Telecommunication’s Newsletter – March and April 2026

Published regulations

Anatel clarifies the scope of document review for labor and tax compliance

On March 19, 2026, Internal Resolution No. 530/2026 was published, through which the Brazilian National Telecommunications Agency (“ANATEL”) amended Internal Resolution No. 428/2025 to clarify the scope of the administrative document review procedure used to evidence the adoption of accident‑prevention measures and compliance with labor and tax obligations by telecommunications service providers.

Under Internal Resolution No. 428/2025, such document review may be carried out by an employers’ or workers’ union entity previously accredited by ANATEL.

The amendments introduced by Internal Resolution No. 530/2026 clarify that the role of accredited entities is deemed a formal and declaratory regulatory support activity, which does not entail any delegation of ANATEL’s supervisory or enforcement powers, nor does it produce any exculpatory effects vis‑à‑vis the Brazilian Ministry of Labor and Employment (“MTE”) or other public authorities.

Read the full text of Internal Resolution No. 530/2026 here.

Law establishes internet access as a minimum requirement for basic education schools

On March 26, 2026, Federal Law No. 15,360/2026 was published, amending Brazil’s National Education Guidelines and Framework Law (Federal Law No. 9,394/1996) to define minimum conditions applicable to basic education schools.

Among these minimum requirements, the amended law now establishes the government’s obligation to ensure that all basic education schools – taking into account the specific characteristics of each educational level and modality – are equipped, among other aspects, with properly equipped computer labs and internet access.

Read the full text of Federal Law No. 15,360/2026 here.

Anatel removes the 450 MHz band from auction planning

On April 2, 2026, Resolution No. 786/2026 was published, through which ANATEL amended the auction planning for authorizations to use radiofrequencies associated with the Personal Mobile Service (“SMP”), as previously approved by Resolution No. 785/2025.

By means of Resolution No. 786/2026, ANATEL removed the forecast for auctioning the 450 MHz band through 2026. This decision was based on the limited availability of mobile handset devices compatible with the 450 MHz band, which, according to ANATEL, would prevent large‑scale provision of SMP services and therefore justified excluding the band from the auction planning timetable through 2026.

In this context, ANATEL also published Internal Resolution No. 537/2026 on April 1, 2026, removing Item 35 from the 2025-2026 Regulatory Agenda, which had provided for the preparation of a public notice for an auction of radiofrequency authorizations in the 450 MHz band.

Read the full text of Resolution No. 786/2026 here and Internal Resolution No. 537/2026 here.

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Ongoing Public Consultations And Requests For Comments

Public Consultation No. 17/2026/ANATEL
Subject: To gather contributions on the proposal to simplify and consolidate the regulation on remuneration for the use of networks.
Deadline for contributions: June 1, 2026
Consultation text | Supporting materials

Request for Comments No. 1/2026/ANATEL
Subject: To gather contributions for the supplementary review to support the rapporteurship of the draft Regulation on Users’ Duties.
Deadline for contributions: June 25, 2026
Consultation text | Supporting materials

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Other Sector Highlights

ANATEL launches information‑gathering process on telecommunications users’ duties

On March 27, 2026, ANATEL launched the Request for Comments No. 1/2026 to collect additional input in support of the rapporteur’s assessment of the draft Regulation on Users’ Duties.

In reviewing the matter, Commissioner Rapporteur Edson Holanda identified the need to gather new data in a standardized and comparable format in order to support ANATEL’s analysis of over‑the‑top (OTT) traffic and of the commercialization, subscription, billing, and cancellation structures of Value‑Added Services (“VAS”) offered together with telecommunications plans.

More specifically, based on the information collected, the Commissioner intends to assess:

1. The volume of data traffic and any impacts on investment levels, quality of service, and user experience;
2. The transparency of VAS pricing and contracting conditions;
3. The existence of informed and granular user consent when subscribing to VAS;
4. The ease of canceling VAS without prejudice to the core telecommunications service;
5. The billing frequency and methods applied to VAS;
6. Joint liability between telecommunications providers and third‑party VAS suppliers;Governance related to the processing of personal data associated with VAS activation; and
7. The presence of behavioral inducement practices or digital barriers (so‑called dark patterns).

The Request for Comments will remain open for submissions through Anatel’s Participa System until June 25, 2026.

Read the full text of Request for Comments No. 1/2026 here.

