Brazil transfer-pricing documentation document upload
Official requirementAdd each required file. Conditional files are marked optional.
Requirement verified August 11, 2026 · Sources: Receita Federal do Brasil ↗; Receita Federal do Brasil ↗
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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 KBRequirement verified August 11, 2026 · Sources: Receita Federal do Brasil ↗; Receita Federal do Brasil ↗
Arquivo Global continuation part
Only if it applies to youPDF · ≤15360 KBRequirement verified August 11, 2026 · Sources: Receita Federal do Brasil ↗; Receita Federal do Brasil ↗
Arquivo Local continuation part
Only if it applies to youPDF · ≤15360 KBRequirement 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.