Brazil’s new DeCripto (Declaração de Criptoativos) reporting regime begins in July 2026. For users who keep crypto in self-custody — hardware wallets, air-gapped signers, or reputable software wallets under your sole control — the change is simple but important: when your non-intermediated activity crosses the threshold, the record-keeping burden lands on you.

This guide shows how to generate the “wallet statements” you will need. It is aimed at Brazilians (and other LatAm users who may face similar rules) who already practice self-custody or plan to move there after reading our earlier pieces on moving off exchanges and hardware form factors.

Not financial advice. Tax obligations are complex, change over time, and depend on your individual situation. The information below is for educational purposes only. Consult a licensed Brazilian tax professional (contador) for advice tailored to your holdings and activity. Thresholds, valuation methods, and filing formats are subject to Receita Federal guidance.

What DeCripto changes for self-custody users

IN RFB 2.291/2025 replaces the previous IN 1.888/2019 framework effective 1 July 2026 and aligns Brazil with the OECD’s Crypto-Asset Reporting Framework (CARF).

  • Brazilian VASPs (local exchanges) must report all client activity every month, regardless of volume.
  • Individuals and companies must self-report only when they conduct operations without intermediation by a Brazilian exchange — foreign platforms, P2P, DEX trades, or movements that count as reportable operations — and the aggregate monthly value exceeds R$35,000 (up from R$30,000). The filing is due by the last business day of the following month through the e-CAC portal.

Self-custody remains completely legal. What changes is the documentation requirement when you actively use those keys for reportable volume.

You must also continue declaring your crypto holdings in the annual DIRPF (Imposto de Renda Pessoa Física) under “Bens e Direitos” whenever the acquisition cost exceeds R$5,000, noting that the assets sit in “carteira própria.”

The DeCripto form requires granular, per-operation data: operation type (purchase, sale, swap, airdrop, staking income, mining, loan, transfer in specific cases, etc.), asset, quantity, BRL value at the time, date, and counterparty details when identifiable. For self-custody users this means you compile the data yourself from wallet exports and public blockchain records.

What counts as a “wallet statement” in practice

A usable statement is an auditable log that lets you (or your accountant, or eventually the Receita) reconstruct what happened:

  • Date and time of each operation (consistent timezone, preferably UTC recorded alongside local).
  • Operation type according to the categories in the IN (buy/sell, permuta/swap, income from staking, airdrop receipt, etc.).
  • Asset and amount transacted.
  • Approximate BRL value at the moment of the transaction (use a consistent, defensible source such as the official PTAX rate or the exchange rate at execution time).
  • Transaction hash (txid) — the immutable on-chain proof.
  • From and to addresses (or at least your own wallet addresses involved).
  • Any notes that clarify why a movement occurred (internal transfer between your own wallets, payment for goods, etc.).

Local wallet apps are views, not the source of truth. The blockchain is. Your exports plus txids plus a simple spreadsheet (or tax software) form the practical statement.

How to export records from common self-custody tools

Here are concrete, current steps for tools widely used in Brazil and LatAm. Always verify the latest UI in the official app or site before relying on an export for a filing.

Ledger (Ledger Live / Ledger Wallet desktop)

  1. Open the desktop application (mobile does not currently offer full CSV export).
  2. Go to the Accounts tab or Settings → Accounts.
  3. Locate “Operation history” (or “Export operations”).
  4. Select the accounts you want to include.
  5. Save as CSV (PDF options may also appear in some versions).

The CSV contains date, operation type, amount, fees, and tx references. Repeat for each account if you hold assets across multiple chains. Keep the files timestamped (e.g., ledger-2026-07-export.csv).

Trezor (Trezor Suite)

  1. Unlock your device in Trezor Suite.
  2. Navigate to the account or the main transactions list for the coin you want.
  3. Click the three-dot menu near the search or transactions header.
  4. Choose Export and select CSV (also available: PDF and JSON).

Export per account/coin. The files are clean for import into spreadsheets or tax tools. Label transactions inside Suite before export when possible — labels travel with some formats.

Bitcoin-focused air-gapped and advanced (COLDCARD, Jade, Sparrow, Electrum)

  • COLDCARD: The device itself keeps limited history. Use the companion desktop software or export PSBTs/logs. Primary source remains a blockchain explorer filtered by your xpub or addresses. COLDCARD supports microSD export of certain records.
  • Blockstream Jade: Often paired with Sparrow or Electrum; export from the desktop wallet.
  • Sparrow Wallet: Excellent for Bitcoin. Tools → Export → Transactions (CSV). You can also export the full transaction history with labels.
  • Electrum: File → Export → Transactions or use the CSV export in the addresses/transactions tabs.

For these, combine the wallet export with a public explorer export (see below) for maximum defensibility.

Software and multi-chain (MetaMask and similar)

MetaMask does not have a one-click full history CSV in the extension for all activity. Use:

  • The activity tab + manual copy, or
  • Etherscan (or the equivalent explorer for the chain) → your address → Export → CSV of transactions and token transfers (requires the address; works for any self-custody address).

