Telecommunication’s Newsletter – August and September 2026

Published regulations

Ministry of Communications Approves 2026-2027 Broadcasting Regulatory Agenda

On August 5, 2026, through MCom Ordinance No. 23,392/2026, the Ministry of Communications (“MCom“) approved the 2026-2027 Regulatory Agenda of the Secretariat of Broadcasting, which comprises 19 topics to be addressed through regulatory initiatives over the two-year period.

Among the main initiatives are the development of the regulatory framework for the evolution of the Brazilian Digital Terrestrial Television System, incorporating innovations related to TV 3.0; the modernization and streamlining of broadcasting legislation and regulations; and the creation and regulation of the satellite television retransmission service (“RTVSat“). The Agenda also provides for the simplification and greater flexibility of the criteria governing the use of virtual channels by digital television broadcasters and the consolidation, into a single decree, of the rules governing broadcasting and ancillary services.

With respect to spectrum management and regulatory oversight, the Agenda provides for the review of the rules applicable to the Special Service for Scientific and Experimental Purposes and the Temporary Use of Radiofrequencies; the development of public policies for spectrum use by broadcasting and ancillary services; and the preparation and updating of the sector’s regulatory oversight plan. The Agenda also includes the establishment of a methodology for the pricing of broadcasting authorizations and the update of the cooperation agreement between MCom and the National Telecommunications Agency (“Anatel“) concerning the technical engineering review of post-authorization proceedings.

The Agenda further provides for the establishment of criteria for multiprogramming and the transmission of emergency alerts, as well as the review of the rules applicable to community broadcasting and accessibility features.

Click here to access the full text of MCom Ordinance No. 23,392/2026.

Ongoing Public Consultations and Requests for Comments

Public Consultation No. 37/2026/ANATEL
Subject: To gather contributions on the proposed bidding notice for the authorization to use radiofrequencies in the 6 GHz band, as provided for under Item 29 of the 2025-2026 Regulatory Agenda.
Deadline for contributions: October 23, 2026
Consultation Text | Supporting Documents

Public Consultation No. 43/2026/ANATEL
Subject: To gather contributions on the proposed amendment to the Technical and Operational Requirements for the use of radiofrequency spectrum by stations associated with the Aeronautical Mobile Limited Service (“SLMA“), approved by SOR Act No. 17,207/2023.
Deadline for contributions: October 28, 2026
Consultation Text | Supporting Documents

Request for Comments No. 8/2026/ANATEL
Subject: To gather contributions on a draft Technical Cooperation Agreement aimed at assessing the feasibility of establishing a partnership between Anatel and entities with recognized technical expertise in telecommunications product conformity assessment to support the market surveillance program for telecommunications products subject to Anatel approval.
Deadline for contributions: October 30, 2026
Consultation Text | Supporting Documents

Public Consultation No. 41/2026/ANATEL
Subject: To gather contributions on the technical requirements and testing procedures for the certification of Standard Power Wi-Fi equipment with Automated Frequency Coordination (“AFC“) functionality.
Deadline for contributions: December 3, 2026
Consultation Text | Supporting Documents

Public Consultation No. 42/2026/ANATEL
Subject: To gather contributions on the technical and operational requirements and registration procedures for the Automated Frequency Coordination (“AFC“) System.
Deadline for contributions: December 3, 2026
Consultation Text | Supporting Documents

Other Sector Highlights

Anatel Establishes Parameters for Mass Call Mitigation Mechanisms

On August 17, 2026, through Decision Order No. 82/2026, Anatel established parameters, conditions, and safeguards for the implementation, by telecommunications service providers that use public numbering resources, of their own mechanisms for identifying and mitigating mass calls. The measure seeks to promote greater consistency in the treatment of potentially abusive calls while preserving legitimate communications and consumer rights.

Providers may adopt mechanisms to identify, classify, label, filter, block, or otherwise apply differentiated treatment to potentially abusive calls, subject to the principles of transparency, proportionality, predictability, good faith, and non-discrimination. Such mechanisms must be made available free of charge to the entire customer base, subject to prior notice, and consumers must be given the right to opt out and to deactivate or reactivate the mechanisms at any time. Providers must implement such requests within 24 hours.

