Key highlights of the telecommunications sector in February 2026

Lefosse in the Media

The Ex-tariff regime is not a tax incentive: limits of the linear reduction under Complementary Law No. 224

João Paulo Cavinatto and Rodrigo do Vale, respectively partner and counsel of Lefosse’s Consumption Tax team, comment on the possible application of the “linear reduction” of federal tax incentives, envisaged by Complementary Law No. 224/2025, to the Import Tax rate reductions granted under the ex-tariff regime. The discussion carries significant implications for capital and technology‑intensive sectors, such as information technology and telecommunications.

Click here to access the full article.

Monthly Publications

Law ensures the provision of telecommunications services by cooperatives

On 7 January 2026, Federal Law No. 15,324/2026 was published, amending Federal Law No. 9,472/1997 (the General Telecommunications Law) and Federal Law No. 9,295/1996 to ensure that cooperatives may provide telecommunications services.

In this regard, several amendments were introduced to the General Telecommunications Law and Federal Law No. 9,295/1996 to expressly allow cooperatives to obtain authorization to provide telecommunications services of collective interest. Previously, the legislation established that only business corporations were eligible to obtain authorization to operate telecommunications services of collective interest.

Additionally, cooperatives have been granted the same rights and obligations as companies with respect to the provision of telecommunications services, including: (i) the right to confidential treatment of technical, operational, economic‑financial, and accounting information in proceedings before ANATEL; (ii) the possibility of obtaining incentives for investments in research and development projects in the telecommunications sector; and (iii) the obligation to make their networks available to other service providers.

Click here to access the full text of Federal Law No. 15,324/2026.

Ongoing Public Consultations and Requests for Comments

Request for Comments No. 10/2025/ANATEL

Subject: To obtain information to support the first edition of Anatel’s Regulatory Sandbox, pursuant to Resolution No. 776/2025, which establishes the guidelines for the operation of the Experimental Regulatory Environment, Regulatory Experiments, and other experimental regulatory practices within Anatel’s regulatory framework.

Consultation text | Supporting materials

Deadline for contributions: February 27, 2026.

Public Consultation No. 48/2025/ANATEL*

Subject: To gather contributions on the proposal aimed at establishing Technical Requirements and Operational Procedures for the Conformity Assessment of Data Centers that Integrate Telecommunications Networks.

Deadline for contributions: March 3, 2026

Consultation text | Supporting materials

*Check the Alert prepared by Lefosse’s Public Law & Regulation and Data Centers teams regarding the public consultation by clicking here.

Public Consultation No 3/2026/ANATEL

Subject: To gather contributions on the proposal aimed at conducting the periodic review of the Frequency Allocation, Assignment, and Distribution Plan (PDFF) for the biennium 2025-2026.

Deadline for contributions: March 15, 2026

Consultation text | Supporting materials

Public Consultation No 6/2026/ANATEL

Subject: To gather contributions on the draft Administrative Rule establishing the Technical Requirements for Conditions of Use of Radio Frequencies for Sound and Image Broadcasting Services, Television Retransmission Services, and Conditional Access Services.

Deadline for contributions: March 18, 2026

Consultation text | Supporting materials

Other Sector Highlights

Implementation of the new fixed telephony Local Areas begins in January

On 15 August 2025, through Decision No. 202/2025, ANATEL approved the schedule for the phased implementation of the new rules governing the formation of Local Areas for the Switched Fixed Telephone Service (“STFC”), established by Resolution No. 768/2024.

As of 1 January 2026, the STFC Local Areas have been aligned with the geographic boundaries of the Numbering Areas (DDD codes), significantly reducing the number of local areas in the country, from 4,118 to 67. In practice, calls between municipalities within the same DDD code will no longer be considered long‑distance calls and will instead be charged as local calls.

In addition, the provisions of Resolution No. 777/2025 concerning the use of ITU E.164 public numbering by the Multimedia Communication Service (“SCM”) – including rules on interconnection, network remuneration, partial suspension of service, definition of local area, and the prohibition of use by economic groups affiliated with the Local STFC – will only enter into force on March 1^st, 2027.

