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Brazil transfer-pricing documentation document upload

Official requirement

Add each required file. Conditional files are marked optional.

Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil; Receita Federal do Brasil

Upload your files

Documents this application needs

Arquivo Global

PDF · ≤15360 KB
  • If either document exceeds 15,360 KB, split it into no more than 99 PDF parts for that document.
  • Open only one process per calendar year; add corrections or supplements to the existing process.

Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil; Receita Federal do Brasil

Arquivo Local

PDF · ≤15360 KB

Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil; Receita Federal do Brasil

Arquivo Global continuation part

Only if it applies to youPDF · ≤15360 KB

Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil; Receita Federal do Brasil

Arquivo Local continuation part

Only if it applies to youPDF · ≤15360 KB

Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil; Receita Federal do Brasil

0/2 files ready

Sources disagree on this

  • per-document part count

    Receita Federal allows up to 99 uploaded parts for each oversized Arquivo Global or Arquivo Local. The current model cannot express a separate repeated-file count for each logical document.

    How we handle it: Each prepared PDF enforces the published 15,360 KB ceiling; use the optional continuation slots repeatedly in e-Processo and keep each logical document at 99 parts or fewer.

  • non-paginable files

    Files that cannot be converted to PDF without information loss may be submitted as ZIP archives under a separate 150 MB rule. UploadPrep does not process ZIP archives.

    How we handle it: Prepare the ordinary PDF route here and submit qualifying non-paginable ZIP material directly in e-Processo.