For the identification of mass calls, providers may consider, in addition to call volume, criteria such as a high proportion of very short calls, low average call duration, a low call completion rate, and the nature of the originating user’s business activity. Certain calls may not be subject to mitigation mechanisms, including those originating from public authorities and entities, healthcare, emergency, and suicide prevention services, as well as communications from Internet of Things (“IoT“) devices.

Providers must also make available specific channels for receiving and reviewing requests for review of call blocking measures. As a rule, such requests must be resolved within 10 calendar days or, in the case of certain public, healthcare, and emergency services, within six hours. Providers are free to select the technological solution to be adopted, provided that the parameters established by Anatel are observed.

The implementation of such mechanisms must be reported to Anatel within seven days, together with information on their operation, identification criteria, applicable treatment measures, blocking periods, and challenge procedures. Providers that already use mechanisms of this nature must adapt them to the new rules and report them to Anatel within the same timeframe.

Click here to access the full text of Decision Order No. 82/2026.

Anatel Extends Regulatory Sandbox for Direct-to-Device Applications

On August 25, 2026, through Ruling No. 219/2026, Anatel’s Board of Directors extended the Regulatory Sandbox for the temporary use of radiofrequencies by satellite systems in Direct-to-Device (“D2D“) applications, approved by Act No. 5,322/2024. The pilot project will be extended for two years and six months starting on October 22, 2026, or until the definitive technical specifications for D2D applications enter into force, whichever occurs first.

Anatel noted that, although Anatel Resolution No. 789/2026 and Ruling No. 172/2026 have advanced the regulatory framework for D2D, the definitive technical specifications applicable to the technology have yet to be approved and enter into force. In this context, the Agency concluded that extending the Regulatory Sandbox will allow testing to continue until the definitive regulatory framework is in place.

In addition to the extension, the Board of Directors approved updates to the rules applicable to the Regulatory Sandbox. The main changes include the extension of the previously granted authorization for the temporary use of radiofrequencies, without the need for a new application; confirmation that there is no limit on the number of participating mobile stations; and an express provision allowing the commercial operation of D2D applications during the experimental period.

Click here to access the full text of Ruling No. 219/2026.

Ministry of Finance Issues Competition-Related Recommendations on D2D Applications in the S-Band

On August 24, 2026, through SEI Opinion No. 3,164/2026/MF, the Secretariat for Economic Monitoring and Regulation (“SEAE“) of the Ministry of Finance issued a competition assessment of Anatel Public Consultations Nos. 29, 30, and 31/2026, concerning requests submitted by Starlink, Sateliot, and OQ Technology for the granting or amendment of Foreign Satellite Exploitation Rights in S-Band sub-bands, with potential use for Direct-to-Device (“D2D“) connectivity applications.

SEAE acknowledged the potential of D2D to expand telecommunications coverage, connectivity, and network resilience, particularly in remote or underserved areas. However, it identified potential competition concerns arising from the S-Band allocation model, considering that the available spectrum is divided into only three 10 + 10 MHz blocks, with a maximum of one block authorized per satellite operator. According to SEAE, the full occupation of these blocks by the first authorized operators, combined with the chronological criterion for reviewing applications, could create lasting competitive advantages and hinder the future entry of new players, including those with innovative technologies or business models.

The Opinion also highlights potential risks associated with the increasing integration between satellite operators and Personal Mobile Service (“SMP“) providers. While acknowledging that such arrangements may generate efficiency gains, expand coverage, and accelerate the adoption of D2D technology, SEAE cautioned that the combination of a limited number of satellite operators and the concentration of the Brazilian mobile market could encourage exclusive or preferential commercial arrangements, potentially restricting access to D2D solutions by regional and smaller providers and new market entrants.

In this context, SEAE recommended that Anatel: (i) continuously monitor the occupation and effective use of the S-Band sub-bands and their effects on market structure and contestability; (ii) if future demand exceeds available spectrum, assess mechanisms to prevent chronological priority from becoming a permanent competitive advantage, including minimum deployment milestones, use-it-or-lose-it and share-it mechanisms, spectrum sharing and spectrum pricing criteria, as well as competitive selection mechanisms for future bands; (iii) monitor the conditions under which providers of different sizes can access D2D solutions; and (iv) monitor potential exclusivity clauses, commercial preferences, restrictions on contracting with third parties, or other practices capable of foreclosing the market or raising barriers to entry.

