Published on July 21, Provisional Measure 1,307/25 (MP 1,307/25) amends Article 21-A of the Export Processing Zone Law (ZPEs) and now expressly authorizes the establishment, in these areas, of companies providing services related to exports. The new wording allows these companies to benefit from the special tax regime, even when they do not directly export services, as long as they provide services to an exporter. Previously, this possibility only existed when services were provided to an exporter engaged in industrial activity.

Export Processing Zones (ZPEs), governed by Law Lei 11,508/07, are part of Brazil’s strategy to promote exports by creating customs areas with a differentiated tax regime. The model grants benefits that reduce taxes levied on the import and domestic acquisition of capital goods and inputs—including Import Duty (II), Excise Tax (IPI), PIS/Cofins, PIS/Cofins-Import, and AFRMM—with the possibility of conversion to a zero rate, as well as granting a zero PIS/Cofins rate on the acquisition of services.

Due to these benefits, ZPEs have become a strategic option for high-investment projects aimed at the foreign market and have attracted interest from technology- and infrastructure-intensive sectors, which see ZPEs as a favorable environment for global expansion—as may be the case for some opportunities related to data centers.

With the aim of adapting ZPEs to the contemporary challenges of foreign trade, especially given the growing importance of services—which previously lacked specific regulation regarding ZPEs—the legislation was amended in 2021 to allow the establishment of service-exporting companies in these zones. However, even with this change, there remained unequal treatment compared to industrial companies, which could access ZPE benefits more broadly throughout the production chain.

It is this distortion that MP 1,307/25 now seeks to eliminate, by expanding the number of activities that can be carried out in ZPEs, including companies that do not act as immediate exporters of the service. This may facilitate the implementation of projects aimed at the technology sector, such as data centers, depending on the business model adopted. This sector has been following the Executive Branch’s initiatives on the subject.

It is important to note that the activities benefiting from these measures must be classified under the Brazilian Services Nomenclature (NBS) code. Recently, the ZPE Council (CZPE) published a list with the NBS codes of activities authorized to be established in the ZPE (CZPE/MDIC Resolution 95, dated May 29, 2025). This regulation is related to Article 21-C, which deals with the establishment of service-exporting companies.

With the new amendment, the list to be published by the CZPE to regulate Article 21-A should take into account this expanded scope, which involves the service exporter’s chain, and include various models, ensuring legal certainty for new projects in the sector.

The measure also brings other changes, such as the requirement that all electricity consumed by companies established in ZPEs must come from renewable sources and that these power plants must have started operating after the publication of the MP. The government’s objective is to promote the generation and use of clean energy.

This rule directly affects future projects, which will now need to be planned considering the source of energy. However, the renewable energy requirement does not apply to:

  • companies referred to in Article 21-B (companies that, although not meeting the standard requirements to enjoy the benefits, contribute to optimizing the operation of legal entities established in the ZPE and provide convenience to individuals circulating in the ZPE area);
  • captive consumers within the ZPE;
  • energy for self-consumption generated by plants within the ZPE; and
  • projects approved by the CZPE before the publication of the MP.

MP 1,307/25 seeks to modernize the ZPE regime, with the potential to attract new investments, as well as ensure alignment with the current energy transition. It is essential, however, to remain attentive, as the text is valid until September 18 (and may be extended for another two months) and may be amended by the National Congress.

Thus, data centers, investors, and operators should monitor the legislative process, assess the impacts, and contribute to the debate, especially to ensure the expansion of activities carried out in these zones.