Articles | Postado no dia: 2 October, 2026
Mandatory Electronic Tax Domicile (DTE) for Companies
Starting January 1, 2026, all companies will be required to use the Electronic Tax Domicile (DTE) as the official channel for communicating with Brazil’s Federal Revenue Service.
What changes?
- All correspondence with the Revenue Service will become exclusively digital.
- Notifications, summonses, and tax notices will be sent through the e-CAC Portal’s mailbox.
- The DTE will be the only valid channel for receiving these communications.
This requirement is backed by Complementary Law No. 214/2025 and Decree No. 70,235/1972, which establishes that messages sent through the DTE are presumed to have been read by the recipient.
Why does this matter?
- Reading a message in the DTE counts as official notice of the communication.
- Not checking the mailbox doesn’t stop legal deadlines from starting.
- Failing to monitor it can lead to fines and penalties.
Benefits of the DTE
- More efficiency and security for everyone!
- Faster tax communications
- More transparency in processes
- Less bureaucracy and more control for taxpayers.
Don’t leave it for the last minute! Adjust your processes now and make sure your company is ready for the mandatory use of the DTE in 2026.
Staying informed is the best way to stay on top of your tax obligations.
Author: Jaquelline Daniel.