SEAE emphasized that its recommendations do not presume the existence of anticompetitive practices and are not intended to impose ex ante restrictions on market participants’ freedom of contract. Rather, they seek to preserve market contestability and competition in an emerging market, allowing the benefits associated with D2D technology to be broadly shared among users and providers of different sizes. The Opinion will also be forwarded to Anatel’s Board of Directors.

Click here to access the full text of SEI Opinion No. 3,164/2026/MF.

Judicial Decisions and Court Activity

TCU Recommends Measures to Reduce Barriers Faced by Small Telecommunications Providers

On September 16, 2026, through Ruling No. 2,553/2026, the Plenary of the Brazilian Federal Court of Accounts (“TCU“) concluded a performance audit conducted at the Ministry of Communications (“MCom“) and the National Telecommunications Agency (“Anatel“) to assess the main infrastructure, market and competition, financing, regulatory, and public policy barriers that contribute to the so-called “Brazil Cost” (Custo Brasil) in the telecommunications sector and affect the business environment of Small Telecommunications Providers (Prestadoras de Pequeno Porte – “PPPs“).

The audit highlighted the importance of PPPs to the expansion of fixed broadband in Brazil. According to the TCU, these providers account for 91% of fiber-optic connections in municipalities with up to 30,000 inhabitants. Despite their significant role, the TCU found that public policies aimed at supporting this segment remain incipient, fragmented, and insufficiently structured, particularly for micro and small enterprises. The main barriers identified include: (i) legal uncertainty regarding utility pole sharing; (ii) the activities of unauthorized providers and criminal organizations; (iii) difficulties in accessing credit; and (iv) the need to improve public policies and asymmetric regulation applicable to PPPs.

With respect to utility pole sharing, the TCU recommended that Anatel, together with the Brazilian Electricity Regulatory Agency (“Aneel“), take measures to promptly conclude the review of Aneel/Anatel Joint Resolution No. 4/2014. Among other matters, the review should address a calculation methodology and reference price that take into account different pole locations, such as rural and urban areas, procedures for resolving disagreements, mechanisms designed to foster competition in the use of infrastructure, and a transitional regime to ensure legal certainty until the new rules enter into force.

With respect to access to financing, the TCU recommended that MCom establish targets for the Fust Automático program and default-rate indicators to assess its effectiveness; evaluate the possibility of increasing the amounts allocated to PPPs, given their significant role in serving municipalities and localities with fewer than 30,000 inhabitants; and adopt mechanisms to ensure broad, accessible, and transparent disclosure of available financing options.

Finally, the TCU recommended that MCom and Anatel, when developing public policies and regulatory measures, including spectrum auction notices and other regulatory instruments establishing investment commitments, adopt mechanisms to broaden the participation of companies, particularly small providers. Indicators and targets should also be established to assess the effectiveness of policies aimed at promoting asymmetric measures for PPPs and their impact on the expansion of connectivity and digital inclusion. The TCU also authorized the monitoring of compliance with these recommendations.

Click here and here to access, respectively, the full text of Ruling No. 2,553/2026 and the audit report on the Brazil Cost in the telecommunications sector.

Legislative Activity

Chamber of Deputies Approves Bill to Restrict Limitations on Fust Funds

On August 12, 2026, the Chamber of Deputies approved the substitute text for Supplementary Bill No. 230/2025 (“PLP 230/2025“), which amends the Fiscal Responsibility Law and Law No. 9,998/2000, which established the Fund for the Universalization of Telecommunications Services (“Fust“). The bill will now be submitted to the Federal Senate.

Among the main changes, the approved text provides that expenditures intended for the implementation of programs, projects, plans, activities, initiatives, and actions approved by the Fust Management Council may not be subject to spending limitations. It also prohibits restrictions on the execution of financial programming related to funding sources earmarked for Fust, except in the event of a shortfall in the corresponding revenues, as well as the allocation of such funds to primary or financial contingency reserves.

The substitute text also requires at least 50% of Fust?s annual revenues to be allocated to reimbursable financing and extends, until December 31, 2031, the benefit allowing telecommunications service providers to reduce their contributions to Fust by up to 50% when they use their own funds to implement programs, projects, plans, activities, initiatives, and actions approved by the Fust Management Council.