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Legislative Developments

Federal Senate approves new rules for utility pole sharing

On April 16, 2026, the Brazilian Federal Senate approved the text of Bill No. 3,220/2019, which seeks to regulate the sharing of aerial physical infrastructure owned by electricity distribution concessionaires or permit holders with telecommunications service providers. The bill has now been forwarded to the Chamber of Deputies for further consideration.

Under the bill approved by the Senate, responsibility for managing shareable infrastructure lies exclusively with the asset owner, defined as the legal entity holding the concession or authorization associated with the shareable infrastructure. Accordingly, any party interested in infrastructure sharing must necessarily enter into an agreement with the asset owner or with a third party designated by such owner in order to obtain access to the infrastructure.

In this context, the bill provides that the asset owner may engage a third party to manage the shareable infrastructure and may also assign to a third party the right to commercially exploit such infrastructure, subject to the terms established by the Brazilian Electricity Regulatory Agency (“ANEEL”). The assignment of such commercial exploitation rights to telecommunications service providers is expressly prohibited.

Read the full text of Bill No. 3,220/2019 here.

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Judicial Decisions And Court Activity

TCU orders adjustments to the federal policy for connectivity in public schools

On April 29, 2026, through Ruling No. 1,082/2026, the Federal Court of Accounts (“TCU”) concluded an operational audit of Brazil’s public‑school connectivity policy. The audit aimed to assess the set of federal government initiatives intended to provide connectivity infrastructure to basic education schools, enabling the use of information and communication technologies as tools to support teaching and learning processes.

For the telecommunications sector, the TCU’s main determinations include:

• the submission by the Ministry of Education (“MEC”) and the Ministry of Communications (“MCom”) of technical studies justifying the adoption of a minimum speed of 20 Mbps for satellite connections, clarifying why this parameter does not vary according to the number of students, whenever technically feasible;
  
• A joint review by MEC, MCom, and ANATEL of the processes and criteria currently used to allocate public resources among schools and among initiatives that comprise the national school connectivity policy; and
  
• A recommendation that MEC, MCom, the Ministry of Science, Technology and Innovation (“MCTI”), and ANATEL consider including, in future public tenders and regulatory instruments related to school connectivity programs, mechanisms for updating the established technical parameters.

Read the full text of Ruling No. 1,082/2026 here.

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Technology, AI And Critical Infrastructure

Digital Statute of the Child and Adolescent enters into force and implementing decrees are enacted

On March 17, 2026, Law No. 15,211/2025, the Digital Statute of the Child and Adolescent (“Digital ECA”), entered into force, establishing a new regulatory framework for the protection of children and adolescents in the digital environment in Brazil. On the following day, implementing decrees were enacted, notably Decree No. 12,880/2026 (“Decree”), which introduces additional guidelines and obligations for the implementation of the Digital ECA.

The new legislation applies to digital products and services that are directed at, or are likely to be accessed by, minors, significantly broadening its scope. Key obligations include: (i) age verification or age estimation mechanisms; (ii) adoption of privacy by design and by default principles; (iii) parental supervision tools; (iv) restrictions on monetization and targeted advertising; and (v) enhanced content moderation and reporting channels.

The Decree also introduces relevant concepts, such as mechanisms that encourage excessive use (e.g., autoplay, infinite scrolling, and excessive notifications), distinguishes between age estimation and age verification, and establishes specific obligations based on the risk level of the service.

The Brazilian Data Protection Agency (ANPD) has been designated as the central authority for regulation and enforcement and has already initiated monitoring actions and issued preliminary guidance.

The initiative was accompanied by the announcement of a public funding call by the Ministry of Science, Technology and Innovation (MCTI), in partnership with the Funding Authority for Studies and Projects (Finep), allocating BRL 100 million to research and technologies aimed at protecting children and adolescents in the digital environment.

Read, in Portuguese, the full official announcement of the new measures here and the Decree here.

For more information on the topic, access here the Radar Lefosse publication prepared by our Technology, Data Protection and Intellectual Property team.

ANPD publishes preliminary guidance under the Digital ECA on reliable age inference mechanisms

On March 20, 2026, the Brazilian Data Protection Agency (ANPD) published preliminary guidance on age inference mechanisms in the digital environment, within the context of the Digital ECA and Decree No. 12,880/2026.

The document sets out initial parameters for providers of digital products and services that are directed at, or are likely to be accessed by, children and adolescents to implement age assurance solutions that are compatible with fundamental rights and with the Brazilian General Data Protection Law (LGPD).

The guidance highlights requirements such as proportionality, accuracy, data protection by design, non-discrimination, and transparency.

