The Agribusiness Newsletter brings information and news about the main regulations and legal texts relating to the regulation of agribusiness in Brazil. This initiative seeks to cover the agribusiness industry on its transactional, litigation, tax and regulatory levels, and is an invitation for all of those working in this market to both access important news and comments on vital topics from the sector.

This material is for informative purposes only, and should not be used for decision-making. Specific legal advice can be provided by our legal team.

NEWS

CVM releases informative material in FAQ format on the regulated carbon market

The Brazilian Securities and Exchange Commission (“CVM”) has published an informative document in FAQ format to clarify key questions regarding the Regulated Carbon Market. The initiative aims to simplify and facilitate access to information, encompassing topics such as the operation of the Brazilian Emissions Trading System (“SBCE”), the tradable assets involved, and CVM’s role in this emerging market.

According to the agency, CVM will play a pivotal role in regulating, supervising, and overseeing transactions involving carbon credits within the capital markets, ensuring integrity, transparency, and legal certainty for investors. This initiative strengthens the link between sustainability and financial performance, aligning the Brazilian capital market with global environmental practices and fostering a more modern and reliable environment for trading these assets.

The document explains that the Regulated Carbon Market is a key instrument in combating climate change, based on a cap-and-trade system in which companies that exceed emission limits purchase credits from those that emit less. This mechanism encourages emission reductions, promotes investment in clean technologies, and creates opportunities for sustainable financing in Brazil.

For more information, access: CVM releases informational material with FAQ on the Regulated Carbon Market.

Federal Government considers launching FIAGRO to attract foreign investors

The Brazilian Federal Government is evaluating the creation of a specific Investment Fund in Agro-Industrial Production Chains (“FIAGRO”) aimed at attracting foreign investors to finance the recovery and conversion of degraded pasturelands. The proposal is part of the Caminho Verde Brasil (“Green Path Brazil”) program, which seeks to accelerate the transition toward more sustainable agricultural practices by reducing pressure on forest areas and increasing productivity on already cleared land.

The initiative would allow international investors to become equity partners with rural producers, providing capital through equity contributions rather than traditional credit operations, thereby eliminating typical financial costs. This model is seen as a viable alternative for large-scale projects, offering returns through the appreciation of rehabilitated land. Estimates suggest that land converted for agricultural use—such as soybean cultivation—may reach values up to three times higher than degraded pastures.

The Federal Government has presented the proposal to representatives from Saudi Arabia and China, who have expressed preliminary interest.

This project complements other initiatives under the Caminho Verde Brasil program, such as the auction held by EcoInvest, which already provides for BRL 30.2 billion in financing, including BRL 16.5 billion in catalytic capital from the National Treasury and USD 1 billion from the Japan International Cooperation Agency (JICA). The expectation is that the combination of public and private, domestic, and foreign resources will strengthen the sustainability agenda and further integrate agribusiness into the capital markets.

For more information, access: FIAGRO for foreign investors.

ANBIMA’s supervision in the first half of 2025: FIDCS, REUNE system, and partnership with BSM in focus

In the first half of 2025, the Brazilian Financial and Capital Markets Association (“ANBIMA”) intensified its supervisory activities over the investment fund industry, notably by including Credit Rights Investment Funds (“FIDCs”)—commonly used in the agribusiness sector—within the scope of its Technical Cooperation Agreement with the Brazilian Securities and Exchange Commission (“CVM”). This expansion enables CVM to leverage ANBIMA’s supervisory framework, reinforcing the commitment to market transparency and integrity, particularly following the enactment of CVM Resolution No. 175, dated December 23, 2022, which consolidated previous regulations.

Another significant development was the mandatory registration of fixed income transactions in the “Reune” system, as established by ANBIMA’s Trading Code. As of June 30, 2025, asset managers and custodians are required to register such transactions promptly, enhancing oversight and traceability across the market.

Additionally, ANBIMA entered into an agreement with BSM Market Supervision to monitor content published by financial influencers (“finfluencers”), employing technology to capture and analyze such communications.

Preventive supervision has been strengthened through the use of artificial intelligence and machine learning, allowing ANBIMA to process large volumes of data and identify behavioral patterns. During the period, 171 preventive and warning letters were issued, addressing topics such as private credit management, liquidity risk, and asset pricing. Clear communication regarding risks and regulatory adjustments contributes to increased market confidence and supports more informed decision-making by producers and investors.

For more information: Inclusion of FIDCs in agreement with CVM.