The substitute text also requires connectivity quality, performance, and availability indicators to be included as part of the reporting requirements for projects implemented directly by service providers, with the Fust Management Council responsible for establishing the relevant parameters and monitoring and evaluation procedures. Failure to comply with these obligations may subject the infringing party to the sanctions provided for under the General Telecommunications Law, without prejudice to any other applicable penalties.

Click here to track the legislative proceedings of PLP 230/2025.

Technology, AI and Critical Infrastructure

ANPD brings clarity to transparency reporting deadline and advances ECA Digital implementation timeline

On August 11, 2026, the Brazilian National Data Protection Agency (“ANPD“) clarified the deadline for publication of the first semiannual transparency report required under the Digital Statute for Children and Adolescents (“ECA Digital“, Law No. 15,211/2025).

The obligation applies to providers of internet applications directed at children and adolescents, or likely to be accessed by this audience, that have more than one million registered users under the age of 18. According to the ANPD, the first report must be published by September 17, 2026, and must include information on, among other matters, channels and procedures for receiving and investigating reports, content and account moderation, measures to identify unlawful activities and children’s accounts, data protection and privacy, and impact assessments and risk management.

In parallel, August marked the beginning of the second stage of the ANPD’s implementation timeline for age assurance mechanisms. Between August and November 2026, the Agency has established an adaptation and monitoring period for the deployment of these solutions, aimed at allowing regulated entities to adapt to the ANPD’s requirements while enabling the Agency to monitor the implementation of age assurance mechanisms. Beginning in January 2027, the timeline provides for enforcement actions focused on effective compliance with ECA Digital requirements, particularly those concerning age assurance.

These new milestones reflect the continued practical implementation of ECA Digital and highlight the importance for entities subject to the legislation to monitor the deadlines and parameters established by the ANPD, particularly with respect to transparency, accountability and age assurance requirements.

Read more on ANPD’s official website here.

ANPD expands monitoring of digital platforms under the Brazilian Civil Rights Framework for the Internet and ECA Digital

On August 21, 2026, the Brazilian National Data Protection Agency (“ANPD“) launched a new stage of its monitoring activities covering digital platforms, app stores and generative artificial intelligence tools, with the aim of assessing compliance with obligations under the Brazilian Civil Rights Framework for the Internet (“Marco Civil da Internet“) and the Digital Statute for Children and Adolescents (“ECA Digital“).

The initiative follows the new powers granted to the Agency in connection with the updated regulatory framework for the Marco Civil da Internet under Decrees No. 12,975/2026 and No. 12,976/2026 and forms part of the action plan announced by the ANPD for the implementation of the new oversight framework for the digital environment.

During this initial phase, the Agency is assessing matters such as governance structures, transparency mechanisms, risk management and mitigation systems, content moderation procedures, reporting channels and measures designed to protect users. The monitoring activities also consider the adoption of mechanisms aimed at preventing and addressing the circulation of criminal or otherwise unlawful content, with particular attention to the protection of children, adolescents and women in the digital environment.

The initiative represents a further step in the implementation of the ANPD’s new supervisory and enforcement responsibilities and signals the consolidation of a broader regulatory approach toward entities operating within the digital ecosystem.

Read the ANPD’s announcement here.

ANPD publishes new report on the implementation of its 2025-2026 Regulatory Agenda

On August 18, 2026, the Brazilian National Data Protection Agency (“ANPD“) published its 3rd Semiannual Monitoring and Implementation Report on the 2025-2026 Regulatory Agenda, providing an update on the progress of the Agency’s regulatory initiatives during the first half of the year.

Key developments include measures related to the regulation and implementation of the Digital Statute for Children and Adolescents (“ECA Digital“), as well as the ANPD’s new responsibilities arising from the updated regulatory framework for the Brazilian Civil Rights Framework for the Internet (“Marco Civil da Internet“). With respect to ECA Digital, ongoing initiatives include measures aimed at clarifying the scope of the obligations applicable to providers of information technology products and services and establishing parameters for age assurance mechanisms.

