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.

Artigos que ajudam você a dominar temas fiscais

Explore conteúdos relevantes e práticos que outros leitores acessaram para ampliar seu conhecimento em compliance, SPEDs, DTEs e automação fiscal.

2 min read

Updates to the ECD and New Technical Notes on the Consumption Tax Reform

Contextual introduction Relevant updates have been released in the SPED environment, involving both the Digital Accounting Bookkeeping (ECD) program and electronic tax documents impacted by the Consumption Tax Reform. Objective description Version 10.3.4 of the ECD program has been published with technical adjustments and fixes, while keeping business rules unchanged. At the same time, new Technical Notes related to several electronic tax documents have been released in the context of the...

Read article

1 min read

From Manual Operations to Full Automation: Hering’s Journey in Tax Compliance

In this testimonial, Ademir Schneider, Tax Coordinator at Hering, shares how the partnership with eStracta helped strengthen the company’s tax compliance through the automation and centralization of critical processes. With solutions such as automated reading of electronic tax notifications (DTEs), management of tax clearance certificates (CNDs), document management, monitoring of ancillary tax obligations, and SPEDHub, Hering achieved greater visibility, control, and security in its tax...