Federal Revenue Service establishes new rules for tax residence certificates and non-resident income

Changes standardize electronic requests and requirements for verification with tax authorities

The Federal Revenue Service, through Regulatory Instruction RFB No 2,287/2025, updated the rules for the issuance of two essential documents in the context of international taxation: the Certificate of Tax Residence in Brazil and the Certificate of Income Earned in Brazil by Non-Residents. It is worth noting that this new regulation, which came into effect on November 3, replaced the previous regulations.

The Tax Residence Certificate proves that the taxpayer maintains tax residence in Brazil during the specified period and is used, for example, for the purposes of international agreements and the benefits provided therein. The Certificate of Income Earned in Brazil by Non-Residents certifies amounts paid or credited to beneficiaries domiciled abroad and the respective tax withheld in Brazil, meeting the requirements of foreign tax authorities and global compliance procedures.

What has changed

From now on, individuals or legal entities, whether Brazilian or foreign, will be able to request certificates electronically through the e-CAC portal.

To obtain a Tax Residence Certificate, taxpayers must demonstrate tax residence in accordance with the criteria set forth in SRF Regulatory Instruction No. 208/2002. However, please note that the Federal Revenue Service also provides for situations in which the request may be denied, such as irregularities in the CPF (Individual Tax Registration) or CNPJ (National Register of Legal Entities) registration, failure to adhere to the Electronic Tax Domicile (DTE), or inconsistencies in the information provided in relation to the requested period.

The Income Certificate may be requested either by the Brazilian paying source or by the beneficiary abroad, provided that they are registered with the CPF or CNPJ. The Revenue Service may refuse to issue the certificate if the income is not duly proven or if it is found that the beneficiary was a tax resident in Brazil during the period under review.

The certificates will be issued electronically and will contain a verification code that will allow public verification of authenticity. In specific situations, the tax authority may require a digital signature or even a physical signature.

Transition rules

Please note that requests filed before the new rule came into effect will continue to follow the procedure established in RFB Regulatory Instruction No. 1,226/2011, which has been revoked, with a review period of up to 60 days. New applications filed based on Regulatory Instruction 1,226/2011 will not be accepted.

Tax support

DPC is always attentive to changes in legislation to ensure that its clients receive the most appropriate tax guidance. Take advantage of the experience and support of our specialized team: dpc@dpc.com.br.