Brazil’s Federal Revenue Service has made the Electronic Tax Domicile (DTE) mandatory for all CNPJ-registered legal entities from January 2026, making it the official channel for tax communications.
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 16 January 2026 that since January 2026, the Electronic Tax Domicile (DTE) has become mandatory for all Legal Entities registered in the CNPJ, establishing itself as the official communication channel between the Federal Revenue Service and companies.
The DTE is automatically assigned with no prior enrollment required and must be monitored regularly by taxpayers and their legal representatives.
Through the DTE, the Federal Revenue Service sends summons, notifications, and other official communications, all of which are fully valid under the law. It is important to highlight that if a communication is not accessed within the legal deadline, tacit acknowledgement will be presumed, under Decree No. 70.235 of 1972, producing all legal effects of the notification, regardless of whether the taxpayer has explicitly read it.
For companies opting for the Simples Nacional regime, the Electronic Tax Domicile of Simples Nacional (DTE-SN) remains in effect under specific legislation. Nevertheless, these companies will also start receiving communications in the e-CAC Mailbox, reinforcing the need for frequent monitoring of digital channels.
To support monitoring of communications, the taxpayer can register automatic alerts on the e-CAC Portal by providing up to three email addresses and three mobile phone numbers to receive notifications whenever new messages are added to the Mailbox.
The registration can be done in the menu “Others” > “Register email and SMS alerts.” It is also possible to generate a security code to verify the authenticity of alerts from the Federal Revenue Service.
The Federal Revenue Service recommends that companies and accountants access e-CAC regularly, check the Mailbox frequently, and keep their contact information up to date to avoid missing deadlines and ensure full compliance with tax obligations.