Click here to access the full text of Decision No. 202/2025.

Proposal to create the Center for Mediation and Consensual Solutions advances at ANATEL

In December 2025, ANATEL initiated an administrative proceeding regarding the proposal to create a Consensuality Committee named the Center for Mediation and Consensual Solutions within ANATEL (“CEMESC”).

Following an internal consultation, on 22 January 2026, the Office of the Federal Attorney General assigned to ANATEL (“PFE‑ANATEL”) issued a legal opinion approving the draft Resolution that will be submitted to public consultation for the creation of CEMESC, subject to the inclusion in the records of the ANATEL documents that motivated the proposed Resolution.

The matter has been assigned to the reporting Commissioner Alexandre Freire. Final approval of the resolution that will be submitted to public consultation still depend on deliberation by ANATEL’s Board of Directors.

Click here to access the full text of the PFE‑ANATEL opinion.

Legislative Developments

ANATEL expresses support for Bill establishing the National System for the Development, Regulation, and Governance of Artificial Intelligence

Through Report No. 183/2025, published in early January 2026, the Superintendence of Planning and Regulation of ANATEL expressed its support for the approval of Bill No. 6,237/2025, proposed by the Executive Branch, which establishes the National System for the Development, Regulation, and Governance of Artificial Intelligence. Bill No. 6,237/2025 is currently under review by the Brazilian Chamber of Deputies.

According to ANATEL, the creation of a collaborative and multisectoral national system is essential to ensure coherent regulation of artificial intelligence across the various economic sectors in which it is applied.

Furthermore, although ANATEL underscored the importance of the Brazilian Data Protection Agency (“ANPD”) as the overarching coordinating entity for artificial intelligence, responsible for issuing general regulations and promoting cooperation and regulatory coherence among sectoral authorities, ANATEL considers it necessary for Bill No. 6,237/2025 to preserve and strengthen the regulatory powers of sector-specific agencies within their respective areas.

Click here to access the full text of Report No. 183/2025.

Judicial Decisions and Court Activity

Superior Court of Justice upholds requirement for CEEE‑D to organize wiring on utility poles in the City of Porto Alegre

On January 5, 2026, a decision issued by Justice Herman Benjamin of the Superior Court of Justice (“STJ”) was published, upholding a ruling of the Rio Grande do Sul State Court of Appeals ordering the Companhia Estadual de Distribuição de Energia Elétrica (“CEEE‑D”) to present a detailed plan for organizing the wiring infrastructure on utility poles in the city of Porto Alegre. The plan must be implemented within 120 days, subject to a daily fine of BRL 10,000.00.

CEEE‑D argued that responsibility for reorganizing the cables should rest with telecommunications companies. The Justice, however, noted in his decision that CEEE‑D itself contributed to the need for judicial intervention, as it had not acted cooperatively with the other parties involved in seeking a consensual solution to the structural problem at issue.

The decision was issued in the context of the Request for Suspension of Preliminary Injunction and Judgment No. 3696/RS.

Click here to access the full decision.

Tax Matters

Updates on Consumption Tax Reform

In January 2026, Complementary Law No. 227/2026 (LC 227) was enacted, the second stage of the Tax Reform regulation. In addition to promoting relevant changes to Complementary Law No. 214/2025, which establishes the general rules for the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax, the new law covered a number of other topics:

• Establishes the IBS Steering Committee, the authority responsible for administering and supervising the IBS;
• Regulates the IBS tax administrative procedure;
• Regulates the transition period relating to the balance of credits for the Tax on Operations relating to the Circulation of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS); and
• Amends rules relating to the Tax on Causa Mortis Transfers (ITCMD) and the Tax on Urban Real Estate and Land (IPTU).

During the same period, the Federal Revenue Service issued a statement reinforcing the mandatory use of Electronic Tax Domicile as of January 2026 for all legal entities registered with the National Register of Legal Entities (CNPJ).

