DeRE: Revenue Service releases instructions on new ancillary obligation for calculating IBS and CBS

The Federal Revenue Service and the Goods and Services Tax Management Committee (CGIBS), through a note on the Sped Portal, released the first version of the technical documentation for the Specific Regimes Declaration (DeRE), with the purpose of guiding taxpayers on the process of calculating the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS).

This new ancillary obligation applies to the Financial Services, Health Plans, and Betting Contests sectors, and is one of the new features of the Tax Reform.

What is DeRE?

DeRE is an ancillary obligation that must be used by companies and entities subject to certain regimes of Complementary Law No. 214/2025, which deals with the calculation of IBS and CBS.

Unlike traditional tax obligations, DeRE focuses on those sectors whose tax calculations do not follow the conventional debit and credit system and therefore received specific treatment in Complementary Law 214/25.

To facilitate the process of integrating and adopting DeRE, CGIBS and the Federal Revenue Service published version 1.0.0 of the technical package, which includes:

Impacts on assisted calculation

With the implementation of DeRE, the calculation of IBS and CBS for the segments covered tends to be accurate and efficient. In addition to recording the transactions carried out, DeRE will directly feed the IBS and CBS Calculation Engine, enabling “Assisted Calculation.” This ensures that taxation is calculated correctly and will allow non-cumulative taxation for purchasers, when applicable.

Tax solutions

Having a partner that specializes in tax compliance is one way to ensure that filings are submitted on time and in accordance with regulations. For comprehensive tax solutions, contact DPC: dpc@dpc.com.br.