The report also highlights the ongoing review of the ANPD’s Enforcement Regulation and Regulation on the Application of Administrative Sanctions, as well as other initiatives under the Regulatory Agenda concerning the protection of personal data.

The report provides an overview of the progress of the Agency’s regulatory priorities and indicates the matters that are expected to remain central to its activities in the coming months, particularly with respect to the protection of children and adolescents and oversight of the digital environment.

Read the ANPD’s announcement here.

Chamber of Deputies Committee approves substitute bill on the application of data protection rules to artificial intelligence systems

In August 2026, the Committee on Science, Technology and Innovation of the Brazilian Chamber of Deputies approved a substitute bill to Bill No. 6,706/2025 (“Bill No. 6,706/2025“), which proposes amendments to the Brazilian Civil Rights Framework for the Internet (“Marco Civil da Internet“) to expressly provide for the application of data protection and data processing rules to data used by artificial intelligence (“AI“) systems.

As originally introduced, the Bill proposed amendments to the Brazilian General Data Protection Law (“LGPD“) to establish preventive audits of AI systems used in high-impact social decision-making. The substitute bill approved by the Committee changed this approach, focusing instead on the application of data protection and data processing rules to AI systems.

Bill No. 6,706/2025 remains under consideration by the Chamber of Deputies and must proceed through the remaining stages of the legislative process before it may eventually be enacted into law.

Follow the legislative process here.

Bill proposes algorithmic integrity framework for consumer relations

On August 4, 2026, Bill No. 4,881/2026 (“Bill No. 4,881/2026“) was introduced before the Brazilian Chamber of Deputies, proposing the establishment of a Legal Framework for Algorithmic Integrity applicable to the use of artificial intelligence (“AI“) systems in consumer relations.

Among the measures contemplated, the Bill establishes transparency requirements regarding the use of AI systems and the criteria applied in automated decision-making, as well as obligations relating to security, governance and the prevention of discriminatory practices. The proposal also provides mechanisms allowing consumers to challenge automated decisions and establishes rules on liability for damages arising from the use of such systems.

The Bill further proposes amendments to the Brazilian Consumer Protection Code (Law No. 8,078/1990), seeking to expressly incorporate safeguards relating to the use of automated systems and AI in consumer relations into Brazilian consumer protection legislation.

Bill No. 4,881/2026 is at an early stage of the legislative process before the Chamber of Deputies, and its provisions may therefore be amended as the proposal moves through the legislative process.

Follow the legislative process here.

Cetic.br survey highlights prevalence of scams involving personal data and provides new insights into AI use in Brazil

On August 31, 2026, the Regional Center for Studies on the Development of the Information Society (“Cetic.br“), a department of the Brazilian Network Information Center (“NIC.br“), released the third edition of its survey Privacy and Personal Data Protection: Perspectives of Individuals, Companies and Public Organizations in Brazil, presenting new indicators on privacy and personal data protection practices and perceptions in the country.

Among its findings, 32% of Internet users aged 16 or older reported having experienced attempted scams involving the use of their personal data, while 20% stated that they had already fallen victim to such incidents. Messaging applications (84%) and telephone calls (79%) were among the main channels reported by users who had experienced attempted scams.

The survey also provides data on the use of generative artificial intelligence (“AI“) and personal data protection. Among users of these tools, 66% reported being concerned or very concerned about how their personal data is used by the companies providing these services. From a business perspective, the survey indicates that 69% of Brazilian companies store personal data relating to customers or users, with biometric data being the most frequently stored category of sensitive personal data among those assessed by the survey.

The findings provide an updated overview of the challenges surrounding privacy and personal data protection in Brazil, particularly in light of the prevalence of digital scams and the growing use of AI tools, reinforcing the importance of data governance, information security and awareness measures concerning the processing of personal data.

Further information on the Cetic.br survey is available here.

ANPD launches call for contributions to develop its 2027-2028 Regulatory Agenda

On September 1, 2026, the Brazilian National Data Protection Agency (“ANPD“) launched a call for contributions to support the development of its Regulatory Agenda for the 2027-2028, which will set the priority topics for the Agency’s regulatory activities in the coming years.

Topics submitted for discussion include artificial intelligence (“AI“), processing of biometric data, protection of children and adolescents in the digital environment, and the exercise of data subject rights. Contributions received may inform the selection of matters to be addressed through regulation, studies or other ANPD initiatives over the next two-year period.

