{"id":77652,"date":"2026-10-02T10:56:44","date_gmt":"2026-10-02T13:56:44","guid":{"rendered":"https:\/\/evertectrends.com\/?p=77652"},"modified":"2026-10-02T14:58:42","modified_gmt":"2026-10-02T17:58:42","slug":"dere-declaration-specific-regimes","status":"publish","type":"post","link":"https:\/\/evertectrends.com\/en\/dere-declaration-specific-regimes\/","title":{"rendered":"DeRE: what is the Declaration of Specific Regimes and what changes for the brazilian financial sector"},"content":{"rendered":"\n

The Declaration of Specific Regimes<\/strong>, or DeRE, marks a change in the way financial institutions and other subject sectors report information<\/strong> for the assessment of the new taxes introduced by the Tax Reform<\/strong>.<\/p>\n\n\n\n

In practice, the declaration consolidates the data required to calculate IBS and CBS<\/strong> and increases the importance of accounting data, such as the classification of transactions and the chart of accounts.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Keep reading to understand what DeRE is, who is required to submit it, what its main events are, and what changes for financial institutions.<\/p>\n\n\n\n

Why was DeRe created?<\/h2>\n\n\n\n

The Brazilian Tax Reform<\/strong><\/a> created two new consumption taxes: IBS, the Goods and Services Tax, and CBS, the Contribution on Goods and Services.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

What is DeRE?<\/h2>\n\n\n\n

DeRE is an electronic declaration<\/strong> that brings together information used to assess IBS, CBS, and, when applicable, the Selective Tax under the specific regimes established by the Tax Reform.<\/p>\n\n\n\n

Unlike a single declaration submitted all at once, its structure is<\/strong> organized into events<\/strong>. Some of them have a registration purpose, while others are part of periodic reporting.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Who is required to submit DeRE?<\/h2>\n\n\n\n

In the first phase, the requirement applies to taxpayers under the specific regimes for financial services, healthcare plans, and prize-based betting activities.<\/strong><\/p>\n\n\n\n

For financial services, Article 182 of Complementary Law No. 214\/2025<\/strong> 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.<\/p>\n\n\n\n

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<\/strong>, rather than the specific regime.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

How does DeRE work: events and structure?<\/h2>\n\n\n\n

The declaration is structured into different events, each with its own purpose and frequency. See below:<\/p>\n\n\n\n

Table events<\/h3>\n\n\n\n

These are registration details submitted at the beginning of the requirement and updated whenever a relevant change occurs. The main events include:<\/p>\n\n\n\n