Starting January 1, 2026, all Brazilian companies must use the Electronic Tax Domicile (DTE) via the e-CAC portal as their official communication channel with the Federal Revenue Service, with legal deadlines and penalties applying even if messages are not accessed.
As part of the Consumption Tax Reform (RTC), Brazil’s Federal Revenue Service announced that all legal entities will be required to use the Electronic Tax Domicile (DTE) as their official communication channel beginning 1 January 2026.
Under the new rules, all tax notices, notifications and official correspondence will be delivered exclusively through the e-CAC Portal mailbox. According to the agency, the measure is backed by Complementary Law No. 214/2025 and Decree No. 70.235/1972, which consider communications sent via DTE to be legally received, even if the taxpayer does not access the mailbox.
The Revenue Service stressed that failure to monitor the platform will not prevent legal deadlines from taking effect and may result in penalties. Authorities say the digital system will bring greater speed, security and transparency to interaction between taxpayers and the government.
Companies are advised to regularly access the e-CAC mailbox, keep their registration information updated, and adopt internal routines to monitor messages.