The Agency also began developing its 2027-2030 Regulatory Outcome Assessment Agenda, which will identify the regulatory instruments whose effects will be evaluated following implementation. Contributions to both initiatives may be submitted until October 16, 2026.

The consultations provide an early indication of topics that may gain greater prominence in the ANPD’s activities from 2027 onwards and that are already relevant to companies using AI or biometric technologies, or processing children’s and adolescents’ personal data as part of their activities.

Further details on the call for contributions regarding the 2027-2028 Regulatory Agenda are available at this link, and further information on the Regulatory Outcome Assessment Agenda is available at this link.

ANPD moves forward with review of its enforcement and rulemaking procedures

In September 2026, the Brazilian National Data Protection Agency opened a public consultation on the review of the Regulation governing the Enforcement Process and Administrative Sanctioning Proceedings, currently established by ANPD Board Resolution No. 1/2021.

The proposal seeks to update the rules governing the Agency’s monitoring and enforcement activities and the conduct of administrative sanctioning proceedings. The review also takes into account the expansion of the ANPD’s powers, which now include new responsibilities relating to the protection of children and adolescents in the digital environment and the oversight of platforms under the Brazilian Civil Rights Framework for the Internet (“Marco Civil da Internet“). As part of the process, the Agency held a public hearing on September 24, 2026, and the draft Regulation remains open for contributions on the Brasil Participativo platform until October 26, 2026.

On October 6, 2026, the ANPD opened a separate public consultation to review ANPD Ordinance No. 16/2021, which governs the Agency’s rulemaking process. The consultation seeks input on the procedures applicable to the drafting, amendment and review of ANPD regulatory instruments and will remain open until November 23, 2026.

Together, the initiatives form part of a broader update of the instruments governing the ANPD’s activities, covering both how the Agency monitors compliance, conducts enforcement activities and pursues sanctioning proceedings, and the procedures it uses to develop and review its own regulations.

Further information on the public consultations is available on the Brasil Participativo platform.

ANPD does not approve Guidance on high-risk personal data processing

In September 2026, the Board of Directors of the Brazilian National Data Protection Agency unanimously decided not to approve the Guidance on High-Risk Personal Data Processing, which was intended to assist organizations in identifying high-risk processing activities under the Regulation on the application of the Brazilian General Data Protection Law (“LGPD“) to small processing agents, approved by ANPD Board Resolution No. 2/2022.

The draft proposed parameters for applying the general and specific criteria established in the Regulation, taking into account factors such as large-scale processing, the potential impact on data subjects’ rights, the use of emerging or innovative technologies, automated decision-making, surveillance of publicly accessible areas, and the processing of sensitive personal data or personal data relating to children, adolescents and older persons.

In reviewing the proposal, the Board considered, among other matters, that the methodology proposed for assessing large-scale processing would be overly complex, particularly for small processing agents, and that issuing standalone guidance on high-risk processing could lead to a fragmented approach to data protection risk management.

The draft was archived, although its content may be used in future initiatives. The ANPD indicated that the topic may instead be addressed in an integrated manner as part of the discussions on Data Protection Impact Assessments (“DPIAs“) contemplated in the 2025-2026 Regulatory Agenda.

Further information on the decision is available here.

“AI companions” draw regulatory and legislative attention in connection with the protection of children and adolescents

In September 2026, so-called AI companions – artificial intelligence applications designed to simulate friendship, companionship or emotional connection with users – became the subject of new initiatives focused on the protection of children and adolescents in the digital environment.

On September 22, 2026, the National Secretariat for Digital Rights (“Sedigi”), part of the Ministry of Justice and Public Security (“MJSP“), released a technical note identifying risks associated with the use of these tools by children and adolescents, including exposure to inappropriate content, the development of excessive emotional attachment and improper processing of personal data. The document also addresses advertising, monetization and profiling practices and assesses these services in light of the rules established by the Digital Statute for Children and Adolescents (“ECA Digital“).

From a legislative perspective, Bill No. 5,349/2026 (“Bill No. 5,349/2026“) was introduced before the Brazilian Chamber of Deputies on September 11, 2026. The Bill proposes amendments to ECA Digital and the Marco Civil da Internet to establish measures to prevent and mitigate risks associated with applications, content, products or interactive practices that simulate emotional relationships.