On the same day, the ANPD also established a monitoring and regulatory timeline on the matter in three phases:

1. Phase I (as of March 2026): preliminary guidance, creation of an informational webpage, monitoring of app stores and operating systems, and a public consultation process.
2. Phase II (as of August 2026): publication of final guidance, adaptation period (Aug–Nov 2026), and updates to enforcement rules; and
3. Phase III (as of January 2027): commencement of enforcement actions.

Access the full text (in Portuguese) of the ANPD’s preliminary guidance and the implementation timeline for age estimation solutions here.

MJSP launches public consultation on the ethical use of Artificial Intelligence

On March 20, 2026, the Ministry of Justice and Public Security (MJSP), through the National Secretariat for Digital Rights (Sedigi), launched a public consultation on the Guide for the Ethical Use of Artificial Intelligence aimed at the Brazilian public. The initiative is carried out in partnership with the University of São Paulo (USP) and with the support of UNESCO.

The consultation has been available on the Brasil Participativo platform since April 19, 2026, and allows contributions from citizens, experts, and organizations. The material includes the full guide and a structured form for evaluating clarity, sufficiency, and any potential gaps, as discussed in item 7.4 below.

The document, drafted in accessible language, seeks to inform the public about the functioning, applications, risks, and limitations of artificial intelligence, as well as the rights and duties involved in interacting with these technologies.

The initiative is part of the Brazilian Artificial Intelligence Plan (PBIA) and forms part of broader efforts to strengthen AI governance and promote the responsible use of AI in the country, with a focus on digital literacy and awareness.

Access the full public consultation, in Portuguese, here.

ANPD Consolidates Its Transformation into a Regulatory Agency and Expands Its Institutional Structure

On April 8, 2026, Decree No. 12,881/2026 and ANPD Board Resolution No. 33 were published, formalizing the ANPD’s new institutional structure and consolidating its role as an independent regulatory agency.

The restructuring stems from the amendments introduced by Law No. 15,352/2026 were enacted in the context of the implementation of the Digital ECA, which expanded the ANPD’s powers to regulate and supervise the new obligations related to the protection of children and adolescents. Under the new framework, the ANPD will have greater administrative, budgetary, and operational autonomy, as well as powers typically granted to federal regulatory agencies, including earmarked revenues and its own civil service staff.

The Agency’s organizational structure has also been expanded, with the creation of six superintendencies focused on areas such as regulation, enforcement, technological innovation, institutional relations, and internal management, in addition to the establishment of an internal audit unit. Another significant change was the creation of the position of “Personal Data Regulation Specialist,” with plans for a public recruitment process to fill new technical positions. According to the ANPD, restructuring is part of a broader process of institutional strengthening and adaptation to the new regulatory landscape introduced by the Digital ECA.

Read the full text, in Portuguese, of Decree No. 12,881/2026 and ANPD Board Resolution No. 33.

ANPD Launches Public Consultation on the Digital ECA Guide for Digital Platforms

On April 30, 2026, the ANPD launched a public consultation to gather contributions from society regarding the draft guidance document titled “Suppliers of Information Technology Products or Services: Scope and General Obligations under the Digital ECA.” The public consultation will remain open until June 15, 2026, through the Brasil Participativo platform.

The guidance document seeks to clarify key concepts set forth in the Digital ECA, especially regarding the definition of entities subject to the new rules and the obligations related to prevention, protection, transparency, and safety in the digital environment.

Among the topics addressed are interpretations concerning the concept of suppliers of digital products or services directed at, or likely to be accessed by, children and adolescents, as well as definitions related to social media platforms, app stores, operating systems, and providers exercising editorial control.

According to the ANPD, the initiative aims to increase regulatory predictability and promote greater legal certainty in the implementation of the Digital ECA through the consolidation of guidance, guidelines, and best practices directed at companies and other stakeholders in the digital ecosystem. The draft Guide and the technical studies supporting its preparation were made available on the public consultation platform, allowing contributions from experts, companies, civil society organizations, and citizens interested in improving the document.

Read the full text of the public consultation and the documents made available in the Brasil Participativo platform, in Portuguese, here.

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Indirect Tax

Federal Revenue Service clarifies that ICMS-Difal may be excluded from the PIS and Cofins calculation base

On March 2, 2026, the Federal Revenue Service published a Disit Private Ruling clarifying that the ICMS rate differential (ICMS-Difal) levied on interstate transactions destined to a non-taxpayer final consumer located in another State may be excluded from the PIS and Cofins calculation base under the non-cumulative regime.

