DeRE and NT 2026.008: what changes in tax calculation starting November 15 and 16, 2026

Two dates every tax and IT team needs to mark this week

The Consumption Tax Reform enters yet another practical phase in November 2026. On the 15th, the first periodic submission of the Specific Regimes Declaration (DeRE) debuts. The following day, November 16, Technical Note 2026.008 goes into production, creating the net product value fields in the NF-e and NFC-e. These are distinct obligations, with different audiences, but they require simultaneous attention from those who handle tax, accounting, and systems.

DeRE: the first monthly periodic submission is due on 11/15

DeRE is the ancillary obligation created to assess IBS and CBS in sectors where the tax base is not the value of each transaction, but rather the margin calculated over the period. Based on Joint Act RFB/CGIBS No. 4/2026, submission begins on October 1, 2026 for Taxpayer Table Events, and on November 15, 2026 for Monthly Periodic Events, reaching the remaining events on January 1, 2027, according to (cite index="42-4">Joint Act RFB/CGIBS No. 4/2026, submission begins on October 1, 2026 for Taxpayer Table Events, and on November 15, 2026 for Monthly Periodic Events, reaching the remaining events on January 1, 2027.

In practice, (cite index="44-9">Monthly Periodic Events will have their first submission on November 15, 2026, containing information related to October. Those required to submit the declaration are taxpayers under specific regimes: (cite index="44-5">financial services, health care plans, funeral assistance plans, pet health plans, and prognostic contests, as per the rules of Complementary Law No. 214/2025.

A detail that often goes unnoticed: the deadline has no calendar grace period. (cite index="39-7,39-8,39-9">The DeRE submission deadline is not extended when the 15th falls on a weekend or holiday, as established by the DeRE Guidance Manual. For example, in 2026, November 15 falls on a Sunday and is also the Republic Proclamation Day holiday. In this case, the first monthly submission will not be moved to Monday. It's also worth remembering that (cite index="40-4">DeRE carries the value of a debt confession and feeds the tax authority's assisted assessment model, which raises the risk of any inconsistency in the submission.

NT 2026.008: net product value goes into production on 11/16

The following day, it's the turn of Technical Note 2026.008 for NF-e and NFC-e. (cite index="53-4,53-5">Version 1.01 was released on 10/30/2026. Production starts on 11/16/2026. Among the changes, (cite index="48-3,48-4">are the creation of specific fields to represent the net product value, changes related to the composition of vProd, and a new group to report ICMS foreseen in certain advance payment transactions. In practice, for each item, the vProdLiq field must present the net value of the product or service, without including any tax.

For now, there's no need to panic about rejections: (cite index="47-4,47-7">starting November 16, companies can fill in the fields, but it is not yet mandatory. The fields go into production on November 16, 2026 as optional. The reason they exist now is structural: (cite index="54-4">NT 2026.008 creates the unit net value and net product value fields and establishes that, starting in 2027, IBS, CBS, and IS will make up the item's gross total value, without being included in the tax base itself.

It's worth noting that this isn't the only NF-e/NFC-e technical note converging on November 16 — other versions of the same package (such as those dealing with IBS/CBS-exclusive taxpayers and referencing in returns) follow the same schedule, while CT-e is scheduled for December. The point of attention here is different: the new net value fields, specifically.

Quick checklist for tax, accounting, and IT

• Confirm whether your company (or any unit of the group) falls under a specific regime subject to DeRE — banks, credit unions, insurers, health plans, funeral plans, pet health plans, or lotteries.
• Check with the accounting department whether October's events are already mapped for the 11/15 submission.
• Update your NF-e/NFC-e issuance system to the version with the vUnComLiq, vProdLiq, and vProdLiqTot fields before 11/16.
• Treat the new fields as optional for now, but already adjust your pricing setup so you're not caught off guard when they become mandatory.
• Centralize tracking of upcoming technical notes (NF-e, NFC-e, and CT-e) in a single internal calendar, since deadlines have been changing frequently in this reform cycle.

This content is for informational purposes only and does not replace guidance from your accounting department, which should assess your company's specific standing regarding each of these obligations.

If your team wants support keeping tax issuance and ERP processes aligned with this calendar, talk to Edoo.