EUDR and Brazil

Under the EU Deforestation Regulation (EUDR), a company must prove that a product comes from land that has been deforestation-free since the end of 2020. For Brazil, the rule applies to more exports than for any other country of origin. Soy, coffee, cattle and wood are four of the seven commodities in scope. Brazil is one of the world's leading suppliers of each. From 30 December 2026, the rules therefore apply to a large part of Brazilian agribusiness at the same time.

Brazilian producers already have the geolocation data per plot that the regulation requires. The data is in the Brazilian rural registry (CAR) and in satellite monitoring systems. A group can collect that data and file its own due diligence statements through its own EU entity. European buyers then get goods with the compliance work already done.

What the regulation requires

Seven commodities are in scope: cattle, cocoa, coffee, palm oil, rubber, soy and wood. A wide range of products made from them is also in scope. For each consignment, the operator shows three things. The goods are deforestation-free, with a cut-off date of 31 December 2020. They were produced in line with the law of the country of production. They are also covered by a due diligence statement filed in the EU information system.

After the revision of December 2025, the operator that first places the product on the EU market or exports it files the due diligence statement. Operators further down the chain collect, keep and pass on the reference numbers. The geolocation of the production plots is still the most demanding part. The customs authorities check the goods at the border to enforce the rules.

The rules apply from 30 December 2026 for large and medium-sized companies. For micro and small operators set up by 31 December 2024, they apply from 30 June 2027.

Your own EU entity as the operator

If a European buyer files the due diligence statement, the buyer is the operator that the authorities check. The Brazilian exporter then supplies the data. If the Brazilian group has its own Dutch entity, the group registers as operator itself. It files its own statements, based on its own CAR and monitoring data. It then sells to European manufacturers as a European supplier with complete paperwork.

Under the simplification of May 2026, cooperatives and grouped supply chains can map all member farms in one combined due diligence statement. The cost per farmer is then much lower.

With the Article 23 licence, you declare the import VAT in your periodic VAT return. This way, you keep more working capital for each consignment that you import through Amsterdam.

Practical points for Brazilian groups

Dutch banks and notaries have experience with the checks on Latin American ownership chains. With real staff and activities in the Netherlands (substance), you can show that your entity places the goods on the EU market. Both the competent authority and the Tax Administration check this. The Netherlands and Brazil have a double tax treaty, and they are negotiating a new treaty in 2026.

Setting up in the Netherlands

A Dutch BV is incorporated by notarial deed and registered with the Chamber of Commerce. Incorporation is done from abroad by power of attorney, with your parent company holding the shares. After registration the BV obtains its VAT number and EORI number, and registers in the EUDR information system as an operator. It then applies for the Article 23 licence, so that you declare import VAT in the periodic VAT return.

You can read more about becoming the EU operator under the EUDR, the EU-Mercosur trade agreement and fiscal representation and Article 23. For the steps to set up the entity, see setting up from Brazil.

Frequently asked questions

Who files the EUDR due diligence statement for Brazilian coffee if your EU buyer refuses, and can you set up your own EU importer?

The operator files it. This is the company that first places the coffee on the EU market. For imports, this is the importer in the customs declaration for release for free circulation. Sometimes that importer is established outside the EU. The first company in the EU that makes the coffee available is then also an operator (Article 7 of Regulation (EU) 2023/1115). If your EU buyer declines the role, your own EU company, such as a Dutch BV, can be the importer and operator. It registers in the EUDR information system and files the statements with your plot data. The rules apply from 30 December 2026, and from 30 June 2027 for most micro and small operators.

Which Brazilian exports fall under the EUDR?

Soy, coffee, cattle and wood are the main Brazilian commodities in scope, together with products made from them, such as soymeal and furniture. The other three commodities are cocoa, palm oil and rubber.

Who files the due diligence statement for Brazilian soy?

The company that first places the goods on the EU market files it. If the Brazilian exporter is outside the EU, this is the first company established in the EU in the chain. The exporter can also file the statement itself, if it has its own EU entity and registers as operator.

What data does the statement require?

You need the geolocation of the production plots. You also need evidence that the goods are deforestation-free, with a cut-off date of 31 December 2020. The goods must also be produced in line with Brazilian law. Much of this data is already in the Brazilian rural registry (CAR) and in monitoring systems.

Does the Netherlands have a tax treaty with Brazil?

Yes. The Netherlands and Brazil signed their tax treaty in Brasília on 8 March 1990, and it has been in force since 20 November 1991 (Tractatenblad 1990, 67 and 1991, 176).