According to the interpretation set forth, the exclusion is allowed provided that the sales revenue is not subject to the suspension, exemption, zero-rate, or non-levy regimes applicable to the contributions, and that the ICMS amount is highlighted in the tax document.

Pará allows extension of the mandatory issuance of NFCom by means of a special regime

On March 13, 2026, the State of Pará published a decree amending the ICMS Regulation to allow the extension of the mandatory issuance of the Electronic Communication Services Invoice (NFCom, model 62). If the requirements established by the legislation are met, the extension may last until August 1, 2026, provided that the taxpayer requests a special regime and complies with the specific conditions established.

Among such conditions, particular emphasis should be given to the requirement that, in November 2025, the taxpayer must have reached at least 60% issuance of NFCom in relation to the total number of tax documents used, in addition to the obligation to subsequently issue the corresponding NFComs for the transactions carried out during the period, including information related to IBS and CBS, where applicable.

The ICMS Regulation also ceased to require the prior submission of special systems for purposes of joining the regime, without prejudice to the possibility of revocation in the event of non-compliance with the established conditions.

If the request is submitted within 30 days from publication of the decree, the regime may produce retroactive effects as from November 1, 2025, which may affect the tax regularization of prior periods.

Brazilian Supreme Court revisits validity of additional ICMS charge on telecommunications

The STF is discussing the constitutionality of a law of the State of Sergipe establishing an additional ICMS charge on telecommunications services allocated to the Fund for Combating and Eradicating Poverty. In the case, telecommunications operators argue that Complementary Law No. 194/2022 prohibited classification of such activities as non-essential, which would prevent the application of increased rates to the sector.

In recent precedents, the Full Court has already decided that similar state laws lost effectiveness with enactment of that Complementary Law but modulated the effects of the decision so that they only take effect as from January 1, 2027. In the specific case, the reporting Justice followed that understanding, and the judgment remains ongoing in the virtual plenary, with completion expected by April 8, 2026.

Rio Grande do Sul updates rules for issuance of invoices in network assignment transactions

On April 17, 2026, the State of Rio Grande do Sul amended the instructions relating to the issuance of tax documents for purposes of collecting ICMS levied on network capacity assignment services.

As a result of the amendments, taxpayers must issue the Communication Services Invoice, model 21, the Telecommunication Services Invoice, model 22, or the Electronic Invoice-Bill for Communication Services, model 62, in the month following the occurrence of the transactions.

In addition, the use of specific item classification codes in the corresponding tax files becomes mandatory, as provided for in the applicable state regulation.

The amendments entered into force on the date of their publication.

Tax Reform in Focus

In March, the IBS Steering Committee decided to keep Flávio César de Oliveira as chair for an additional year, on a provisional basis. Flávio Oliveira is the chair of the National Committee of State Finance Secretaries (Comsefaz) and serves as the Finance Secretary of the State of Mato Grosso do Sul.

The Technical Coordination of the National Meeting of State Tax Coordinators and Administrators (Encat) published technical notes including information on the split payment mechanism in several electronic tax document models.

On April 30, 2026, the regulations governing the IBS and CBS were published, marking a significant step in the practical implementation of Brazil’s consumption tax reform.

The new rules provide further guidance on key aspects of the future tax system and establish more concrete parameters for companies to begin reviewing their tax documentation, registrations, contracts, systems, financial flows, commercial policies, and tax calculation models.

Although the coordinated publication of the regulations reduces part of the uncertainty surrounding the transition, the regulatory process is not yet complete. Several topics will still depend on supplementary rules, technological implementation, and integration with the new tax administration systems.

In this context, the leadership structure of the IBS Steering Committee, the body responsible for implementing and administering the new tax, has also been formally established. In addition, the Brazilian Federal Revenue Service and the IBS Steering Committee have clarified that no penalties will apply for failure to complete IBS and CBS fields in tax documents before the first day of the fourth month following the publication of the regulations.

From this point forward, Brazil’s tax reform enters a more operational phase, requiring coordinated efforts across companies’ tax, legal, finance, commercial, technology, procurement, and operations teams.

In the coming days, Lefosse will publish further analyses of the content of the regulations, with a focus on specific sectors of the economy. For more information on Brazil’s tax reform and other key developments in consumer taxation, access our Consumer Taxation team’s bulletin here

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Please note that this material is for informational purposes only. Our team closely monitors trends and developments in the ​Telecommunications​ sector and is available to provide further information on these or any other topics.