Brazilian IRS establishes rules for service providers in Brazilian Export Processing Zones

Published in Brazil’s Federal Official Gazette (DOU) on July 17, 2025, RFB Instruction No. 2,269/2025 sets out the requirements and conditions for service providers exclusively targeting foreign markets to qualify for the tax incentives granted under Brazil’s Export Processing Zone (ZPE) regime.

The ZPE regime offers full federal tax relief on acquisitions or imports of machinery, equipment, devices and instruments intended to be incorporated into the fixed assets of companies authorized to operate in ZPEs. It also provides PIS and COFINS exemptions for imports or domestic acquisitions of services.

These tax benefits are limited to services listed in the National Council of Export Processing Zones’ (CZPE) Resolution No. 95/2025, which made 70 different services eligible for the regime. Various technology-related services are included on the list, thereby enabling the implementation of data centers within ZPE areas, for example. For more details on Resolution No. 95/2025, see our previous update.

The publication of RFB Instruction No. 2,269/2025 had been long awaited by market players seeking to conduct projects in ZPEs, as Section 21, paragraph 3 of Law No. 11,508/2007 provides that companies must comply with technical and operational rules to be defined by the Brazilian IRS as a condition to access the tax benefits.

Requirements

In addition to the standard requirements applicable to eligibility for tax benefits – such as tax compliance, a valid FGTS certificate, and enrollment in the Electronic Tax Domicile (DTE) – RFB Instruction No. 2,269/2025 provides that service-exporting companies must meet the following conditions to qualify:

• They must possess a CZPE-approved project;
• The exported services must not merely stem from the relocation of pre-existing facilities into the ZPE area;
• They must not earn revenue from services provided within Brazil’s domestic market.

Companies that fail to comply with the applicable requirements and conditions face having their authorization canceled. In such cases, the company may file an administrative appeal within ten days of the cancellation notice. If the decision is upheld, the company will only be permitted to submit a new application two years after the final decision.

In general, these provisions were already set out in Law No. 11,508/2007.

Authorization

Once the eligibility criteria have been met, companies authorized to operate within a ZPE must submit their qualification requests electronically via the e-CAC portal, together with their CZPE authorization and all supporting documents required in the online form.

Operations may only begin after the issuance of an Executive Declaratory Act by the head of the Brazilian IRS unit responsible for foreign trade taxation within the jurisdiction of the relevant ZPE.

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