• DeRE technical documentation updated

Joint Technical Act RFB/CGIBS/SUFIS No. 3/2026 – DOU – Extra Edition of September 4, 2026 – The Brazilian Federal Revenue Service and the IBS Management Committee have released new versions of the technical documentation for the Statement of Specific Regimes (DeRE), with updates to layouts, tables, validation rules, XSD files, and the Developer Manual. The changes consolidate the adjustments provided for in DeRE Guidance Note No. 2026.001, including modifications to events, structural validation schemas, and business rules.

• Technical documentation for the public Split Payment platform approved

Joint Technical Act RFB/CGIBS/SUARA No. 4/2026 – DOU of September 8, 2026 – The Brazilian Federal Revenue Service and the IBS Management Committee approved the technical documentation establishing the procedures and operational standards for the Public Split Payment Platform, applicable to CBS and IBS. The Participant Onboarding Manual – version 1.0.0 and the Network Manual – version 1.0.0 were approved and will serve as references for implementing the procedures related to the platform.

• Rules for eligibility for financial compensation amended

RFB Ordinance No. 727 of September 3, 2026 – DOU – Extra Edition of September 9, 2026 – Amends RFB Ordinance No. 635/2025, which regulates eligibility for the financial compensation provided for in Article 12 of Constitutional Amendment No. 132/2023, related to the replacement of ICMS. The new rule establishes that eligibility may be subject to compliance with conditions set forth in the granting act or in the legislation establishing tax or financial-tax incentives and benefits, pursuant to the National Tax Code. The Brazilian Federal Revenue Service may also request clarifications from the government entity responsible for the program, including by previously sharing the results of its analysis, with a period of up to 30 days granted for the submission of factual evidence.

✅ A Smooth Transition

Domingues e Pinho Contadores supports businesses in their transition to the Tax Reform. Count on our team to help you plan actions that ensure compliance and to guide your company in adopting best tax practices.