What is DeRE and who must file it
DeRE — the Specific Regimes Declaration (Declaração de Regimes Específicos) — is the ancillary obligation created under Brazil's Consumption Tax Reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025) for taxpayers subject to the specific regimes of the IBS and CBS taxes. This page explains what the declaration requires, when it starts, who must file, who is exempt and where to start preparing.
What is DeRE
DeRE is an accounting-based declaration. Taxpayers do not report only the amounts assessed: they report their commented chart of accounts, the trial balance for each month and the detail of the operations under a specific regime. From these records, the National Environment — run by the IBS Management Committee (CGIBS) together with the Federal Revenue Service (RFB) — sees how each account was treated.
Filing is done through XML events, signed with an ICP-Brasil digital certificate and transmitted via Web Service. The events depend on one another: the trial balance is only accepted for accounts already sent in the chart of accounts, and a period is only closed by the closing event.
When to file
Deadlines set by Joint Act RFB/CGIBS No. 4, of July 30, 2026 (art. 1, item XVII and § 5), for each group of events.
| Group | Events | Information for | File by |
|---|---|---|---|
| Table Events | D-1001 Taxpayer Information and D-1011 Commented General Chart of Accounts | Taxpayer registration and chart of accounts (not monthly) | From October 1, 2026. They must be accepted before the first monthly filing (November 15, 2026), since the trial balance is only received for accounts in the chart. Resend whenever they change. |
| Monthly Events | D-1101, D-1106, D-1121, D-2101, D-1198 and D-1199 | Each month, starting with October 2026 | 15th of the following month: October 2026 by November 15, 2026, November 2026 by December 15, 2026, December 2026 by January 15, 2027, and so on. |
| Other events | Transactional events, such as those identifying purchasers (preliminary layouts) | From January 2027 | Filing deadline not yet defined: the Act only sets the start, and the layout does not set a deadline yet. |
For Simples Nacional taxpayers who are required to file DeRE, the obligation starts on January 1, 2027 (art. 1, § 1 of the same Act).
Who must file
The obligation is established by Complementary Law 214/2025 and supplementary rules, and applies to taxpayers providing the services below. A single company may have a main tax regime and secondary ones.
Financial services
Banks and other financial institutions, credit unions, consortium administrators, securitization companies, insurers, pension funds, payment arrangements — including payment institutions and receivables prepayment —, loyalty program administrators and mutual asset protection operations.
Legal basis: art. 182 of CL 214/2025, as amended by CL 227/2026
Fees and commissions of financial institutions
Services paid by fees and commissions that, although provided by financial institutions, are subject to the general taxation rules.
Legal basis: art. 184
Payment instrument issuers
Services between the issuer and the holder of a payment instrument, paid by fees and commissions — such as card annual fees and issuance.
Legal basis: art. 214, § 2
Health care plans
Health care plan operators, including self-managed plans.
Legal basis: art. 234
Funeral assistance plans
Funeral assistance plan operators.
Legal basis: art. 236
Pet health care plans
Operators of health care plans for domestic animals.
Legal basis: art. 243
Lotteries and prognostic contests
Lotteries and other prognostic contests, reporting the states where the taxpayer is licensed to operate.
Legal basis: art. 244
Two points that often cause doubt: immunity or non-incidence does not exempt the taxpayer from filing; and cooperatives under specific regimes must file, even if all their operations are cooperative acts subject to a zero rate.
DeRE is filed on a consolidated basis by root CNPJ (8 digits): a single declaration covers the headquarters and all branches.
Who is exempt
Exemption from DeRE does not waive the specific rules on other tax documents.
Advisors and consultants
Who exclusively provide investment advisory or securities consulting services.
Brokers and intermediaries
Who exclusively intermediate consortiums, insurance or reinsurance, pension plans, capitalization bonds and health care plans.
Banking correspondents
Earning their own revenue from acting on behalf of, and under the guidelines of, an institution authorized by the Central Bank.
Simples Nacional taxpayers
Unless they expressly opt to assess IBS and CBS under the regular regime, or exceed the gross revenue sub-limit. In those cases, the obligation starts on January 1, 2027.
Individual micro-entrepreneurs (MEI) and individuals
MEIs are exempt. Individuals are too, unless they provide the services listed above on a habitual or professional basis.
DeRE does not replace EFD-REINF, ECD, ECF or regular tax bookkeeping: it is an additional obligation, specific to the IBS and CBS regimes.
