DeCripto (IN 2291)

Access prerequisites

• Permission (module): viewDecriptoReport
• License/Feature: None.
• Menu container: GENERAL → Accounting group

This page describes a modal, not a route

The DeCripto (IN 2291) menu item does not navigate to its own screen. It opens the DownloadDecriptoReportComponent dialog on top of the current screen (via openDecriptoReportModal()). There is no navigable URL — close the modal to go back.

What it is / when to use

DeCripto (Brazilian Federal Revenue Normative Instruction RFB No. 2,291/2025) is the new crypto-asset operations declaration, effective from 07/01/2026, replacing IN 1888. Filing is monthly, per declarant (the Exchange itself), as a text file (pipe-delimited, UTF-8) delivered through e-CAC/PVA.

This modal generates the digital file for the reference month/year, shows a summary by record and the pending-item alerts, and lets you download the .txt.

Preconditions

• Permission: viewDecriptoReport assigned to the role (dual permission — CPM enum in the backend + dynamic module in the DB).
• Exchange configuration: declaring CNPJ, name and URL. They come from the environment config (IConfigForDeCripto), falling back to the transfer details and the site already used for IN 1888.

Step by step

1. In the Accounting menu, click DeCripto (IN 2291). The modal opens over the current screen.
2. Select the Month and Year of reference (defaults to the previous month).
3. Check Include CARF block for the January filing (auto-checked in January).
4. Click Generate. Wait for the spinner; a notification confirms success or error.
5. Review the summary by record and the alerts. Click Download file (.txt) to save it locally.

Fields

Field	What it is	Required?
Month	Reference month (1–12)	Yes
Year	Reference year (YYYY)	Yes
Include CARF block	Includes records 2000/21xx/2999 (mandatory in the January filing)	No (default in January)

Generated records

• 0000 opening/Exchange identification · 0110 buy and sell · 0350/0450 in/out transfers · 0650 transfer to non-PSC wallet · 0550 acquisition of goods/services · 0750 involuntary loss · 0850 primary distribution of referenced asset · 0950 redemption.
• 1000/1010 annual balances (January filing only, as of 12/31 of the previous year; includes fiat, crypto and NFT/ARVA holdings).
• CARF block: 2000 (nexus) · 2110/2120/2210/2220/2350/2450/2550/2650 (totals per crypto-asset × person) · 21x1 controlling persons/beneficial owners (when the person is reportable) · 2999 closing.
• 9999 file closing.

Pending-item alerts

Generation never fails on missing data: each case becomes an alert in the summary (e.g. foreign customer without CPF/CNPJ, reportable legal entity without registered controllers, value to validate via FX rate). Internal, non-declarable entries (reserves, taxes, engagement) are silently ignored. Handle the alerts and regenerate before filing.

Notes

• Amounts are in BRL (decimal comma, 10 decimals for crypto quantity); the house (Exchange) appears as counterparty in buy/sell operations.
• Trades (buy/sell/swap) are sourced from orders; transfers/loss/redemption from the ledger; distributions from distribution_payments.