2023-08-24 | Resolução BCB 339

Added 2026-09-27

Resolution BCB No. 339 — Regulates the activity of bookkeeping of electronic invoices, the electronic bookkeeping system managed by an authorized entity, and the registration, centralized deposit and trading of these electronic credit titles

The resolution establishes the framework for entities authorized to perform electronic bookkeeping of duplicatas, defining required services, contract clauses, fee‑disclosure rules and dispute‑handling procedures, and setting operational and risk‑management standards for the electronic bookkeeping system. It introduces new definitions for acquisition with recourse and expands the scope of duplicata trading, with the updated provisions becoming effective on 5 January 2026 as amended by Resolution BCB No. 540. Financial settlement of duplicatas must follow detailed direct‑payment and collection‑direction steps, and bookkeepers must maintain up‑to‑date information on fiscal documents, transaction parameters and payment instruments. All affected bookkeepers, financial institutions, payment institutions and third‑party service providers must comply with these rules.

Brazil

Banco Central do Brasil

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Resolution No. 222

RESOLUTION

BCB No. 339, OF 24 AUGUST 2023

Regulates the activity of bookkeeping of electronic invoices, the electronic bookkeeping system managed by an entity authorized to perform this activity, and the registration, centralized deposit and trading of these electronic credit titles.

The Collegiate Board of the Central Bank of Brazil, in session held on 22 August 2023, based on art. 9 of Law No. 4,595, of 31 December 1964, art. 28, item II, of Law No. 12,810, of 15 May 2013, art. 3, § 1, art. 4, § 2 and art. 11 of Law No. 13,775, of 20 December 2018, combined with the provisions of Decree No. 9,769, of 16 April 2019, and considering the provisions of Resolution No. 4,815, of 4 May 2020,

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Lineage: Amended

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Timeline

Amended 4 times · last 2025-12-18

Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works