For more information on Tax Reform and other relevant news on consumption taxation, access our Consumption Taxation team’s newsletter here.[comentário para MKT: favor incluir link para o informativo de Tributação sobre Consumo de janeiro de 2026]

Federal government reduces federal tax incentives and benefits

The Federal Revenue Service published a Normative Instruction listing the benefits excluded from the linear reduction, and on January 27, 2026, it released a Q&A document with practical guidance on the scope of the measure and how to apply the 10% cut, seeking to provide greater legal certainty and uniformity of interpretation.

Click here to access an exclusive guide with all the details on the reduction of tax incentives. [Para MKT: Inserir link do alerta sobre a LC 224 https://lefosse.com/noticias/alerta/newsletter-lc-no-224-2025/]

Federal Revenue Service clarifies rules on exclusion of ICMS from the PIS and Cofins calculation basis

On January 14, 2026, the Federal Revenue Service published a Tax Ruling clarifying aspects related to the exclusion of ICMS from the PIS and Cofins calculation basis, consistent with the understanding of the Federal Supreme Court in Theme No. 69.

According to the Revenue Service, there is no legal provision for automatic reimbursement of credits arising from this exclusion, although it may constitute an undue or excessive payment, subject to refund. In the non-cumulative regime, the exclusion of ICMS may increase the generation of book credits, whose possibility of reimbursement will depend on the applicable regulatory provisions.

Additionally, in cases where there is a final court decision and the option to offset credits is chosen, prior qualification of these amounts with the Federal Revenue Service is required.

Ceará regulates procedures for issuing NFCom invoices

The state of Ceará has incorporated rules for issuing Electronic Communication Services Invoices (NFCom). Among other aspects, the rules address the provision of prepaid communication services, establishing that the provider must issue an NFCom for each advance purchase of credits by the user.

A rule was also introduced on the issuance of a replacement NFCom to correct incorrectly entered information, as well as the issuance of an NFCom with zero values when the triggering event does not occur. In both situations, it is now mandatory to refer to the access key of the originally issued tax document.

The published rules are already in force, with retroactive effect to October 1, 2024.

Rio de Janeiro excludes CNAE for book publishing from automatic NFCom registration

On January 28, 2026, the State of Rio de Janeiro amended a state resolution to exclude the National Classification of Economic Activities (CNAE) code 5811-5/00 (book publishing) from the list of automatic registration for issuing NFCom.

The ordinance came into force on the date of its publication.

Roraima regulates the adoption of NFCom for communication services

The State of Roraima published a regulation governing the NFCom, which becomes the electronic tax document applicable to the provision of communication services, accompanied by the respective Auxiliary Document (Danfe-COM).

To issue the NFCom, ICMS taxpayers must be previously registered with Sefaz, observing the technical specifications set forth in the Taxpayer Guidance Manual (MOC), which governs the integration between the systems of the issuing companies and the tax administration portals.

With the regulation published in January 2026, the NFCom will replace the models previously used to document communication and telecommunication services, consolidating the use of a single electronic document for these operations.

The act also provides that additional technical clarifications may be disclosed through technical notes on the NFCom portal and authorizes, under a special regime, the postponement of the mandatory issuance until August 1, 2026, provided that the established conditions are met.

The provisions are retroactive to November 1, 2025.

São Paulo adjusts ICMS deferral rules for the transfer of network resources in telecommunications services

The State of São Paulo has amended the ICMS Regulation to update the procedures applicable to tax deferral in the provision of telecommunications services related to the transfer of network resources between companies covered by a special regime.

The main change concerns proof of the service’s classification as a “network resource,” which now requires the use of a specific Item Classification Code (cClass) in the NFCom (model 62), replacing the generic reference previously used in digital files.

Technology, AI and Critical Infrastructure

Global investments in Data Centers may reach US$ 3 trillion by 2030, with Brazil taking the lead in Latin America

A report released on January 12, 2026, by the credit rating agency Moody’s indicates that global investments in data centers are expected to reach approximately US$ 3 trillion over the next five years, driven by the advancement of artificial intelligence, cloud computing, and large-scale digitalization of services.

