The Tax Reform, provided for in Constitutional Amendment No. 132/2023, has already begun to reshape the Brazilian tax system. The changes will come into effect gradually; however, it is important to clarify that, in 2025, the impacts will relate to preparation, tax analysis, and the adjustment of firms for the significant changes to come, and not to the direct collection of the new taxes.

In 2026, the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services) will enter a testing phase, with symbolic rates applied in parallel with the current taxes. The collection with effective rates will begin in 2027, still coexisting with PIS (Social Integration Program), Cofins (Social Contribution on Billings), ICMS (Tax on the Circulation of Goods and Services), and ISS (Tax on Services), following a gradual transition schedule until 2033, when the new system will be fully implemented.

This is a time for adjustment, planning, and tax review, and having specialized partners is the first step toward turning these changes into opportunities — avoiding operational risks, loss of benefits, and reduced competitiveness.

The current model, with taxes such as PIS, Cofins, ICMS, and ISS, will be gradually replaced by:

• CBS – Contribution on Goods and Services (federal);
• IBS – Tax on Goods and Services (state and municipal); and
• IS – Selective Tax (on products harmful to health and the environment).

This change is not limited to “replacing codes” in invoices. It requires a complete review of the tax framework and of fiscal and accounting routines, affecting prices, margins, tax credits, cash flow, and even the corporate structure of business groups.

Especially for firms with multiple CNPJs (National Corporate Taxpayer’s Register), branches, special tax regimes, or those participating in public bids, the transition will be complex.

Among the urgent actions are:

• Review of the current tax regime – assess whether the Simples Nacional (Simplified Taxation System), Presumed Profit, or Actual Profit regime will continue to be advantageous.
• Comprehensive tax assessment – map ancillary obligations, hidden risks, and tax credits to be recovered.
• Transition planning – understand each phase of the reform schedule and its operational impacts.
• Adjustment of documents, registrations, and agreements – update terms and practices for the new tax system.

These steps are strategic for firms that depend on clearance certificates, own real estate property, operate in more than one state, or plan corporate restructuring.

Being proactive is a competitive advantage, and waiting for full implementation means running the risk of entering 2026/2027 with an outdated, more expensive, and less efficient tax model. The ideal approach is to begin immediately a process of analysis and preparation, based on the guidelines already known and on the phases planned for the coming years.

In this moment of transformation, having qualified technical support ensures security in decision-making and efficiency in adaptation.

The correct interpretation of the new legislation and the strategic management of tax obligations can turn the tax reform from a challenge into an opportunity.