Telecommunication’s Newsletter – May 2026

Published regulations

Anatel Approves New Accounting Separation and Cost Allocation Regulation

On May 12, 2026, the Brazilian Telecommunications Agency (“Anatel”) published Resolution No. 787/2026, approving the Accounting Separation and Cost Allocation Regulation, with the purpose of establishing guidelines for the submission of the Accounting Separation and Cost Allocation Document (“DSAC”) by groups of telecommunications service providers.

The Regulation provides that the DSAC must be mandatorily submitted to Anatel by groups that include Fixed Switched Telephone Service (“STFC”) concessionaires and by groups holding Significant Market Power (“PMS”) in the products of the relevant markets identified under the General Competition Goals Plan (“PGMC”).

Where submission is mandatory, the DSAC must be filed annually with Anatel within 120 days from the end of each fiscal year. Failure to submit the DSAC, or submission outside the deadlines established by Anatel, may result in the imposition of sanctions.

The principles and criteria for the preparation of the DSAC are set forth in the Annex to the Regulation and must be observed by all telecommunications service providers belonging to the economic group subject to the obligation to submit the DSAC to Anatel.

Click here to access the full text of Resolution No. 787/2026.

Anatel Approves New Cost Modeling Framework for Tariffs and Wholesale Products

On May 12, 2026, Anatel published Resolution No. 788/2026, approving the rule that establishes guidelines for cost modeling and for setting maximum values for fixed STFC network usage tariffs and reference values for wholesale products.

The new rule revoked Resolution No. 639/2014 and now governs the criteria and methodologies that will serve as the basis for defining regulated tariffs and reference prices in wholesale telecommunications markets.

The Resolution provides that an act of Anatel’s Board of Directors shall set the maximum tariff values and the reference values, based on the results of the cost models, together with the appropriate regulatory interpretation of those results. Within up to three years from the publication of such act, the process of recalculating the tariffs and reference values for wholesale products applicable to STFC concessionaires and providers belonging to groups holding PMS shall take place based on cost models.

Click here to access the full text of Resolution No. 788/2026.

Decree Updates Rules for Internet Application Providers

On May 21, 2026, Federal Decree No. 12,975/2026 was published, amending provisions of the regulatory decree (Decree No. 8,771/2016) of the Brazilian Internet Civil Rights Framework (Marco Civil da Internet – Law No. 12,965/2014), with the purpose of addressing the duties of internet application providers, content moderation, protection of users’ rights, and the oversight and liability mechanisms set forth in the Brazilian Internet Civil Rights Framework.

Among the main changes is the requirement that internet application providers maintain headquarters and a legal representative in Brazil, provide permanent reporting channels, adopt measures to prevent the dissemination of unlawful content, and ensure the security and transparency of their services.

The new regulation also governs procedures for the notification and removal of unlawful content, requiring platforms to adopt mechanisms to receive, analyze, and respond to complaints with stated reasons, while ensuring means for affected users to challenge such decisions.

Additionally, the Decree imposes specific obligations on providers offering advertising and content-boosting services, including measures to prevent the dissemination of unlawful advertisements, the maintenance of records concerning advertisers and sponsored campaigns, and the removal of misleading, abusive, or fraudulent advertising. The new rules do not apply to e-mail services, private messaging services, or audiovisual communication services in restricted environments.

Click here to access the full text of Federal Decree No. 12,975/2026.

Ongoing Public Consultations And Requests For Comments

Public Consultation No. 17/2026/ANATEL
Subject: To gather contributions on the proposal aimed at simplifying and consolidating the regulations governing network usage charges.
Deadline for contributions: June 22, 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

Request for Comments No. 2/2026/ANATEL
Subject: To gather contributions regarding the need for, objectives of, and possible regulatory models applicable to telecommunications submarine cables in Brazil.
Deadline for contributions: July 10, 2026
Consultation text | Supporting materials

Request for Comments No. 3/2026/ANATEL
Subject: To gather contributions regarding connectivity products and M2M and IoT solutions in the Brazilian market.
Deadline for contributions: July 30, 2026
Consultation text | Supporting materials

Other Sector Highlights

Anatel Publishes White Paper on the Sustainable Use of Spectrum and Orbital Resources

On May 7, 2026, Anatel published the White Paper on the sustainable use of spectrum and orbital resources, in the context of technological and geopolitical transformation marked by the rapid expansion of low Earth orbit satellite constellations.
The document summarizes the main technical, regulatory, and institutional aspects associated with the sustainable use of spectrum and orbital resources.
Its purpose is to identify challenges, areas of convergence, and best practices at the national and international levels, in order to support the improvement of an updated national regulatory framework aligned with the principles of space sustainability.

Click here to access the full text of the White Paper prepared by Anatel.

