Provisional Measure (MP) No. 1,307/2025, published on July 21, 2025, authorizes the installation of Data Processing Centers (Data Centers) in Export Processing Zones (ZPEs), promoting a significant expansion in the scope of activities allowed in these incentivized territories.

The special customs regime of ZPEs provides the tax benefit of suspending taxes and contributions (Import Tax – II, Excise Tax – IPI, Social Contributions – PIS and COFINS, Merchant Marine Freight Surcharge – AFRMM, and ICMS) on imports and domestic acquisitions. Upon the export of the final product, the suspension is converted into a 0% rate for PIS/COFINS and IPI, and exemption from II and AFRMM.

The main innovation introduced by the MP is the expansion of the list of service providers eligible to benefit from the ZPE special regime. Previously, only companies whose services were directly related to the industrialization of goods intended for export could be authorized to operate in these zones. With the new wording of Article 21-A of Law No. 11,508/2007 (ZPE Law), the installation of companies providing services exclusively aimed at the foreign market is now also allowed — such as Data Centers, which led to the nickname “Data Centers Provisional Measure.”

The issuance of the MP had already been anticipated by the sector, especially after the Federal Government signaled which services would be eligible for the regime, as provided in CZPE/MDIC Resolution No. 95 of May 29, 2025, and subsequent regulation by the Brazilian Federal Revenue Service (RFB), through RFB Normative Instruction No. 2,269/2025, which defined the requirements and conditions for companies exclusively providing services abroad to benefit from the regime.

For these companies to be installed in a ZPE, two main requirements must be observed: (i) the existence of a contractual relationship with an exporter company already authorized to operate in a ZPE; and (ii) approval of a specific project by the National Council of Export Processing Zones (CZPE). Enjoyment of the special regime will be limited to the term of the contract with the exporter company.

Another relevant change concerns environmental requirements. From now on, every project submitted for approval by CZPE — whether by industrial companies or service providers — must demonstrate that 100% of the electricity used in the operation will come from new renewable sources that were not in operation as of the publication date of the MP. This requirement, however, does not apply to projects already approved before the issuance of the MP and does not apply to energy generated for self-consumption within the ZPE.

MP No. 1,307/2025 is effective from the date of its publication and will remain valid until September 18, 2025, and may be extended for up to 60 days from that date. Its definitive conversion into law will depend on approval by the National Congress.