The Brazilian Federal Revenue Service (Receita Federal do Brasil) published Normative Instruction RFB No. 2,278/2025, which imposes new obligations on fintechs and payment institutions, aligning them with traditional banks in terms of transparency and financial control requirements. The measure represents a significant change in the regulatory framework, with a direct impact on the financial sector and the way these companies must operate and report their activities.
Obligation to file e-Financeira
Under the new regulations, fintechs and payment entities are required to file the e-Financeira statement. This semi-annual report records the financial transactions of the most significant economic value carried out by their customers. Until now, these companies were not required to file this statement, which constituted a gap in the financial surveillance system.
The inclusion of these institutions under this obligation seeks to strengthen the fight against money laundering and asset concealment, increasing transparency and facilitating the work of supervisory bodies.
What is the e-Financeira?
The e-Financeira is a periodic declaration, sent in February and August of each year, which informs the Federal Revenue Service of financial transactions that exceed established limits. This provides tax and control authorities with a more precise and more complete view of the transactions carried out, helping to identify suspicious activities and prevent financial fraud.
With the inclusion of fintechs and payment institutions, the spectrum of information received is considerably broadened, reducing risks to the financial system.
A key change for the fintech ecosystem
This change is particularly relevant considering the rapid growth of fintechs in Brazil, whose business models often escape the traditional regulations that govern banks.
Now, the regulations require not only greater transparency but also strict compliance with standards similar to those of banks in terms of reporting and fiscal controls. This implies significant adjustments to internal processes, technological systems, and compliance policies to ensure the correct and timely submission of information.
It is essential to note that the Federal Revenue Service has clarified that the measure does not imply the creation of new taxes on financial services or transfers (such as Pix), but rather extends the reporting obligation.
Impacts for companies
For companies operating in this sector, adapting to IN RFB No. 2,278/2025 is not only a matter of legal compliance but also an opportunity to strengthen risk management practices and improve customer and investor confidence.
Specialized advice will be essential to understand the scope of these obligations, structure the necessary processes, and avoid penalties or problems with tax authorities.
At Englobally, we support fintechs and payment institutions in this new regulatory framework, offering services in taxation, accounting, payroll, tax compliance, and transfer pricing. Our team ensures the correct filing of e-Financeira and optimizes tax management, leveraging transparency to gain a competitive advantage.
If your company is part of the fintech ecosystem, it is essential to prepare with specialized advice to comply with IN RFB No. 2,278/2025, mitigate risks, and strengthen your market position. We are ready to provide you with a personalized assessment.