AGRO IN THE MEDIA

National Treasury Evaluates Possibility of Engaging in Arbitration with Taxpayers

Rare Earths: The Strategic Wealth Brazil Has Yet to Convert into Power

CAMARB and Rural Society Discuss Arbitration and Judicial Reorganization in Agribusiness

Arbitration Gains Ground in Rural Areas and Emerges as a Solution for Agribusiness Disputes

REGULATION

TAX REGULATION

CARF approves new binding precedents, addressing issues such as penalties for late filing of the DITR and PIS/COFINS credits

The Administrative Council of Tax Appeals (“CARF”) recently approved new binding precedents aimed at reducing the backlog of tax-related cases. Among the newly adopted statements—binding on administrative adjudicators—the following stand out:

• The late submission of the Rural Land Tax Return (“DITR”), prior to the initiation of a tax audit, gives rise to the imposition of a late filing penalty calculated solely on the tax amount declared by the taxpayer in the DITR, even if an official assessment is subsequently issued.
• The utilization of extemporaneous credits related to the Social Integration Program/Public Servant Asset Formation Program (“PIS/PASEP”) and the Contribution for the Financing of Social Security (“COFINS”) requires the submission of amended Federal Tax Debits and Credits Returns (“DCTF”) and Social Contribution Calculation Statements (“DACON”), evidencing the credits and credit balances for the relevant quarters.
• In commercial activities, it is not permitted to calculate non-cumulative PIS/PASEP and COFINS credits based on item II of Article 3 of Laws No. 10,637/2002 and No. 10,833/2003.
• Freight expenses incurred in the transportation of finished products between company establishments do not generate non-cumulative PIS/PASEP and COFINS credits.
• Expenses related to packaging used for the transportation of products, when intended to maintain, preserve, and ensure product quality, fall within the definition of “inputs” established by the Superior Court of Justice (“STJ”) in the judgment of Special Appeal (“RESP”) No. 1.221.170/PR.

Given the binding nature of these precedents, cases involving the summarized matters are unlikely to be decided by casting vote (that is, tie-breaking vote by the presiding tax authority representative), thereby excluding the application of the benefits provided under Law No. 14,689/23.

CARF denies tax deductibility of environmental fines

By majority vote, the 1st Panel of the 1st Chamber of the 1st Section of the Administrative Council of Tax Appeals (“CARF”) denied the deductibility of expenses related to remediation, recovery, and compensation from the calculation basis of Corporate Income Tax (“IRPJ”) and Social Contribution on Net Profit (“CSLL”) for a taxpayer in the mining sector.

According to the prevailing understanding, expenses incurred in the remediation of environmental disasters—including environmental fines—do not meet the legal requirements for deductibility, as they are not intended to generate revenue or sustain the taxpayer’s productive activity, but rather to repair damages resulting from the execution of such activities.

(Case No. 13136.721184/2023-56, CARF’s 1st Panel of the 1st Chamber of the 1st Section, September 23, 2025)

Environmental regulation

Climate change

FEDERAL

CRA debates the impacts of the Climate Plan on the agricultural sector

On August 25, 2025, the Senate’s Committee on Agriculture and Agrarian Reform (“CRA”) held a public hearing to discuss the impacts, risks, and inconsistencies of the Sectoral Plan for Agriculture and Livestock, which is part of the National Mitigation Strategy (“ENM”) under the broader Climate Plan. The initiative was proposed by the committee’s president, Senator Zequinha Marinho (Podemos/PA), through Order No. 32/2025 – CRA.

The debate focused on criticisms of the plan. Among the issues raised were concerns regarding the potential lack of recognition of greenhouse gas removals on rural properties, the lack of transparency in the methodology of the Blues model, and the merging of the categories “land use change” and “agriculture and livestock,” which contradicts international standards.

The hearing was attended by representatives from the Ministry of Environment and Climate Change, the Brazilian Agricultural Research Corporation (“EMBRAPA”), the Brazilian Confederation of Agriculture and Livestock (“CAN”), the Organization of Brazilian Cooperatives (OCB), as well as guests from the Office of the Chief of Staff, the Ministry of Agriculture and Livestock, and the Ministry of Science, Technology and Innovation.

For more information, access: CRA debates the impacts of agriculture and livestock on climate change.

