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.
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.