Ancillary Tax Obligations as an Audit and Enforcement Instrument

27 de janeiro de 20262 min read

The Tax Reform consolidates a consumption-based taxation model grounded in the IBS and CBS, in which ancillary tax obligations take on a central role as digital audit and enforcement instruments, integrating tax calculation, payment, and control within a continuous audit environment.

Who will be impacted

All companies subject to IBS and CBS, with more significant impacts on organizations with high transaction volumes, complex operations, multiple establishments, or those classified under specific tax regimes.

Why ancillary tax obligations are relevant

Under the new model, tax enforcement is expected to be predominantly digital and preventive, supported by SPED, large-scale data cross-checking, and integration between electronic tax documents, tax calculation, and payment. Ancillary obligations will automatically validate the correct calculation of IBS and CBS and the proper use of tax credits.

In this context, mechanisms such as Split Payment and the Declaration of Specific Regimes (DeRE) further increase the relevance of ancillary obligations by linking information, financial flows, and tax classification in near real time.

Operational impacts from 2026 onward

Companies will need to

• Ensure consistency among electronic tax documents, SPED filings, tax calculations, and payments;

• Prepare their processes for automated reconciliations related to Split Payment;

• Establish controls to correctly identify transactions subject to specific regimes through DeRE;

• Review the tax closing process from the perspective of digital auditing and continuous enforcement.

How eStracta supports the management of ancillary tax obligations

• Management of ancillary tax filings based on the tax calendar;

• Monitoring of tax clearance certificates;

• Monitoring of electronic mailboxes (DTE and DET);

• Monitoring of tax debts and outstanding tax liabilities;

• Delivery pipeline for EFD ICMS/IPI, including submission to the PVA and organization and traceability of files, receipts, and filing histories in a cloud environment through SPEDHUB.

The integration of ancillary tax obligations, Split Payment, and DeRE consolidates a new audit and enforcement model in which tax compliance depends on data quality, systemic consistency, and strong process governance.

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Jan 27
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The Tax Reform consolidates a consumption-based taxation model grounded in the IBS and CBS, in which ancillary tax obligations take on a central role as digital audit and enforcement instruments, integrating tax calculation, payment, and control within a continuous audit environment.

Who will be impacted

All companies subject to IBS and CBS, with more significant impacts on organizations with high transaction volumes, complex operations, multiple establishments, or those classified under specific tax regimes.

Why ancillary tax obligations are relevant

Under the new model, tax enforcement is expected to be predominantly digital and preventive, supported by SPED, large-scale data cross-checking, and integration between electronic tax documents, tax calculation, and payment. Ancillary obligations will automatically validate the correct calculation of IBS and CBS and the proper use of tax credits.

In this context, mechanisms such as Split Payment and the Declaration of Specific Regimes (DeRE) further increase the relevance of ancillary obligations by linking information, financial flows, and tax classification in near real time.

Operational impacts from 2026 onward

Companies will need to

• Ensure consistency among electronic tax documents, SPED filings, tax calculations, and payments;

• Prepare their processes for automated reconciliations related to Split Payment;

• Establish controls to correctly identify transactions subject to specific regimes through DeRE;

• Review the tax closing process from the perspective of digital auditing and continuous enforcement.

How eStracta supports the management of ancillary tax obligations

• Management of ancillary tax filings based on the tax calendar;

• Monitoring of tax clearance certificates;

• Monitoring of electronic mailboxes (DTE and DET);

• Monitoring of tax debts and outstanding tax liabilities;

• Delivery pipeline for EFD ICMS/IPI, including submission to the PVA and organization and traceability of files, receipts, and filing histories in a cloud environment through SPEDHUB.

The integration of ancillary tax obligations, Split Payment, and DeRE consolidates a new audit and enforcement model in which tax compliance depends on data quality, systemic consistency, and strong process governance.

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