The initiatives reflect increasing regulatory attention to the application of safeguards for children and adolescents to AI-based services, particularly those designed to foster personalized and continuous interactions with users.

Read the MJSP technical note at this link and follow the legislative process for the Bill here.

Bill proposes ban on social media access by children under 16

On September 1, 2026, Bill No. 5,271/2026 (“Bill No. 5,271/2026“) was introduced before the Brazilian Chamber of Deputies, proposing amendments to ECA Digital to prohibit children under 16 from registering for or accessing social media platforms.

The proposal also provides for awareness campaigns on the risks associated with early use of these platforms and forms part of the broader discussion regarding protective measures applicable to children’s and adolescents’ access to digital services, including age assurance mechanisms.

Bill No. 5,271/2026 is at an early stage of the legislative process before the Chamber of Deputies, and its provisions may therefore be amended as the proposal moves forward.

Follow the legislative process here.

Bill on job advertisements on digital platforms advances in the Chamber of Deputies

In September 2026, Bill No. 1,636/2026 (“Bill No. 1,636/2026“), which proposes rules for job advertisements on digital platforms with a focus on transparency and the prevention of fraud and recruitment practices associated with human trafficking, advanced in the Brazilian Chamber of Deputies.

The proposal applies to websites, applications and social media platforms with more than one million monthly active users in Brazil. Among other measures, it provides for a specific category for job advertisements, disclosure of information regarding advertisers and the parameters used to target advertisements, and mechanisms to identify postings showing indications of recruitment for unlawful purposes.

The Bill also prohibits targeting job advertisements based on criteria such as gender, race, age and disability, and requires human review of advertisements flagged as suspicious by automated systems.

In September, a rapporteur was appointed for the proposal before the Committee on Foreign Affairs and National Defense and the period for submission of amendments was opened. Bill No. 1,636/2026 remains under consideration by the Chamber of Deputies.

Follow the legislative process here.

Bill proposes measures to protect older persons in the digital environment

On September 29, 2026, Bill No. 5,497/2026 (“Bill No. 5,497/2026“) was introduced before the Brazilian Federal Senate, proposing amendments to the Consumer Protection Code and the Statute of Older Persons to strengthen the protection of older persons when using digital services.

Among the contemplated measures are accessibility and plain-language requirements, additional confirmation mechanisms for certain transactions, and measures aimed at preventing and challenging fraud involving financial and payment services.

From a data protection perspective, the proposal prohibits the use of older persons’ data to create profiles for targeted advertising and provides for digital education initiatives concerning data protection and fraud identification.

Bill No. 5,497/2026 is at an early stage of the legislative process before the Federal Senate, and its provisions may therefore be amended as the proposal moves forward.

Follow the legislative process here.

Indirect Tax

Tax Reform in Focus

During the period, the consumption tax reform agenda advanced further through the operational regulation of IBS and CBS and the continued adaptation of electronic tax documents to the new framework. Key developments included revisions to the NF-e layout, greater flexibility in validation rules, and new mandatory fields for sector-specific tax documents.

Tax compliance and taxpayers’ transition to the new system also remained prominent, reflecting coordinated efforts by the Brazilian Federal Revenue Service and the IBS Management Committee to phase in the new ancillary obligations and strengthen the monitoring of tax information.

In addition, in a preliminary injunction, a judge from the São Paulo State Court for Public Law Matters granted a taxpayer the right to calculate ICMS without including the IBS and the CBS in its calculation base during the transition period. Although the São Paulo tax authorities have taken the opposite position, the decision held that, in the absence of an express statutory provision, including the new taxes would improperly broaden the calculation base of the state tax.

Taxpayers opting for Simples Nacional will have until October 30, 2026 to elect to calculate and pay the IBS and the CBS under the regular regime, in which case those taxes will be paid outside the simplified regime. Cooperative societies, in turn, will have until October 31, 2026 to elect the specific IBS and CBS regime, which provides for the reduction of the rates of these taxes to zero in the circumstances prescribed by law.

For more information on the Tax Reform and other relevant developments concerning consumption taxation, please access our Consumption Tax team’s newsletter here.

