With the exponential growth of the cryptocurrency market, the establishment of exchanges in Brazil and the State’s necessity to generate more revenue, it is natural that the Federal Revenue Service (Receita Federal) would impose their declaration and taxation.
Keeping in mind that the uncertain legal nature of cryptocurrencies generates challenges to their taxation, we present this manual (in Portuguese), with the objective of clarifying possible questions about tax practices involving cryptocurrencies, by offering orientation to private individuals related to their declaration and taxation, and by clarifying some debates regarding operations that involve them.