Do the same on BscScan, Polygonscan, Solscan, etc. for assets you hold. Record the export dates.

Public blockchain explorers (the universal backup)

Regardless of device:

  • Blockchair.com — supports Bitcoin, Ethereum, many others; has CSV export filters by address and date range.
  • Mempool.space or Blockstream.info for Bitcoin.
  • Etherscan family for EVM chains.
  • Official chain explorers for Solana, Tron, etc.

Export or at minimum screenshot + note the txids for every material movement. These exports carry the on-chain facts that no local app can contradict.

A simple record-keeping workflow

Here is a lightweight system that satisfies both DeCripto volume tracking and DIRPF asset declarations:

  1. After every material transaction or at the end of each month, export CSV/PDF from every wallet/app you used.
  2. Drop the files into a dated folder: 2026-07-self-custody-records/.
  3. Import or paste into a master spreadsheet (or your chosen tax software). Add columns for: date, type (per IN list), asset, qty, BRL value, txid, source file, notes.
  4. Calculate monthly aggregate for non-intermediated ops. If over R$35k, prepare the DeCripto filing.
  5. For DIRPF, maintain a year-end snapshot: acquisition cost basis for each asset you still hold, plus the “carteira própria” location note.
  6. Back up the entire folder (and your wallet seeds) to at least two geographically separate, offline locations. Test restores annually.

Classifying operations correctly is the hardest part for DeFi or complex activity (staking rewards, airdrops, wrapped assets, loans). When in doubt, keep the raw data and the txid and let a professional map it to the exact IN categories.

Self-custody DeCripto record-keeping and filing decision flowSelf-custodywallet activityExport monthlyCSV + txids +BRL valuationsAggregate> R$35k?non-BRL exchYesFile DeCriptoNoKeep recordsAlways maintain DIRPF asset declarations (acquisition cost > R$5k) and full audit trail.Store exports + seeds in multiple secure, offline locations. Test recovery yearly.

Figure: High-level monthly flow for self-custody users. The decisive question is whether your non-Brazilian-intermediated activity exceeds the R$35,000 threshold.

Helpful tools and Brazilian options

Many users combine native wallet exports with specialized crypto tax platforms. Popular choices in Brazil include local services that produce reports aligned with Receita formats (DIRPF, previous IN 1.888, and now DeCripto) as well as international tools that support address-based imports and CSV.

  • Address import (watch-only via xpub or individual addresses) lets the software pull on-chain history directly.
  • CSV import from your Ledger/Trezor/Sparrow exports.
  • Classification assistance for the exact operation types the IN requires.
  • Ready-made export or data package for e-CAC filing (verify it matches the final Coleta Nacional layout when published).

Free or low-cost options exist for simple holdings; complex DeFi, staking across chains, or high volume usually benefit from paid professional-grade reports plus human review. The cost of a good report is small compared with potential penalties for mis-filing (percentages of the undeclared volume plus possible daily fines).

Whatever tool you choose, always keep the raw source files (wallet CSVs + explorer exports + txid lists) alongside the generated report. The raw data is what proves the numbers if questions arise.

Why Latin America — and Brazil in particular — cares

Brazil has the region’s largest and most sophisticated crypto user base. Many participants turned to self-custody precisely because of past exchange failures, capital-control experiences, and a desire for bearer assets that survive platform or regulatory shocks.

The DeCripto rules close a documentation gap: local platforms already report everything; the new regime brings equivalent visibility to offshore and self-directed activity above the threshold. For Brazilians who moved the majority of long-term holdings to hardware wallets or air-gapped setups, the practical impact is “keep good records of what you do with those keys.”

The same discipline travels well across LatAm. Even in jurisdictions without an identical monthly DeCripto form today, strong personal records make annual tax filings, audits, or future regulatory changes far less stressful. In environments with currency volatility or banking access issues, the ability to prove provenance of funds on your own terms is a quiet superpower.

The bottom line

Self-custody gives you control. Control brings responsibility — including the responsibility to document your activity when the rules require it.

Start now, before the July 2026 switchover. Export a sample history from each of your devices this week. Set up a simple dated-folder system. If your monthly non-intermediated volume is anywhere near R$35,000, identify the tax software or contador you will use and test an import with real data.

Your keys, your coins, your records.

Read the primary sources: the text of IN RFB 2.291/2025 on the Receita Federal site, the e-CAC portal documentation as it is updated, and the official wallet manufacturer export guides. Cross-check everything against the latest guidance before filing.

Previous PTYcoin guides in this series cover moving from exchange custody and choosing hardware. This one closes the loop on staying compliant while you remain in self-custody.

Do the boring work. It is what makes the ownership real.

Sources

  • Receita Federal IN RFB Nº 2.291/2025 (DeCripto / CARF alignment)
  • Official government notices on the transition from IN 1.888
  • Wallet manufacturer support pages (Ledger, Trezor)
  • Public documentation and analyses from KPMG, Mattos Filho, and Brazilian crypto tax services (for procedural context only)
  • Blockchair, Etherscan-family explorers, and open-source wallet projects