Tax Reform: Mandatory Electronic Tax Residence (DTE) starting in 2026

As of January 1, 2026, all companies will be required to use the Electronic Tax Residence (DTE) as the official communication channel with the Federal Revenue Service.

Notifications, summonses, and tax notices from the agency will be exclusively sent to the e-CAC (Virtual Taxpayer Assistance Center) Mailbox.

Messages in the DTE will be considered as official notification. Even if the taxpayer does not access the Mailbox, legal deadlines will still apply, potentially leading to penalties.

Therefore, we highlight the importance of:

• keeping registration data up to date, ensuring that notifications and communications are correctly addressed.
• establishing a regular routine for checking the e-CAC mailbox to ensure that no relevant information is missed.

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.