Administrative infringement proceedings

FEDERAL

IBAMA establishes action plan to enhance the effectiveness of extrajudicial protests of environmental fines

On September 05, 2025, the Brazilian Institute of Environment and Renewable Natural Resources (“IBAMA”) published IBAMA Ordinance No. 128/2025, establishing the Action Plan for the Effectiveness of Extrajudicial Protests of Environmental Fines. The initiative aims to improve operational workflows, expand enforcement measures, and recover credits arising from administrative sanctions.

The plan will be implemented in a coordinated manner by the relevant technical departments, under the supervision of the Sanctions Monitoring Coordination Office (“CMS/CENPSA/DIPRO”), which will be responsible for preparing periodic reports and conducting follow-up meetings.

The evaluation of results will be based on pre-established indicators and may be revised as needed, subject to technical justification.

Key actions outlined in the plan include:

• Expansion of extrajudicial protest coverage to judicial districts not yet served, and revision of restrictive guidelines;
• Separation of fines and fees in records, and creation of a permanent interinstitutional communication channel;
• Creation of a public consultation platform for protests on the Central Protest Registry website;
• Correction of errors and integration of internal systems such as SICAFI and Sapiens to improve traceability and control of outstanding debts;
• Training of staff involved in the collection of environmental fines;
• Establishment of targets and standardization of documents to streamline the processing of infraction notices up to the judicial collection phase; and
• Resolution of legacy issues and prioritization of notifications related to decisions ordering payment of fines.

The structured actions listed in Annex I of the ordinance establish implementation deadlines ranging from 15 to 180 days.

PARANÁ

Paraná regulates the imposition of fines for improper delivery of pesticide packaging

On August 26, 2025, the Environmental Institute of Paraná (“IAT”), linked to the State Secretariat for Sustainable Development, published Ordinance No. 492/2025, establishing criteria for the classification of infractions and the imposition of environmental fines related to the reverse logistics of pesticide packaging, environmental control products, and similar items.

The regulation stipulates that rigid packaging containing formulations that are miscible or dispersible in water must undergo triple rinsing, in accordance with technical guidelines and standards issued by the competent authorities. The return of packaging, caps, and post-consumption residues must occur within one year from the date of purchase or product expiration, and may be carried out through authorized collection centers or stations, or via duly licensed mobile collection initiatives.

If the delivery is made in violation of technical guidelines—such as failure to perform triple rinsing—the environmental authority may issue an Environmental Infraction Notice, based on receipts issued by the collection centers or stations. The infraction will be classified under Article 62, item VI, of Federal Decree No. 6,514/2008, and the applicable penalties include:

(i) A fine of BRL 5,000 per improper delivery action;

(ii) An additional fine of BRL 100 per non-compliant package;

(iii) A warning for non-recurrent cases;

(iv) Conversion into a warning of infraction notices issued between the effective dates of Ordinance IAT No. 232/2024 and the new regulation, except in cases of specific recurrence.

Programs and incentives for agriculture and livestock

FEDERAL

CONFERT adds new strategic projects to strengthen the National Fertilizer Plan

On August 26, 2025, the National Council for Fertilizers and Plant Nutrition (“CONFERT”), linked to the Ministry of Development, Industry, Trade and Services (“MDIC”), published Resolution CONFERT/MDIC No. 14/2025, adding new projects to the Strategic Project Portfolio of the National Fertilizer Plan (“PNF”).

The regulation reinforces the PNF’s governance model by incorporating public and private initiatives focused on innovation, sustainability, and efficiency in fertilizer use. The inclusion of projects is indicative and non-binding, serving as a technical prioritization tool to guide CONFERT’s monitoring, coordination, and institutional support.

From an environmental perspective, the following projects stand out:

• Regulation of the Bioinputs Law (Law No. 15,070/2024), aimed at establishing clear standards for the safe expansion of bioinputs use in agriculture;
• The Low-Carbon Hydrogen Hub, a private initiative for the sustainable production of hydrogen and derivatives at the Port of Açu;
• A digital system for organic production, designed to manage data from family farmers in partnership with state superintendencies and the Brazil Organic Institute; and
• Projects for potassium and biofertilizer processing, including studies on agrominerals, bioinoculants, and remote sensing technologies applied to crops such as corn, soybeans, sugarcane, and commercial forests.

The resolution also reaffirms that inclusion in the portfolio does not imply funding or budgetary commitment by CONFERT, but rather strategic and institutional support for initiatives aligned with the goals of the PNF.

