CZPE approves list of eligible services for operations in Brazilian Export Processing Zones (ZPEs)

At its 40th Ordinary Meeting, the National Council of Export Processing Zones (CZPE) approved a list of 70 service codes from the Brazilian Nomenclature of Services (NBS) that are now eligible under the Export Processing Zone (ZPE) regime. The decision was formalized through CZPE/MDIC Resolution No. 95, published on June 5, 2025.

The list follows a public consultation conducted in October 2024 by the Ministry of Development, Industry and Foreign Commerce (MDIC) and marks a significant step in the regulatory implementation of the ZPE legal framework, established under Federal Law No. 14,184/2021.

Resulting from the conversion of Provisional Measure (MP) No. 1,033/2021, the regulatory act amended Federal Law No. 11,508/2007, authorizing the establishment of service providers within ZPEs, provided that their services are linked to the industrialization of goods or are destined for foreign markets.

Companies authorized to operate in ZPEs are entitled to significant tax benefits, such as the suspension of federal taxes levied on the acquisition or import of goods intended for fixed assets, with the possibility of conversion into exemption or a zero rate if the goods or services are effectively exported (Section 6 of Law No. 11,508/2007).

Under the revised Section 21-C of Law No. 11,508/2007, companies exclusively engaged in the provision of services may benefit from the ZPE regime. However, paragraph 6 of that provision conditions its application on the prior definition of qualifying NBS codes by the CZPE. Section 1 of CZPE/MDIC Resolution No. 95 expressly references this requirement, establishing the official list of services allowed to operate in ZPE-designated areas.

In this context, the new decision paves the way for the implementation of data centers in ZPEs. Among the newly eligible services are activities essential to the sector, such as database structure and content design and development services (NBS 1.1502.40.00) and data processing services (NBS 1.1509.00.00).

Pursuant to Section 2 of the Resolution, the list of NBS codes may be amended at any time, in order to align ZPE policies with the federal government’s strategic priorities for industrial, technological, service and foreign trade policy.

CZPE/MDIC Resolution No. 95 reinforces the federal government’s efforts to position Brazil as a strategic hub for digital infrastructure. As part of this initiative, the publication of a Provisional Measure is also expected to establish a special tax incentive regime for data centers.

Service companies interested in operating under the ZPE regime must submit business projects and export-oriented business plans to the CZPE, in accordance with the general rules and guidelines set forth in CZPE/ME Resolution No. 29 of August 4, 2021.

For more information on this topic, please contact Mattos Filho’s Tax and Digital Infrastructure practices.