AGU Clarifies Rules for Infrastructure Sharing Between the Telecommunications and Energy Sectors

On May 26, 2026, the Office of the Attorney General (“AGU”) approved Opinion No. 00004/2026/CONUNI/CGU/AGU (“Opinion”), through which it analyzed the controversy surrounding the interpretation of Federal Decree No. 12,068/2024, which, in regulating the bidding process and extension of electricity distribution concessions, provided in Article 16 that concessionaires “must assign to a separate legal entity” the space in distribution infrastructure intended for sharing with the telecommunications sector.

According to the Opinion, the provision must be interpreted as recognizing the mandatory assignment of the commercial exploitation of the infrastructure, while joint regulation is to govern technical aspects such as price and use of the allocated space.

In AGU’s view, the Decree constitutes an instrument aimed at correcting market failures and implementing a new infrastructure exploitation model, with the purpose of promoting more efficient market conditions and overcoming the structural regulatory deadlock that has persisted between Anatel and the Brazilian Electric Energy Agency (“Aneel”).

Click here to access the full text of the Opinion.

Anatel Launches Discussion on the Regulation of Submarine Cables

On May 26, 2026, Anatel initiated Request for Comments No. 2/2026, with the purpose of gathering contributions from society regarding the need for, objectives of, and possible regulatory models applicable to telecommunications submarine cables in Brazil.

Submarine cables are regarded as strategic assets for the country’s telecommunications infrastructure, being directly related to national and international connectivity, network resilience, and the mitigation of risks arising from the geographic concentration of such systems and their physical and cybersecurity vulnerabilities.

In this context, the Subsidy Request seeks to gather information that may assist Anatel in assessing the need to consolidate and update the rules applicable to the matter, including the identification of possible regulatory gaps, the definition of minimum requirements for security, operation, and maintenance, the discussion of certification, authorization, and oversight models, the evaluation of mechanisms to encourage the geographic diversification of landing points, and the analysis of the economic impacts of different regulatory alternatives. The initiative also aims to assess whether the absence of specific regulation for international submarine cables landing in Brazil has created difficulties for the country’s connectivity and for attracting new investments.

Contributions may be submitted until July 10, 2026.

Click here to access the full text of the Request for Comments.

Anatel Extends Measures Against Abusive Calling Practices

On May 28, 2026, through Decision Order No. 75/2026, Anatel extended the validity of Decision Order No. 22/2024 until October 31, 2028. The act considers the use of technological solutions for mass calling at volumes exceeding human capacity for answering and communication, without the purpose of effective communication, as an improper use of numbering resources and an inappropriate use of telecommunications services.

Pursuant to Decision Order No. 22/2024/RCTS/SRC, all providers of Fixed Switched Telephone Service (“STFC”) and Personal Mobile Service (“SMP”) must identify and block, for a period of 15 days, the call origination capacity of legal entities that, within the respective service, generate at least 100,000 calls in a single day, of which 85% or more are classified as short-duration calls.

In addition, STFC and SMP providers must submit the following reports to Anatel on a monthly basis: (i) blocking report; (ii) traffic report; and (iii) major users report.

It is worth noting that failure to comply with the measures imposed by Decision Order No. 22/2024 may subject telecommunications service providers and identified offending users to fines of up to BRL 50,000,000.00, pursuant to the Regulation on the Application of Administrative Sanctions.

Click here to access the full text of Decision Order No. 75/2026/RCTS/SRC.

Technology, AI and Critical Infrastructure

Decrees on the Marco Civil da Internet expand ANPD’s powers over digital platforms

On May 21, 2026, the Brazilian National Data Protection Agency (“ANPD”) issued a statement on Decrees No. 12,975/2026 and No. 12,976/2026, which updated the regulation of the Marco Civil da Internet (Brazilian Civil Rights Framework for the Internet) and assigned new functions to the Agency in monitoring the activities of digital platforms in Brazil.

The new rules reinforce an approach focused on digital environment governance and, in this context, the ANPD will be responsible for assessing whether platforms adopt adequate measures to address systemic risks, such as scams, digital fraud, misleading advertisements and the large-scale circulation of illegal content. As clarified in the statement, the Agency’s role will not be directed at the individualized analysis of specific posts or content, as its focus will be on verifying the mechanisms adopted by platforms to prevent abuses, organizing reporting flows and respond to notices received in a structured manner.

The measure represents a step toward expanding ANPD’s institutional role beyond the strict application of the Brazilian General Data Protection Law (“LGPD”), bringing its activities closer to matters related to digital security, platform transparency, user protection and the regulatory governance of the internet.

Check the full text of the ANPD statement and Decrees nº 12.975/2026 and nº 12.976/2026, available in Portuguese.