Federal Government authorizes use of financial surplus for rural credit aimed at settling farmers’ debts

On September 05, 2025, the President of the Republic enacted Provisional Measure No. 1,314/2025, authorizing the use of the financial surplus from sources supervised by the Ministry of Finance, as well as free resources from financial institutions, to create rural credit lines intended for the settlement or amortization of debts owed by farmers affected by adverse climate events.

The regulation allows for the use of up to BRL 12 billion from the financial surplus recorded as of December 31, 2024, in addition to free resources from financial institutions, to support rural credit transactions for funding and investment—including those already renegotiated or extended—and Rural Product Bills (“CPRs”) issued by producers in favor of financial institutions, cooperatives, or input suppliers.

Eligible beneficiaries include rural producers and cooperatives that suffered losses in two or more harvests between September 01, 2020, and June 30, 2025. The operations must be in default as of the publication date of the measure or have maturity dates between the publication and December 31, 2027, provided they are current at the time of contracting the new operation.

Funds will be transferred to the Brazilian Development Bank (“BNDES”), which may operate directly or through accredited financial institutions. Financial conditions, charges, terms, and criteria will be defined by the National Monetary Council (“CMN”), which may also establish environmental sustainability criteria for investment operations.

The measure also provides for the possibility of presumed credit recognition by financial institutions that enter into such operations, with specific rules for reimbursement and deduction of debts owed to the National Treasury, in accordance with current tax legislation.

São Paulo establishes “Green Investment” Seal to promote sustainable financial market operations

On August 25, 2025, the Government of the State of São Paulo enacted Law No. 18,180/2025, establishing the “Green Investment” Seal, aimed at recognizing financial and capital market transactions that promote environmentally sustainable practices within the state of São Paulo.

The new legislation provides that the seal will be granted to securitization companies, receivables investment funds (“FIDC”), financial institutions, distributors, and issuers of green bonds that demonstrate investments directed toward the restoration, conservation, or sustainable use of native vegetation, as well as sustainable rural production, climate mitigation, and adaptation.

The purpose of the seal is to encourage operations that foster sustainable development and to offer an official endorsement that may be used in promotional materials, signaling to both domestic and international consumers the institution’s commitment to sustainability.

Eligible practices for obtaining the seal will be defined by specific regulations, aligned with the Climate Action Plan (“PAC”) and the State Plan for Climate Adaptation and Resilience (“PEARC”), also taking into account social and environmental safeguards and sustainable taxonomies.

ESPÍRITO SANTO

Espírito Santo establishes management committee to foster innovation in its agribusiness

On September 18, 2025, the State Secretariat for Agriculture, Supply, Aquaculture and Fisheries of Espírito Santo (“SEAG”) published SEAG Ordinance No. 33-R/2025, establishing the Management Committee for the Espírito Santo Agribusiness Innovation Ecosystem (“CGEIA-ES”), with a consultative and strategic role.

The regulation aims to strengthen governance and coordination among the various stakeholders of the agribusiness innovation ecosystem, aligning with the Strategic Development Plan for Agriculture in Espírito Santo 2023–2032 (“PEDEAG 4”), which adopts “innovability” (innovation + sustainability) as a strategic axis, integrating innovation, sustainability, and economic complexity.

The CGEIA-ES will be composed of representatives from the state government, academic institutions, research and innovation entities, rural extension services, the productive sector, strategic organizations within the innovation ecosystem, and organized civil society. The list of members will be defined through a specific instrument to be published by SEAG and made available on its website.

The committee’s responsibilities include:

(i) Proposing strategic guidelines for the development of agricultural innovation;

(ii) Supporting integration among ecosystem stakeholders;

(iii) Promoting partnerships and resource mobilization;

(iv) Monitoring and evaluating the outcomes of implemented initiatives; and

(v) Recommending policies to strengthen governance and sustainability within the ecosystem.

The internal regulations of CGEIA-ES will be drafted by the committee and published by SEAG.

Water resources

PARANÁ

Paraná updates maximum validity periods for water use authorization documents

On September 17, 2025, the Environmental Institute of Paraná (“IAT”) published Ordinance No. 560/2025, updating the chapter of the Technical Manual on Water Use Authorizations regarding the maximum validity periods permitted for each type of use or intervention involving water resources in the state of Paraná. The regulation establishes that the prior consent shall be valid for up to one year and may be revoked upon issuance of another administrative act.

