Brazil tax authorities issue new compliance and regime guidelines

Brazilian tax authorities, including the Receita Federal do Brasil (RFB) and the Comitê Gestor do Imposto sobre Bens e Serviços (CGIBS), have issued new guidelines regarding tax compliance and regime options following tax reforms.

Regarding the Electronic Records Declaration (DeRE), authorities clarified that the environment will begin receiving taxpayer information (D-1001) and the Commented General Chart of Accounts (D-1011) starting October 1, 2026. While there is no specific deadline for these initial table events, they must be successfully processed before the first monthly tax accounting-fiscal reporting for the October 2026 period, which must be submitted by November 15, 2026.

Additionally, the Executive Secretariat of the Simples Nacional Management Committee released a roadmap for the 2027 Simples Nacional option. Existing companies not currently in the regime, as well as those excluded from it, must formalize their option between September 1 and September 30, 2026, via the Simples Nacional Portal or e-CAC. The document also outlines rules for calculating and collecting the IBS and CBS under the regular regime for companies outside of Simples Nacional.