BCB Resolution 339/2023 and CMN 5094/2023 regulate duplicata escritural — digital registered commercial receivables replacing paper duplicatas.
Phased mandatory adoption: large companies March 2027, medium September 2027, small March 2028. Assisted production period begins early 2026. Dates subject to change.
Núclea and B3 authorized as registrars integrated with Santander. Single registration prevents double-pledging fraud. Benefits: faster receivables anticipation, better rates, simplified accounts payable/receivable.
Only BCB-authorized entities may register duplicatas. Federal Law 13.775/2018 legal framework.