The declaration of independent use without granting of rights will be valid for up to six years, while the declaration of independent intervention without granting of rights will be valid for up to two years—renewable in cases of dredging—and up to ten years for other types of interventions. The preliminary authorization will be valid for up to three years (renewable) for hydroelectric developments and effluent discharge from sanitation projects. For effluent discharge from other types of projects, surface and groundwater withdrawals, mining dredging, desilting, and hydraulic works, the renewable validity will be up to two years.

The water use right authorization will be valid for up to ten years (renewable) for hydroelectric developments, hydraulic works, and withdrawals for public supply. For effluent discharge, diversions, and withdrawals for other types of projects, the renewable validity will be up to six years, and for mining dredging and desilting, up to five years.

The maximum validity periods may be reduced in specific situations, such as:

• Applications submitted via the e-Protocolo system;
• Uses or interventions that do not comply with the rational balance between demand and water availability;
• Location in critical or vulnerable areas;
• Emergency withdrawals;
• Targets or conditions with shorter deadlines;
• Need for use readjustment;
• alignment with environmental licensing;
• Residual term of a transferred authorization;
• Other duly justified situations.

The validity of water use rights granted to public service concessionaires cannot exceed the term of the concession agreement, and authorizations for hydroelectric potential use must comply with the expiration date of the authorization issued by the Brazilian Electricity Regulatory Agency (“ANEEL”).

Paraná establishes guidelines for calculating effluent self-purification in water use authorization processes

On September 19, 2025, the IAT published IAT Ordinance No. 565/2025, establishing equations and guidelines for calculating the self-purification of effluents for granting water use authorizations in the state of Paraná. The regulation adopts technical concepts such as the biochemical oxygen demand (BOD) decay coefficient—defined as the rate of consumption of biodegradable organic matter in the water body—and the natural flow with 95% permanence (“Q95%”), along with the corresponding flow speed.

For calculating the decay of BOD concentration in effluents, the regulation establishes equations based on the Streeter-Phelps model, with a fixed decay coefficient of 0.17 day⁻¹ and a Q95% flow speed of 0.2 m/s. It also defines formulas for calculating the maximum grantable flow rate at a given section of the water body, considering natural flow, unavailable flow, and flow already used by upstream users. For basic sanitation projects, the coefficient of 0.5 may be increased to up to 0.8, as provided in Ordinance No. 19/2007 of the Superintendency for Water Resources and Environmental Sanitation Development (“SUDERHSA”).

Additionally, the regulation provides that reference values for the BOD decay coefficient and flow speed may be updated by complementary normative acts issued by IAT, based on new technical studies or methodologies.

Biofuels

FEDERAL

MDA amends criteria for granting the Social Biofuel Seal

On September 10, 2025, the Ministry of Agrarian Development and Family Farming (“MDA”) published Ordinance No. 36/2025, amending provisions of Ordinance No. 28/2024, which regulates the criteria and procedures for granting and maintaining the right to use the Social Biofuel Seal.

The new regulation introduces adjustments to Articles 26, 28, 29, and 31 of the original ordinance, notably establishing the requirement that initiatives and development projects submitted by biodiesel producers must be approved by the Managing Unit. Executing entities must keep activity reports available to the parties involved and the Managing Unit.

Additionally, the regulation provides that, for the purpose of meeting the minimum development percentages required, amounts allocated to family farming organizations in the North, Northeast, and semi-arid regions may be multiplied as provided in item “c” of Article 31 of the original ordinance, which stipulates that actual expenditures in development for such regions will be multiplied by 30.

In addition, contributions to guarantee funds aimed at financing family farming and its organizations—based on the principles of solidarity economy—are now considered valid development expenditures.

The ordinance also establishes that the minimum effective national percentage consolidated annually must be equal to or greater than 22%, calculated without the use of multipliers. If this percentage is not met, the Managing Unit may increase the weighted minimum percentage for subsequent years to ensure compliance with the established target.

Use of fire and forest fires

FEDERAL

House of Representatives approves increased penalties for forest fires resulting in animal deaths

On August 29, 2025, the Committee on Environment and Sustainable Development of the House of Representatives approved Bill No. 3,627/2024, which amends the Environmental Crimes Law to double the penalties applicable to forest fires that result in the death of wild, domestic, or domesticated animals, whether native or exotic.

The approved text is the substitute presented by the rapporteur, Congressman Felipe Becari (member of União-SP), who expanded the original proposal by Max Lemos (PDT-RJ), initially focused on the protection of wild bees. The new wording seeks to ensure the preservation of fauna as a whole, in order to maintain ecosystem balance.