NFCom Will Require Third Party’s CNPJ for Billing Items as of 2027

Technical documentation updated in August 2026 introduced a new rule for completing the Electronic Communication Services Invoice (“NFCom“) when it includes items relating to third-party charges.

When an item’s Product Classification Code (“cClass“) begins with 110, the Corporate Taxpayer Identification Number (“CNPJ“) of the third party associated with the charge must be entered in the CNPJCobrTerc field. Omitting this information will result in rejection of the NFCom.

The validation rule will apply in the production environment from January 4, 2027.

Rio de Janeiro Addresses ICMS Treatment of Non-Metered Communication Services

The Tax Division of the Rio de Janeiro State Treasury Department (“Sefaz/RJ“) issued a Tax Ruling addressing the taxation of interstate non-metered communication services and the utilization of ICMS credits.

Sefaz/RJ concluded that, for interstate non-metered communication services priced for defined periods, the tax must be divided equally between the States of the service provider and the recipient. It further stated that the recipient may fully utilize the ICMS credit separately stated on the Electronic Communication Services Invoice (“NFCom“), subject to statutory restrictions on credit utilization.

Regarding calculation, the ruling clarified that the tax due to each State must be computed on 50% of the price charged to the recipient. Each portion must be treated as an intrastate service, applying the tax rate and poverty-alleviation fund percentage in force in the relevant State.

The tax authority further concluded that a subsequent interstate provision of a non-metered communication service of the same nature requires reversal of part of the credits previously utilized. Under this interpretation, the reversal must correspond to the 50% portion of the new service for which tax is due to the destination State.

São Paulo Addresses Reversal of ICMS Incorrectly Stated on NFCom

In a Tax Ruling published on August 10, 2016, the São Paulo State Treasury and Planning Department (“Sefaz/SP“) examined the reversal of ICMS incorrectly stated on an Electronic Communication Services Invoice (“NFCom“), model 62.

According to the consultative division, reversal must comply with SRE Ordinance No. 31/2026 and may be effected either by issuing a replacement NFCom with the correct amounts or by recovering the tax in the document used to reimburse the recipient. An NFCom issued for adjustment purposes cannot be used for this purpose.

Sefaz/SP stated that duplicate issuance and incorrect identification of the recipient do not qualify for the reversal procedures examined. When the document is issued after the service period has ended, reversal may be processed as a service discontinuation if a charge for part of the period remains outstanding.

When no taxable event occurred throughout the covered period, the taxpayer may, according to Sefaz/SP, file a voluntary disclosure requesting late cancellation and seek a refund through the Electronic Petitioning System (“SIPET“).

REDATA: A new tax incentive regime for data centers

On September 15, 2026, a law was published establishing the Special Tax Regime for Data Center Services (“REDATA“), which provides tax incentives for the acquisition and importation of certain equipment to be capitalized as fixed assets by companies implementing projects to install, modernize, or expand data center services in Brazil.

Eligible companies may purchase in the domestic market or import goods for their fixed assets with suspension of PIS/Cofins, PIS/Cofins-Import, Tax on Industrialized Products (“IPI“), and Import Tax. Subject to the statutory requirements, the suspension may be converted into zero rates. The regime generally has a five-year term. However, the benefits relating to PIS/Cofins, PIS/Cofins-Import, and IPI will apply only through December 31, 2026. The Import Tax suspension applies exclusively to goods with no equivalent domestic production and listed in an act of the Executive Branch.

Because REDATA is a federal regime, its benefits do not directly extend to ICMS, which is imposed by the States, or ISS, which is imposed by Municipalities. This is particularly significant for the sector given the material state tax burden on the acquisition of servers and other equipment used in data centers.

For further information on the new regime, see our client alert here.

Rio Grande do Norte updates ICMS rules on communication services

On September 3, 2026, the State of Rio Grande do Norte issued a Decree that requires the service provider to register with the Rio Grande do Norte ICMS Taxpayer Registry and issue the Electronic Communication Services Invoice (“NFCom“) under that registration. For contracts involving circuits or access points located in different States, the provider must register in each relevant State and issue the NFCom under the registration corresponding to the access location. If amounts are not separately identified, each tax document must state an amount equal to the total contract price divided by the number of points.

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.