What must be filed
Under layout version 1.2.0, the monthly declaration is made up of the events below. Activity is reported by assessment period, and each period is closed by its own closing event.
| Event | Name | What it reports |
|---|---|---|
| D-1001 | Taxpayer Information | Identifies the taxpayer, the main and secondary tax regimes, the activities by sector and, for prognostic contests, the states where the taxpayer is licensed. |
| D-1011 | Commented General Chart of Accounts | The taxpayer's chart of accounts, with each analytical account mapped to an account in the adopted referential chart and classified by a tax code. |
| D-1101 | Monthly Trial Balance | Balances and activity for the period, account by account. |
| D-1106 | Financial Investments | Detail of financial assets by account: balances, income received and redemptions. |
| D-1121 | Deductions Used in the Assessment | The electronic tax documents and real estate supporting deductions from the tax base, tracked as a running account. |
| D-2101 | Publicly Offered Debt Securities | Balances and activity by security — identified by its ISIN code — and account: opening balance, purchases, sales, interest received and accrued, closing balance. |
| D-1199 | Monthly Closing | Closes the assessment period and consolidates negative tax bases. |
| D-1198 | Period Reopening | Reopens a closed period so that month's events can be corrected. |
Where the layout stands
The current version of the DeRE layouts is 1.2.0, published on September 5, 2026 together with Annex I — Tables and Annex II — Validation Rules. Compared with the previous version, it:
- ✓creates event D-1121, listing the tax documents that support deductions from the tax base;
- ✓creates event D-1198, which reopens a closed period for corrections;
- ✓restructures D-2101, now based on balances per security identified by ISIN code;
- ✓expands Table 11 of tax codes, with new breakdowns for securitization, factoring, payment arrangements, insurance and benefit administrators;
- ✓publishes, on a preliminary basis, the transactional events identifying purchasers, planned for 2027.
Anyone who classified their chart of accounts under the previous version of Table 11 should review it: some codes were split or replaced. For questions about applicability and deadlines in your case, check the official CGIBS and Federal Revenue publications and your tax advisor.
Where to start
Getting ready for DeRE is less about software and more about accounting classification. Starting early on items 1 to 3 is what shortens the project.
Confirm your classification
First, check whether the company's activity falls under the specific regimes of CL 214/2025 and which is the main regime. A single company may have main and secondary regimes.
Choose the referential chart of accounts
DeRE requires each account in your chart to point to an account in an official referential chart, chosen by main activity: COSIF, ANS, SUSEP, SPED or PREVIC.
Classify accounts by tax code
Each analytical account receives a tax code from Table 11 of Annex I — there are 744 analytical codes in version 1.2.0, organized hierarchically. In practice this is the longest part of the project, and it determines how each account is treated in the assessment.
Prepare the extraction from your ERP
The chart of accounts and trial balance must leave the accounting system in a loadable format. It pays to find out early what your ERP already exports and what is missing.
Get the certificate and credentials
An ICP-Brasil e-CNPJ digital certificate, A1 or A3, and Receita Integra credentials for transmission.
Test in Restricted Production
The Federal Revenue test environment accepts the full process — generate, sign, transmit and check the return — with no effect on the real obligation.
Frequently asked questions
What is DeRE?
DeRE (Specific Regimes Declaration) is the ancillary obligation through which taxpayers subject to the specific IBS and CBS regimes report their accounting records to the DeRE National Environment, run by the IBS Management Committee (CGIBS) together with the Federal Revenue Service. Filing is done through digitally signed XML events transmitted via Web Service.
Who must file DeRE?
Taxpayers providing the services set out in CL 214/2025: financial services (art. 182), fees and commissions of financial institutions (art. 184), services between issuer and holder of a payment instrument (art. 214, § 2), health care plans (art. 234), funeral assistance plans (art. 236), pet health care plans (art. 243) and prognostic contests (art. 244). Financial services include payment arrangements, loyalty programs and mutual asset protection operations. Immunity or non-incidence does not exempt from filing.
What is the DeRE filing deadline?
Under Joint Act RFB/CGIBS No. 4, of July 30, 2026, Taxpayer Table Events are required from October 1, 2026. Monthly Periodic Events are filed every month, by the 15th of the month after the reference month: the first month is October 2026, due by November 15, 2026. Other events are required from January 1, 2027 — the same start date for Simples Nacional taxpayers who are required to file.
Does DeRE replace other obligations?
No. DeRE is a new obligation, specific to the IBS and CBS regimes, and coexists with existing obligations. It does not replace EFD-REINF, ECD, ECF or regular tax bookkeeping.
How often is DeRE filed?
Table events (taxpayer information and chart of accounts) are sent when joining and whenever they change. Activity is monthly: trial balance, financial investments, deductions and debt securities are reported by assessment period, by the 15th of the following month, and each period is closed by its own closing event.
What is needed to transmit DeRE?
An ICP-Brasil digital certificate (e-CNPJ, A1 or A3) to sign the events and Receita Integra credentials to transmit via Web Service. The Federal Revenue offers a Restricted Production environment for testing the whole process first.
When it is time to file
Once your classification is confirmed, the work becomes operational: importing the chart of accounts and trial balance from the ERP, classifying accounts, generating the events in the layout, signing with the certificate and transmitting to the National Environment — tracking each submission's protocol and receipt.
TxDeRE, by DigitalFI, covers this path, with prior validation against the chart of accounts and no implementation project.