Currently, the penalty for causing a forest fire is imprisonment from two to four years and a fine. Under the proposed amendment, this penalty would be doubled in cases involving animal deaths, as a means of enhancing the deterrent effect of the law.

The bill also establishes that individuals responsible for forest fires will be barred from accessing rural credit, even for unaffected areas, until the degraded area is fully restored. If absence of fault or intent is proven, the restriction will apply only to the burned area, until its recovery or the end of the sentence.

The proposal remains under review in the House of Representatives and will be considered by the Committees on Constitution and Justice and Citizenship before proceeding to a plenary vote. To become law, the text must still be approved by the Senate.

For more information, access: Committee approves harsher penalty for forest fires causing animal deaths.

House of Representatives approves regulations for recovering vegetation areas affected by fire

On September 15, 2025, the Committee on Agriculture, Livestock, Supply and Rural Development (“CAPADR”) of the House of Representatives approved Bill No. 3,644/2024 (“PL 3,644/2024”), which establishes guidelines for the recovery of vegetation areas affected by wildfires. The approved text is the substitute presented by the rapporteur, Congressman Thiago Flores (member of Republicanos/RO), to the original proposal submitted by Congressman Célio Studart (member of PSD/CE).

PL 3,644/2024 provides that legal reserves, permanent preservation areas, and restricted-use areas affected by fire must retain their environmental classification, and their recovery must be carried out through natural regeneration or restoration. The conversion of other burned areas into cropland or pasture will require environmental authorization and compliance with applicable legislation.

In cases where the landowner is identified as the cause of the fire or has failed to comply with the integrated fire management plan, the proposal prohibits land-use change and imposes an obligation to restore the vegetation. The text ensures the right to adversarial proceedings and full defense.

PL 3,644/2024 also prohibits access to rural credit by landowners responsible for the fire, even for unaffected areas, until the degraded area is fully restored. If absence of fault or intent is proven, the restriction will apply only to the burned area.

Expropriation of property for agrarian reform purposes due to criminal fire may only occur upon proof of the landowner’s fault, supported by studies confirming the economic viability for settlement and the unproductivity of the area.

Finally, PL 3,644/2024, which proposes amendments to the Forest Code and the laws governing Rural Credit and Agrarian Reform, will proceed to review by the committees on the Amazon and Indigenous and Traditional Peoples; Environment and Sustainable Development; Finance and Taxation; and Constitution, Justice and Citizenship, under a conclusive procedure. To become law, the bill must still be approved by both the Chamber and the Senate.

For more information, access: Committee approves rules for the recovery of vegetation areas affected by fire.

COMIF establishes minimum standards for wildfire prevention on rural properties

On September 1, 2025, the National Committee for Integrated Fire Management (“COMIF”), linked to the Ministry of the Environment and Climate Change, published Resolution COMIF/MMA No. 3/2025, which sets minimum standards applicable throughout the Brazilian territory for the implementation of preventive measures against wildfires on rural properties.

The regulation is part of the National Policy for Integrated Fire Management (“PMIF”) and aims to reduce irregular or illegal ignitions, decrease the occurrence of large-scale fires, strengthen the resilience of rural communities, and encourage joint actions among neighboring landowners for resource and firefighter sharing.

Mandatory measures include:

• Prohibition of fire use without authorization;
• Use of alert and communication systems;
• Participation in training programs;
• Construction of firebreaks and prescribed burns;
• Minimum availability of equipment;
• Preparation of operational prevention and firefighting plans;
• Monitoring of critical areas, and educational and awareness-raising actions.

The obligation to implement these measures varies according to the size of the property:

• Small properties (up to 4 fiscal modules) must comply with items I to III, and items IV to VI if located in risk areas.
• Medium properties (from 4 to 15 fiscal modules) must comply with items I to VI.
• Large properties (above 15 fiscal modules) must comply with items I to VII and IX to XIV, including recommended compliance with items VIII, XV, and XVI.

Family farmers in collective territories with traditional fire use are exempt from submitting individual PMIFs, provided that the plan is submitted by the territory’s managing body. The resolution also encourages replacing fire use with alternative technologies.

The deadline for implementing the measures is up to two years from the date of publication of the regulation, and may be adjusted according to approved plans. Non-compliance may result in liability, following notification and a 30-day correction period. Compliance with the measures will be considered a mitigating factor in the event of fire occurrences.

