Tax Reform | Companies should be aware of the mandatory use of the Electronic Tax Residence (DTE) since January 2026

Since January 1, 2026, the Electronic Tax Residence (DTE) has become the mandatory channel of communication between companies and the Federal Revenue Service (RFB). Companies who had not signed up were automatically included by the RFB itself in January of this year.

This mailbox has been used for the delivery of notifications, summons, administrative process statuses, and tax notices from the agency in general.

As this change directly impacts deadline management and the regularity of business, we highlight some points of attention and guidelines:

Tacit acknowledgment

The taxpayer is considered to be aware of the alert sent by the Federal Revenue Service on the date of actual access or, automatically, 15 days after the message is recorded in the mailbox, whichever occurs first. This means that even if the communication is not accessed within the legal deadline, it will be considered acknowledged, producing all the legal effects of the eventual notification, regardless of whether it is expressly read.

Adding contacts to receive alerts

Taxpayers can register up to three phone numbers and three email addresses to receive alerts whenever there are new communications. Registration must be done on the e-CAC (Virtual Taxpayer Assistance Center) Portal, under the menu “Outros” > “Cadastrar alerta de e-mail e SMS.”

Specialized support

From diagnosis to tax routine, DPC helps your company transition to the Tax Reform, ensuring compliance and maintaining competitiveness. Contact our team: dpc@dpc.com.br.