ANPD submits draft guide on age assurance in the digital environment for public consultation

On May 22, 2026, the ANPD opened a call for public consultation on the draft Guidance “Age Assurance Mechanisms”, within the scope of the implementation of the Digital Child and Adolescent Statute (“Digital ECA”). The consultation will remain open until July 9, 2026, through the Brasil Participativo platform, and aims to collect contributions to improve the guidelines applicable to digital products and services accessed by children and adolescents.

The guide seeks to provide guidance to information technology providers on the adoption of proportionate and reliable mechanisms to identify or estimate users’ age. The draft also further explores discussions on responsibilities within the digital ecosystem and on the use of technical solutions such as facial age estimation and document verification.

The topic is relevant to digital platforms, app stores, operating systems and other agents that operate online services likely to be accessed by minors. From a regulatory standpoint, the initiative reinforces the trend of requiring digital companies to embed, from the design stage of their products, data protection, security and risk prevention measures for children and adolescents.

Check the full text of the call for public consultation, available in Portuguese here, and the draft Guidance, also available in Portuguese here.

ANPD creates dedicated channel for complaints related to the Digital ECA

On May 31, 2026, the ANPD launched a dedicated channel to receive complaints regarding possible non-compliance with the Digital ECA by platforms, websites and other digital services. The tool allows reports to be submitted on failures related to the protection of children and adolescents in the online environment, including the absence or inadequacy of age assurance mechanisms, excessive data collection, lack of privacy-by-default settings, inappropriate advertising practices and mechanisms that may encourage compulsive use by minors.

The Agency clarified that the channel is intended for administrative matters related to compliance with the Digital ECA. Therefore, cases involving crimes, such as sexual exploitation, violence, child grooming or the sale of products prohibited to minors, must be referred to the competent authorities or reported directly to the platforms on which they occurred.

According to the ANPD, the information received will not necessarily result in an individual response to each complainant, but will serve as input for enforcement actions, regulatory initiatives and educational measures. The creation of the channel indicates a concrete stage in the implementation of the Digital ECA, strengthening ANPD’s role in monitoring digital risks involving children and adolescents.

Check the ANPD complaints channel, available in Portuguese here.

Indirect Tax

Updates on the Consumption Tax Reform

The Federal Revenue Service and the IBS Steering Committee have extended the deadline for submitting suggestions on the IBS and CBS regulations. The new deadline is June 15, 2026, at 6:00 p.m. Proposals must be submitted by representative industry associations through the Receita Atende service.

Also in May, a new version of the technical note addressing the adjustments to the NF-e and NFC-e arising from the Tax Reform was published. According to the document, as from August 3, 2026, completion of the fields relating to IBS and CBS in tax documents will become mandatory for taxpayers subject to the regular regime of these new taxes.

In the same period, a temporary working group was created to assess and propose pricing and remuneration models for the federal tax collection network, as well as the operationalization of the split payment mechanism. The group will include representatives from the Ministry of Finance and the Federal Revenue Service, in addition to the consultative participation of the Office of the Comptroller General.

For more information on Tax Reform and other relevant news on consumption taxation, access our Consumption Taxation team’s newsletter here.

Gecex-Camex reduces Import Tax to zero for 692 products

At the beginning of May, the decision taken at a meeting of the Executive Management Committee of the Chamber of Foreign Trade was disclosed, approving the reduction of the Import Tax to zero for 692 products.

The measure was accompanied by the approval of initiatives aimed at strengthening Brazilian industry, especially in the metallurgy, packaging, and electric battery production sectors.

Most of the tariff reductions cover capital goods and information technology and telecommunications goods, reaching items used in industrial processes and that do not have an equivalent domestic production.

Paraíba changes the rule on liability for ICMS in network capacity assignment

A decree published on May 7, 2026, updated the rules on liability for collection of the ICMS levied on network capacity assignment to the service provider that serves the final user. The amendment is linked to ICMS Agreement No. 49/2026, which governs the granting of a special regime for network capacity assignment between telecommunications companies and establishes specific procedures for compliance with the tax obligation in such transactions.

Accordingly, the liable taxpayer must issue, in the month following that in which the transaction occurred, the Electronic Invoice-Bill for Communication Services, model 62, using the Item Code (cClass) applicable to that tax document.

Santa Catarina removes restrictions on the use of deemed ICMS credit

On May 13, 2026, the State of Santa Catarina published an ordinance defining which deemed ICMS credits may continue to be used even in situations that would, as a rule, restrict their use, such as the existence of debts before the state tax authorities or pending filing of the ICMS and Economic Activity Return (DIME) and the Digital Tax Bookkeeping (EFD).

The measure covers deemed credits relating, among others, to telecommunications. Accordingly, tax irregularities or failure to file ancillary obligations will not prevent use of such deemed credits.

The ordinance produces effects as from April 1, 2026.

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.