RORAIMA

Roraima extends authorization cycle for controlled and prescribed burning

On September 09, 2025, the State Foundation for the Environment and Water Resources of Roraima (“FEMARH”) published FEMARH/PRES/DIRAF/DRH Ordinance No. 921/2025, which extended the 15th authorization cycle for the use of controlled and prescribed burning until September 30, 2025, within the scope of the Roraima State Plan for Deforestation and Burn Control (“PPCDQ/RR”).

The regulation establishes that the suspension of burning activities will be decided based on a technical assessment by the State Committee for the Prevention and Control of Burnings and Wildfire Combat, considering data from the National Institute for Space Research (“INPE”) and alerts from the State System for the Prevention and Combat of Wildfires (“SEPCIF”).

The use of fire in agroforestry-pastoral areas without authorization or in violation of the granted authorization will be considered illegal and subject to a fine of BRL 10,000 per hectare or fraction thereof, in compliance with Decree No. 12,189/2024.

The ordinance automatically renewed the authorizations granted during the 15th cycle, as provided in Ordinance No. 800/FEMARH/PRES/DIRAF/DRH, dated August 05, 2025, limiting their effectiveness until September 30, 2025.

Required documentation for the application includes request form, environmental responsibility declaration, personal documents, land title, maps, descriptive report, valid environmental license, among others.

The regulations for fire use include prior notification to neighboring landowners and public authorities, planning with clean firebreaks, water availability, execution during safe hours and after the first rains, as well as specific safety measures to prevent uncontrolled fires.

Agricultural pesticides

FEDERAL

House of Representatives approves ban on the use of fipronil in foliar spraying of plants

On August 28, 2025, the Committee on Environment and Sustainable Development (“CMADS”) of the House of Representatives approved Bill No. 4,592/2023, which prohibits the foliar application of agricultural pesticides containing fipronil on plants.

The approved text was authored by Congressman Padre João (member of PT/MG) and received a favorable opinion from the rapporteur, Congressman Nilto Tatto (member of PT/SP), who highlighted the impact of fipronil on the high mortality rate of bees and other pollinators, which are essential for environmental balance and agricultural productivity. The rapporteur also cited evidence of risks to human health, such as the association between prolonged use of the substance and the development of Parkinson’s disease in farmers.

The bill follows an international trend, as fipronil is banned in countries of the European Union, Vietnam, Uruguay, Colombia, and Costa Rica. In Brazil, since 2023, a precautionary measure issued by IBAMA has suspended the foliar application of pesticides containing this active ingredient.

The bill, which had previously been rejected by the Committee on Agriculture, Livestock, Supply and Rural Development, has lost its conclusive status and will now be reviewed by the Committee on Constitution, Justice, and Citizenship (“CCJ”), before proceeding to a vote in the Plenary. To become law, the text must be approved by the Senate.

For more information, access: Committee approves ban on the use of fipronil in foliar spraying of plants.

REGULATION – MINISTRY OF AGRICULTURE AND LIVESTOCK (MAPA)

MAPA launches digital certificate and regulates mandatory use of VMG in agricultural projects

On September 17, 2025, MAPA published Joint Normative Instruction SPA/SDI/SE No. 01/2025, regulating the use of the Agricultural Verification, Monitoring, and Grain Compliance Certificate (“VMG” and “VMG Certificate”) as a mandatory component of technical projects submitted under agricultural public policies within the Ministry’s scope, especially for grain-producing rural establishments registered in the Rural Environmental Registry (“CAR”).

The VMG Certificate can only be issued by service providers that are part of the so-called VMG Infrastructure and that use the national standard defined by MAPA for systemic controls of grain production and traceability. This enables technical-agronomic verification, as well as the assessment of good agricultural practices and socio-environmental compliance in grain production.

To meet this requirement, grain-producing rural establishments must adhere to the VMG Infrastructure validation process, request the issuance of the certificate for the area covered by the technical project, consent to continuous monitoring of their agricultural practices, and incorporate the document into their technical project.

VMG Certificates can be accessed by entities such as MAPA, the Brazilian Federal Court of Accounts (“TCU”), the Ministry of Finance, the Ministry of Planning, and the Central Bank of Brazil (“BC”), for the purposes of verifying compliance, managing public policies, and conducting risk analysis. Additionally, MAPA can use anonymized data from the VMG Infrastructure to monitor public policies, generate aggregated indicators, and share information with oversight bodies.

Although VMG adherence is optional for rural producers, the VMG Certificate is a mandatory technical requirement for the creation of technical projects under MAPA’s agricultural public programs.

