{"id":2713,"date":"2026-08-26T16:54:00","date_gmt":"2026-08-26T16:54:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2713"},"modified":"2026-08-27T12:56:49","modified_gmt":"2026-08-27T12:56:49","slug":"cgibs-e-rfb-esclarecem-os-prazos-de-cumprimento-das-obrigacoes-relativas-a-dere-elencados-no-ato-conjunto-no-4","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/cgibs-e-rfb-esclarecem-os-prazos-de-cumprimento-das-obrigacoes-relativas-a-dere-elencados-no-ato-conjunto-no-4\/","title":{"rendered":"CGIBS and RFB clarify the deadlines for fulfilling obligations related to DeRE, as listed in Joint Act No. 4."},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Management Committee for the Tax on Goods and Services (CGIBS) and the Special Secretariat of the Federal Revenue of Brazil (RFB) clarify for taxpayers and system developers the guidelines for submission and deadlines for compliance with obligations related to the DeRE (Declaration of Economic Activity), established by Joint Act RFB\/CGIBS No. 4, of July 30, 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Initial Milestone for Receiving Table Events (D-1001 and D-1011)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The date of&nbsp;<strong>October 1, 2026<\/strong>&nbsp;established in article 1, XVII, \u201ca\u201d, of Joint Act No. 4\/2026 constitutes the&nbsp;<strong>Initial term of receipt and registration validity.<\/strong>, and not a deadline for delivery.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>System Opening:<\/strong>\u00a0Starting October 1, 2026, the DeRE environment will begin accepting the following table events:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D-1001 \u2013 Taxpayer Information<\/strong>; and<\/li>\n\n\n\n<li><strong>D-1011 \u2013 Annotated General Chart of Accounts (PGCC)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Submission Deadline:<\/strong>&nbsp;The transmission of table events can be carried out from 01\/10\/2026 and&nbsp;<strong>It must be completed and successfully processed before the transmission of Monthly Periodic Events.<\/strong>&nbsp;relating to the period from October 2026, which have a deadline of November 15, 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Schedule for Delivery of Monthly Periodic Events<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first monthly accounting and tax report (for the period ending October 2026) must be submitted by&nbsp;<strong>November 15, 2026<\/strong>, encompassing the set of applicable periodic events:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D-1101 \u2013 Monthly Balance Sheet<\/strong>;<\/li>\n\n\n\n<li><strong>D-1106 \u2013 Identification of Financial Applications<\/strong>\u00a0(when required);<\/li>\n\n\n\n<li><strong>D-1121 \u2013 List of Deductions Used in the Calculation<\/strong>;<\/li>\n\n\n\n<li><strong>D-2101 \u2013 Debit in Transactions with Publicly Offered Debt Securities<\/strong>\u00a0(when applicable to the financial sector); and<\/li>\n\n\n\n<li><strong>D-1199 \u2013 Monthly Closing<\/strong>\u00a0(consolidator of accounting records and debt acknowledgment).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Notice<\/em><\/strong><em>According to the DeRE Guidance Manual (Chapter III, item 2.1.2), the deadline for submitting monthly periodic events is set for the 15th of the following month.,&nbsp;<\/em><strong><em>It will not be extended if it falls on a Saturday, Sunday, or public holiday.<\/em><\/strong><em>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Guidelines for broadcasting events<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In accordance with the guidelines established in the DeRE technical documentation, the Taxpayer Table Events must be transmitted prior to the delivery of the corresponding Monthly Periodic Events, in order to ensure that the registration and structuring information is properly received and validated before the processing of periodic events.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, it is recommended that&nbsp;<strong>Events that have a logical dependency relationship should not be transmitted in the same batch.<\/strong>, especially when the validation of an event depends on information produced or altered by another event that has not yet been successfully processed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, in the event of simultaneous transmission of an update to&nbsp;<strong>D-1011 \u2013 Annotated General Chart of Accounts (PGCC)<\/strong>&nbsp;and of the&nbsp;<strong>D-1101 \u2013 Monthly Balance Sheet<\/strong>, The eventual rejection of D-1011 will not necessarily prevent the processing of D-1101. In this situation, the trial balance validations may be performed based on the PGCC version previously in effect in the DeRE database.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order to ensure the consistency of the information provided, it is recommended that the following operational sequence be observed:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Transmit the Taxpayer Table Events (D-1001 and D-1011);<\/li>\n\n\n\n<li>Please wait and verify that the processing has been successful;<\/li>\n\n\n\n<li>Correct any inconsistencies identified by the system;<\/li>\n\n\n\n<li>Only after confirmation of receipt and validation of these events will the Monthly Periodic Events be transmitted.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Following these guidelines will contribute to the proper execution of DeRE validations, reducing the occurrence of rejections and processing based on information previously existing in the database.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:&nbsp;<a href=\"https:\/\/cgibs.gov.br\/noticias\" target=\"_blank\" rel=\"noreferrer noopener\">News \u2013 CGIBS \u2013 IBS Management Committee<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>O Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os (CGIBS) e a Secretaria Especial da Receita Federal do Brasil (RFB) esclarecem aos contribuintes e desenvolvedores de sistemas as diretrizes de envio e os prazos de cumprimento das obriga\u00e7\u00f5es relativas \u00e0 DeRE, estabelecidos pelo Ato Conjunto RFB\/CGIBS n\u00ba 4, de 30 de julho de 2026. 1. [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[],"class_list":["post-2713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CGIBS e RFB esclarecem os prazos de cumprimento das obriga\u00e7\u00f5es relativas \u00e0 DeRE, elencados no Ato Conjunto n\u00ba 4 - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/cgibs-e-rfb-esclarecem-os-prazos-de-cumprimento-das-obrigacoes-relativas-a-dere-elencados-no-ato-conjunto-no-4\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CGIBS e RFB esclarecem os prazos de cumprimento das obriga\u00e7\u00f5es relativas \u00e0 DeRE, elencados no Ato Conjunto n\u00ba 4 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os (CGIBS) e a Secretaria Especial da Receita Federal do Brasil (RFB) esclarecem aos contribuintes e desenvolvedores de sistemas as diretrizes de envio e os prazos de cumprimento das obriga\u00e7\u00f5es relativas \u00e0 DeRE, estabelecidos pelo Ato Conjunto RFB\/CGIBS n\u00ba 4, de 30 de julho de 2026. 1. 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