In this scenario, Brazil stands out as the leading hub in Latin America, accounting for approximately 50% of the region’s infrastructure, with around 200 facilities currently in operation. The country currently ranks 12th globally and projects between BRL 60 billion and BRL 100 billion in new investments by the end of the decade.

According to the Ministry of Communications, structural factors explain Brazil’s leadership, including the broad availability of renewable energy, water resources, a strategic position in international data traffic, and a network of submarine cables connecting the country to different continents.

For the telecommunications sector, the rapid expansion of data center infrastructure reinforces the central role of transport networks, international connectivity, and energy capacity as critical infrastructure for the digital economy. It also intensifies regulatory discussions regarding sustainability, licensing, access to energy, and coordination among data, artificial intelligence, and digital infrastructure policies.

See the Ministry of Communications’ statement here (in Portuguese).

Brazil and the European Union establish reciprocal recognition in personal data protection

On January 27, 2026, Brazil and the European Union published adequacy decisions in the field of personal data protection, mutually recognizing the equivalence of their respective data protection frameworks. Together, the decisions consolidate the world’s largest area of international data transfer flows considered secure, covering approximately 700 million data subjects.

On the Brazilian side, the recognition formalized by the National Data Protection Authority (“ANPD”) includes the 27 Member States of the European Union, as well as countries belonging to the European Economic Area.

As a result, the need to adopt additional international data transfer mechanisms, such as standard contractual clauses or binding corporate rules, has been eliminated, reducing compliance costs and operational complexity.

The decision also carries economic and institutional significance, as it fosters digital trade and international cooperation and reinforces Brazil’s position among the few South American countries (alongside Argentina and Uruguay) that have received an adequacy decision from the European Union.

See the European Commission’s press release on the matter here.

Industry associations call for urgent processing of REDATA and separation from the AI Bill agenda

On January 29, 2026, representative entities from the technology, telecommunications, software, data center, and digital infrastructure sectors issued a joint statement advocating for the urgent and autonomous processing of Provisional Measure No. 1,318/25, which establishes the Special Regime for Data Center Equipment (“REDATA”).

The document argues that REDATA is a strategic measure to attract investment in computational infrastructure, as it provides tax incentives and greater regulatory predictability for the installation and expansion of data centers in the country. The associations warn that processing REDATA jointly with Bill No. 2,338/2023 (known as the “AI Bill”) may undermine both agendas, given their differing scope and complexity.

The statement also highlights Brazil’s growing trade deficit in computing and information services, which reached US$ 7.8 billion through November 2025, and argues that expanding installed computational capacity in the country is essential to reducing external dependence and increasing national technological autonomy.

Finally, the entities advocate for the immediate adoption of institutional measures to enable the review and deliberation of Provisional Measure No. 1,318/25, including the establishment of a joint committee in the National Congress, the autonomous handling of its legislative process separate from the artificial intelligence agenda, and the prioritization of the matter within the validity period of the provisional measure, which expires on February 25, 2026.

See the full statement here (in Portuguese).

International Data Protection Day: an invitation to reflect on the ANPD’s evolution in recent years

International Data Protection Day is celebrated on January 28. Created in 2006 to promote global awareness of data protection, the date gained particular relevance in Brazil starting in 2020, with the entry into force of the General Data Protection Law (Law No. 13,709/2018 – LGPD) and the establishment of the National Data Protection Authority (ANPD).

To mark the occasion, our Data Protection and Technology team published a detailed analysis of the evolution of the ANPD’s activities and the reasons why 2026 is considered a key year for the strategic prioritization of data protection governance.

See the publication here.

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This content is part of the Telecommunications Bulletin for February 2026, bringing together the main regulatory and sector highlights of the period. This material is for informational purposes only. Our Telecommunications team is available to provide specialized legal advice.