Brazil’s tax authority has published updated technical documentation for the Declaration of Specific Regimes (DeRE), enabling taxpayers and developers to test their systems in a restricted environment before the new CBS and IBS tax assessment model becomes operational under the country's consumption tax reform.
Brazil’s tax authority, the Federal Revenue Service (RFB), has announced the release of updated technical documentation for the first phase of the Declaration of Specific Regimes (DeRE) on 23 February 2026.
While the published file still carries the “DRAFT” label, officials clarify that this version is intended for use in the restricted assessment environment.
This restricted assessment environment serves as a testing platform for Consumption Taxation, where simulated DeRE operations are processed exclusively for system validation, consistency testing, and operational adjustments. The environment enables taxpayers and software developers to verify the compatibility of their solutions before the new assessment model for the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) goes live.
Importantly, any debts incurred in this testing environment are purely experimental and carry no fiscal or legal obligations.
Technical documentation and support resources
The complete technical documentation will be formalised through a joint act by the RFB and the IBS Management Committee (CGIBS), currently in its final stages. The RFB has made available updated technical documents and a new Frequently Asked Questions (FAQ) section regarding the DeRE.
This initiative represents a significant milestone in implementing the Consumption Tax Reform introduced by Constitutional Amendment No. 132/2023.
The DeRE is a structural ancillary obligation designed to consolidate and formalise the fiscal and accounting information necessary for the proper calculation of CBS and IBS taxes in situations subject to specific regimes, including the financial sector, health insurance plans, and lottery contests.
Available resources include:
- DeRE User Manual (version 1.0.00)
- DeRE Layouts (version 1.0.0)
- XSD Files (version 1.0.0)
- Frequently Asked Questions addressing key declaration queries
For additional assistance beyond the manuals and FAQ section, taxpayers can access the “Contact Us” channel available within the Frequently Asked Questions area.
