Essential Guide to DeRE: the new Specific Regimes Tax Return

Based on the User Guidance Manual for the Specific Regimes Declaration (DeRE), this article presents the main concepts, rules, and operational impacts of this new ancillary obligation introduced in the context of Brazil’s Consumption Tax Reform (RTC).

The Specific Regimes Declaration (DeRE) will be one of the central instruments of the new tax assessment model for the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS) and, where applicable, the Selective Tax (IS).

Its implementation requires greater data integration, tax-accounting control, and governance from companies starting in the transition period.

What is the Specific Regimes Declaration (DeRE)

The Specific Regimes Declaration (DeRE) is an electronic tax document and an ancillary tax obligation established by the Tax Reform, pursuant to Constitutional Amendment No. 132/2023, and regulated by Complementary Law No. 214/2025.

Its purpose is to formalize the tax-accounting records of operations subject to specific taxation regimes, enabling the proper assessment of the new taxes under the non-cumulative model.

Scope of DeRE

The DeRE covers:

• Tax on Goods and Services (IBS)

• Contribution on Goods and Services (CBS)

• Selective Tax (IS), when applicable

  
  

Governance and management

The User Guidance Manual (MOD) for DeRE is approved and updated through a joint administrative act issued by the IBS Management Committee (CGIBS) and the Brazilian Federal Revenue Service (RFB), ensuring nationwide standardization and continuous updates to the technical rules.

Strategic functionalities of DeRE

The Specific Regimes Declaration (DeRE) was designed to address the operational complexity of specific regimes within the new tax system.

Tax base determination

DeRE captures the tax and accounting information related to each assessment period.

• Tax assessment is performed on a monthly basis.

• The tax base is determined by margin, calculated as taxable revenues minus legally permitted deductions.

• Proper assessment depends on the tax-accounting classification performed by the taxpayer, using the Tax Code (codTrib).

  
  

Based on this information, the system automatically applies the relevant tax rules and determines the consolidated tax liability.

Principles of non-cumulativity and destination

DeRE provides individualized data that enables the effective application of the main principles of the Tax Reform:

• Credits: calculation of credits for purchasers and service recipients subject to the regular IBS and CBS regimes.

• Distribution: proper allocation of IBS among States, the Federal District, and Municipalities, in accordance with the destination principle.

• Cashback and tax citizenship: generation of inputs for personalized refund programs and incentives for tax compliance.

  
  

Who is required to file DeRE

The obligation to submit the Specific Regimes Declaration (DeRE) is established by Complementary Law No. 214/2025.

Taxpayers required to submit DeRE

DeRE must be submitted by taxpayers providing, among others, the following services:

• Financial services.

• Services remunerated by fees and commissions provided by financial institutions.

• Credit operations between the issuer and the holder of a payment instrument.

• Health care assistance plans.

• Funeral assistance plans.

• Pet health care assistance plans.

• Lottery and betting operations.

  
  

Special situations of mandatory submission

• Immunity, exemption, or non-incidence does not waive the obligation to submit DeRE.

• Cooperatives are required to submit DeRE even when their operations consist exclusively of cooperative acts subject to a zero tax rate.

• No activity: DeRE must be submitted even in the absence of transactions, if the activity subject to the specific regime is included in the company’s corporate purpose.

  
  

Exemptions from DeRE submission

The following are exempt from submitting DeRE, but remain required to issue a tax document for each transaction:

• Investment advisors and securities consultants.

• Brokers and intermediaries of consortia, insurance, private pension, capitalization, and health care plans.

• Banking correspondents earning their own revenues from activities carried out on behalf of the Central Bank.

  
  

Technical architecture of DeRE and essential events

DeRE adopts an event-driven architecture, with files structured in XML format, transmitted in batches via APIs, and processed asynchronously.

Digital signature

A digital signature is mandatory to ensure authenticity and legal validity:

• A valid digital certificate.

• Issued by a Certification Authority accredited by ICP-Brasil.

  
  

D-RPNN event standard

Events follow the D-RPNN standard, which defines periodicity, specific regime, type of information, and event number, allowing for different levels of granularity (master data, monthly, and transactional).

Prerequisite events (D-1000 Series)

Events in the D-1000 series are mandatory and prerequisites for all other events:

• D-1001 – Taxpayer Information:Registers identification data, applicable regimes, types of activities, and the reference chart of accounts.

• D-1011 – General Commented Chart of Accounts (PGCC):Requires mandatory mapping between accounting accounts and the codTrib, which defines the applicable tax treatment.

  
  

Proof of compliance with the ancillary obligation

Submission of DeRE generates two distinct receipts:

• Submission Protocol: issued immediately after file transmission, without definitive legal validity.

• Processing Receipt (D-9001): issued after asynchronous processing and serves as the official proof of compliance with the ancillary obligation.

For more information, visit: https://cgibs.gov.br/declaracao-de-regimes-especificos-dere

Brinta and the management of the Specific Regimes Declaration (DeRE)

DeRE consolidates the tax-accounting records of specific IBS, CBS, and IS regimes and requires stronger tax control, data integration, and corporate governance.

Brinta supports this transition by centralizing rules, automating tax assessments, and ensuring compliance within the new Tax Reform framework.

Talk to our team and move forward confidently with the implementation of DeRE.