Additionally, the use of VMG Certificates is recommended in the following situations:

• Credit lines financed by federal resources, due to their potential to reduce fraud and irregularities in the agricultural sector;
• Immediate and effective actions in environmental disaster situations;
• Continuous monitoring and improvement of production practices;
• Promotion of good agricultural practices and environmental sustainability; and
• Identification of potential cases of debt renegotiation.

Accreditation of companies authorized to issue the VMG Certificate will be managed by the Secretariat for Innovation, Sustainable Development, Irrigation and Cooperativism, linked to MAPA.

In the event of VMG Infrastructure unavailability, the Contingency System will ensure automatic continuity of access to programs. Also, rural producers can be notified of the activation and deactivation of contingency levels through the communication channels provided on MAPA’s website.

MAPA publishes ordinance on agricultural control in imports and reinforces adherence to the new import process

On September 11, 2025, the Ministry of Agriculture and Livestock (“MAPA”) published Ordinance No. 835/2025, which regulates agricultural control in import operations involving products of agricultural interest subject to registration in the Single Foreign Trade Portal (“SISCOMEX”). Authorization for the import of agricultural-interest products must be requested through the Single Import Declaration (“DUIMP”) module or its equivalent.

Depending on the product or type of import operation for which authorization is being requested, the importer must:

(i) Submit the request in the format indicated;
(ii) Attach the documents required by legislation; and
(iii) Comply with specific requirements, criteria, and conditions applicable to the import, as provided in relevant legislation.

The import authorization request will be reviewed by MAPA and, if approved, may be valid for one or more import operations, depending on the sanitary and phytosanitary risks involved and the characteristics of the product.

Before registering the import declaration, the importer must ensure that the authorization’s effectiveness period and the quantity authorized are compatible with the declaration to be submitted. If the Licenses, Permits, Certificates and Other Documents (“LPCO”) module is not valid at the time of registration, or if the quantity of product to be imported exceeds the remaining balance in the LPCO, the importer must request a new import authorization.

Once registered, the import declaration will be subject to agricultural risk management, with assignment to one of the following inspection channels:

• Green: Indicating that agricultural clearance will be automatically granted by the system, with no need for document analysis or inspection by MAPA.
• Yellow: Indicating that clearance will occur after document analysis by MAPA, provided no irregularities are found.
• Red: Indicating that clearance will only be granted after document analysis and physical inspection of the goods by MAPA.

If any signs of irregularities are identified during the import process review, the Federal Agricultural Tax Auditor may request an inspection for declarations assigned to the yellow channel.

Planning and implementation of agricultural control via DUIMP can be carried out in phases, depending on the product or import operation characteristics, allowing for coordinated migration and adaptation by MAPA and users to the new requirements.

This measure is part of MAPA’s commitments to adopt the new import process and reflects increased attention to agricultural defense procedures in foreign trade.

REAL ESTATE REGULATION

DITR 2025: Updates and final deadline announced

The Brazilian Federal Revenue Service (“RFB”) published RFB Normative Instruction No. 2,273/2025, which establishes the rules for submitting the Rural Land Tax Return (“DITR”) for the 2025 fiscal year. The deadline for submitting the 2025 DITR ended on September 30, 2025.

Below are the main updates to the 2025 DITR:

• Submission directly through a new digital service called “Minhas Declarações do ITR” [My ITR Declarations], available on the RFB Services Portal;
• The Environmental Declaratory Act is no longer required; and
• Taxpayers with rural properties registered with CAR must provide the registration receipt number, except in cases of immunity or exemption.

The “Minhas Declarações do ITR” service offers several advantages, including:

(i) Pre-filled RFB data;
(ii) Grouping of returns for properties owned by the same taxpayer;
(iii) Simplified process without the need to download software;
(iv) Access from multiple devices, including mobile phones;
(v) Unified environment for handling declarations from different fiscal years; and
(vi) Improved accessibility.

Alternatively, the DITR may also be drafted using the 2025 ITR Return Generator Program.

Taxpayers required to submit the 2025 ITR Return must comply with the deadlines and updates. The obligation applies to individuals or legal entities (except those immune or exempt) who are owners, holders of useful domain, or possessors under any title—including usufructuaries, co-owners, or joint possessors. It also applies to those who, between January 01, 2025, and the date of submission of the DITR, have lost possession or ownership of the rural property due to transfer or incorporation into the expropriating party’s assets.