Brazil: Bill amending Complementary Law No. 214 on information security and cybersecurity services (Complementary Bill No. 213/2025) was introduced in Chamber of Deputies

On 3 October 2025, the Complementary Bill No. 213/2025 was introduced in the Chamber of Deputies to amend Complementary Law No. 214 of 16 January 2025 to regulate operations and service provisions relating to information security and cybersecurity. The Bill amends Article 142, II of the law to cover operations and services in these sectors when carried out by companies established in Brazil that have a legal representative in the country, as listed in Annex XI and identified according to the Nomenclature of Brazilian Services (NBS) and the Mercosur Common Nomenclature/Harmonised System (NCM/HS) classifications. The Bill removes the requirement that companies must have a minimum of 20 percent national capital participation to access fiscal benefits, replacing this with the criterion of legal establishment in Brazil, thereby ensuring full jurisdictional oversight by national authorities. The Bill clarifies that the amendment is a corrective adjustment to align with the principles of neutrality, equality, and free competition established under Constitutional Amendment No. 132/2023, which introduced the dual Value Added Tax system (IBS and CBS), and to strengthen the regulatory framework governing cybersecurity services in the Brazilian legal order.