EN 
The Declaration of Specific Regimes, or DeRE, marks a change in the way financial institutions and other subject sectors report information for the assessment of the new taxes introduced by the Tax Reform.
In practice, the declaration consolidates the data required to calculate IBS and CBS and increases the importance of accounting data, such as the classification of transactions and the chart of accounts.
For the financial sector, this means paying even closer attention to the classification of transactions, the chart of accounts, and the integration between accounting, tax, and technology departments.
Keep reading to understand what DeRE is, who is required to submit it, what its main events are, and what changes for financial institutions.
Why was DeRe created?
The Brazilian Tax Reform created two new consumption taxes: IBS, the Goods and Services Tax, and CBS, the Contribution on Goods and Services.
However, certain sectors have characteristics that make it difficult to apply the same rules used for conventional transactions. This is the case for financial services, healthcare plans, and other activities that are now subject to specific tax regimes.
In financial services, for example, there are transactions in which taxation must take into account specific margins, revenues, expenses, and deductions, rather than simply using the final price of a product or service.
For this reason, Complementary Law No. 214/2025 established specific regimes for activities with particular structures. DeRE is part of this new framework, organizing the information required to assess taxes under these regimes.
What is DeRE?
DeRE is an electronic declaration that brings together information used to assess IBS, CBS, and, when applicable, the Selective Tax under the specific regimes established by the Tax Reform.
Unlike a single declaration submitted all at once, its structure is organized into events. Some of them have a registration purpose, while others are part of periodic reporting.
For financial institutions, one of the main points of attention is the relationship between these events and accounting data. Information contained in the chart of accounts and trial balances will feed the structure used to assess taxes.
This means that preparing for DeRE is not solely the responsibility of the tax department. Accounting, technology, and data governance also play an important role in the process.
Who is required to submit DeRE?
In the first phase, the requirement applies to taxpayers under the specific regimes for financial services, healthcare plans, and prize-based betting activities.
For financial services, Article 182 of Complementary Law No. 214/2025 lists the activities subject to the regime: credit transactions, foreign exchange, securities, securitization, factoring, leasing, insurance, supplementary pension plans, capitalization, asset management, brokerage, and virtual asset services. The list includes banks, credit unions, brokerages, insurance companies, and payment institutions.
Services compensated through fees and commissions, such as opening, maintaining, and closing accounts, issuing checks, withdrawals, and transfers of funds, follow the general IBS and CBS taxation rules, rather than the specific regime.
In practice, the same institution may have transactions subject to the specific regime and others subject to the general regime, increasing the need to correctly identify and segregate this information.
How does DeRE work: events and structure?
The declaration is structured into different events, each with its own purpose and frequency. See below:
Table events
These are registration details submitted at the beginning of the requirement and updated whenever a relevant change occurs. The main events include:
- D-1001, Taxpayer Information: gathers information about the primary tax regime and secondary regimes;
- D-1011, General Chart of Accounts with Comments (PGCC): connects the institution’s analytical accounts to the classifications required for DeRE;
- D-9001: provides the processing results for table events.
These events form a type of registration database for the other information submitted later.
Monthly periodic events
There are also events related to accounting and tax reporting that use the institution’s periodic information.
These include D-1101, related to the monthly trial balance, D-2101, applicable to certain transactions involving publicly offered debt securities, and D-1199, used for monthly closing.
Therefore, consistency between the data initially registered and the accounting information submitted throughout the period will be important for processing the declaration.
What are the DeRE deadlines?
Joint Act RFB/CGIBS No. 4, dated July 30, 2026, established important stages for the beginning of the requirement.
October 1, 2026: start of table event submissions
Starting on this date, events such as D-1001 and D-1011 will begin to be accepted.In practice, this is when institutions begin submitting their registration information and the General Chart of Accounts with Comments.
Table events must be validated before periodic events can be submitted.
November 15, 2026: first monthly filing
The first monthly filing will refer to the October 2026 period. The regular deadline is set for the 15th day of the following month, with no extension when the date falls on a Saturday, Sunday, or holiday.
January 1, 2027: new phase of the requirement
Starting on this date, the requirement will also apply to taxpayers included in this stage of the schedule, including Simples Nacional taxpayers and credit unions in accordance with the applicable rules.
For institutions, the schedule reinforces the need to prepare registrations, accounting classifications, and systems before periodic submissions begin.
Why does the Chart of Accounts become more important with DeRE?
One of the key elements of DeRE is the General Chart of Accounts with Comments, or PGCC, identified by event D-1011.
In this event, the analytical accounts used by the institution must be linked to the applicable regulatory reference chart of accounts, such as COSIF for financial institutions, ANS for healthcare operators, or SUSEP for insurance companies, in addition to the corresponding tax classification.
An institution may have thousands of analytical accounts built over the course of its operations. With DeRE, this information must be correctly identified and linked to the structure required by the declaration.
This requires attention to account descriptions, accounting nature, links to the reference chart, and tax classification.
The new chart of accounts becomes even more relevant to tax assessment. The way revenues, expenses, and other transactions are classified will directly influence the information used in DeRE.
As a result, inconsistencies that previously may have remained limited to internal accounting processes can now also affect tax assessment and validation.
What changes in practice for financial institutions?
DeRE requires greater attention to how transactions are classified, recorded, and integrated into the institution’s systems. The main impacts include:
- Greater need to segregate transactions: an institution that operates with credit and also distributes insurance or other products subject to different rules needs to correctly identify the revenues, expenses, and taxable bases of each transaction;
- Greater attention to the quality of accounting records: under the new structure, accounting information plays a direct role in tax assessment. A classification error can generate inconsistencies in the information submitted and require corrections;
- Integration between different areas of the institution: tax, accounting, technology, and data governance teams need to work with aligned criteria to ensure that information remains consistent throughout the entire process;
- Adaptation of internal systems and processes: because the data used by DeRE comes from different sources, institutions need to assess whether their systems are prepared to organize, classify, and transmit this information in accordance with the new requirements.
More than a change limited to the tax department, DeRE increases the need for consistency across accounting, technology, and taxation. In the financial sector, this point requires particular attention because the same institution may operate under different IBS and CBS taxation rules, while also dealing with extensive accounting structures and different types of transactions.
With the first stages of DeRE beginning in 2026, understanding the events, reviewing the chart of accounts, and assessing system integration will become part of the preparation for the new model.
During this adaptation period, Evertec supports financial institutions in preparing processes and systems for the new requirements of the Tax Reform, contributing to the integration and processing of the information required for DeRE.
Talk to one of our specialists and learn how to prepare your institution for this new scenario.
