{"id":59838,"date":"2026-02-12T09:22:41","date_gmt":"2026-02-12T12:22:41","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59838"},"modified":"2026-02-12T09:22:54","modified_gmt":"2026-02-12T12:22:54","slug":"reforma-tributaria-receita-federal-disponibiliza-manuais-e-leiautes-da-nova-declaracao-de-regimes-especificos-dere","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/02\/12\/reforma-tributaria-receita-federal-disponibiliza-manuais-e-leiautes-da-nova-declaracao-de-regimes-especificos-dere\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA: RECEITA FEDERAL DISPONIBILIZA MANUAIS E LEIAUTES DA NOVA DECLARA\u00c7\u00c3O DE REGIMES ESPEC\u00cdFICOS (DERE)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Guias e leiautes j\u00e1 podem ser acessados para apoiar o preenchimento da nova obriga\u00e7\u00e3o acess\u00f3ria.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal do Brasil (RFB) informa que j\u00e1 est\u00e3o dispon\u00edveis para consulta e download os documentos t\u00e9cnicos e uma nova se\u00e7\u00e3o de \u201cPerguntas Frequentes\u201d referentes \u00e0 nova Declara\u00e7\u00e3o de Regimes Espec\u00edficos (DeRE). A medida \u00e9 mais um passo importante na implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria do Consumo, institu\u00edda pela Emenda Constitucional n\u00ba 132\/2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A DeRE \u00e9 uma obriga\u00e7\u00e3o acess\u00f3ria fundamental para a apura\u00e7\u00e3o da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) em situa\u00e7\u00f5es que envolvem regimes tribut\u00e1rios espec\u00edficos, garantindo a correta aplica\u00e7\u00e3o das novas regras fiscais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A disponibiliza\u00e7\u00e3o antecipada da documenta\u00e7\u00e3o faz parte do compromisso da Receita Federal em promover uma transi\u00e7\u00e3o transparente e segura para o novo sistema tribut\u00e1rio, permitindo que contribuintes, contadores e desenvolvedores de software possam se preparar e adaptar seus sistemas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Documenta\u00e7\u00e3o e Suporte<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os seguintes arquivos e recursos j\u00e1 podem ser acessados:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Manual de Usu\u00e1rio da DeRE<\/strong>\u00a0(vers\u00e3o 1.0.00)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Leiauts da DeRE<\/strong>\u00a0(vers\u00e3o 1.0.0)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Arquivos XSD<\/strong>\u00a0(vers\u00e3o 1.0.0)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Perguntas Frequentes<\/strong>\u00a0com os principais questionamentos sobre a declara\u00e7\u00e3o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para auxiliar no esclarecimento de d\u00favidas, caso as informa\u00e7\u00f5es dispon\u00edveis nos manuais e na \u00e1rea de perguntas frequentes n\u00e3o sejam suficientes, o contribuinte pode acessar o canal\u00a0<strong>&#8220;Fale Conosco&#8221;<\/strong>, dispon\u00edvel dentro da pr\u00f3pria se\u00e7\u00e3o de &#8220;Perguntas Frequentes&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como Acessar<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os contribuintes e demais interessados podem encontrar a documenta\u00e7\u00e3o da primeira fase em duas \u00e1reas espec\u00edficas:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Pelo site da Receita Federal:<\/strong><\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Acesse a p\u00e1gina da Reforma Tribut\u00e1ria do Consumo (dispon\u00edvel no menu &#8220;Acesso \u00e0 Informa\u00e7\u00e3o&#8221; na p\u00e1gina principal) (link:\u00a0<u><a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.gov.br%2Freceitafederal%2Fpt-br%2Facesso-a-informacao%2Facoes-e-programas%2Fprogramas-e-atividades%2Freforma-consumo&amp;data=05%7C02%7CASCOM.RFOC%40rfb.gov.br%7C56c27bdeb9c847aba08608de68c2fed9%7C6f49aa43822a4c209670db7700bf1eb0%7C0%7C0%7C639063383875442571%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=Zyx%2B2DH%2BkNriu2v%2Bw7qwRbLQ9Ge9rramu7mHfCiQtMA%3D&amp;reserved=0\">Programa da Reforma Tribut\u00e1ria do Consumo \u2014 Receita Federal<\/a><\/u>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Em seguida, clique em Documentos Fiscais.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Por fim, acesse a p\u00e1gina da DeRE.<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Pelo Portal Sped:<\/strong><\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Acesse diretamente a p\u00e1gina do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital &#8211; Sped.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Navegue at\u00e9 a \u00e1rea dedicada \u00e0 DeRE.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a02.1<strong>\u00a0&#8211; Quem est\u00e1 obrigado a apresentar a DeRE?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Est\u00e3o obrigados os prestadores de servi\u00e7os financeiros, operadoras de planos de assist\u00eancia \u00e0 sa\u00fade (incluindo planos funer\u00e1rios e de sa\u00fade animal), e entidades que explorem concursos de progn\u00f3sticos.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">(Ref. T\u00e9cnica: MOD Cap. I, item 4.1)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal segue trabalhando para oferecer aos cidad\u00e3os e empresas todas as ferramentas e informa\u00e7\u00f5es necess\u00e1rias para a adapta\u00e7\u00e3o ao novo cen\u00e1rio tribut\u00e1rio do pa\u00eds.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: RECEITA FEDERAL <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guias e leiautes j\u00e1 podem ser acessados para apoiar o [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[9],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-fz8","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59838"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=59838"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59838\/revisions"}],"predecessor-version":[{"id":59839,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59838\/revisions\/59839"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}