Brazil's CGIBS and Receita Federal release DeRE technical documentation

DeRE tax documentation taxation cashback technical layouts

The Goods and Services Tax Management Committee (CGIBS) and the Special Secretariat of the Federal Revenue of Brazil (RFB) have released version 1.2.0 of the technical documentation for the Declaration of Specific Regimes (DeRE).

This update, approved via Joint Technical Act No. 3 on September 2, 2026, introduces controls for calculation base deductions, the reopening of closed periods, and the initial layouts for transactional events. These layouts are designed to identify individual acquirers and recipients, supporting the principle of destination, credit appropriation rights, and the operationalization of personalized cashback in accordance with Complementary Law No. 214/2025.

The current release of transactional event layouts (series D-2000, D-3000, and D-4000) represents the first stage of DeRE transactional bookkeeping implementation. Future versions will incrementally expand these events with additional fields and validation criteria to allow systems time to adapt.

Entities

CGIBS · Receita Federal do Brasil

Sources

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