 2.291/2025), the monthly off-exchange reporting rules, and the BCB provider framework — who they bind, and the records you need.
TxFlows reference
LATAM Stablecoin Regulation Hub
Plain-language, primary-source guides to how stablecoin activity is regulated across Latin America — what the rules are, who they bind, and what changed.
Countries
Built for operators who move money and need accountant-ready records. This is reference material, not tax or legal advice.
Colombia — in Spanish
Stablecoins en Colombia: registros que tu contador sí puede revisar
How stablecoin and crypto-asset activity is regulated in Colombia, explained from the official sources — what the rules say, who they bind, and what you have to keep records of.
- ¿Qué TRM se usa para la declaración de renta? (guía 2026) — which TRM applies to income, costs, assets and liabilities in foreign currency, what articles 269 and 288 of the Estatuto Tributario say, and where your accountant comes in.
- TRM del 31 de diciembre, año por año — the TRM in force on 31 December of each year from 2019, with the date the Superintendencia Financiera certified it and the days its validity covered, plus the yearly average weighted by calendar day.
Brazil tax-education guides — in Portuguese
- Informe de rendimentos de cripto — which report each exchange provides, how to export it, and what to gather for your accountant.
- GCAP 2026 — when the Receita Federal's capital-gains program applies and how the DARF is generated.
- DARF de cripto — the payment document, the current revenue code, and the official ways to pay.
More countries follow. Each page cites the primary instruments it describes and carries an honest last-reviewed date.