The Tax Reform, provided for in Constitutional Amendment No. 132\/2023<\/strong>, 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<\/strong> for the significant changes to come, and not to the direct collection of the new taxes.<\/p>\n<\/div><\/div><\/div><\/div><\/div> In 2026<\/strong>, the CBS <\/strong>(Contribution on Goods and Services)<\/strong> and the IBS <\/strong>(Tax on Goods and Services)<\/strong> will enter a testing phase<\/strong>, with symbolic rates applied in parallel with the current taxes. The collection with effective rates will begin in 2027<\/strong>, still coexisting with PIS (Social Integration Program), Cofins (Social Contribution on Billings), ICMS (Tax on the Circulation of Goods and Services), and ISS<\/strong> (Tax on Services), following a gradual transition schedule until 2033<\/strong>, when the new system will be fully implemented.<\/p>\n<\/div><\/div><\/div> This is a time for adjustment, planning, and tax review<\/strong>, and having specialized partners is the first step toward turning these changes into opportunities \u2014 avoiding operational risks, loss of benefits, and reduced competitiveness.<\/p>\n<\/div><\/div><\/div><\/div><\/div> The current model, with taxes such as PIS, Cofins, ICMS, and ISS<\/strong>, will be gradually replaced by:<\/p>\n This change is not limited to “replacing codes” in invoices. It requires a complete review of the tax framework<\/strong> and of fiscal and accounting routines, affecting prices, margins, tax credits, cash flow, and even the corporate structure of business groups.<\/p>\n<\/div><\/div><\/div><\/div><\/div> 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.<\/p>\n<\/div> Among the urgent actions are:<\/p>\n 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.<\/p>\n<\/div><\/div><\/div><\/div><\/div> In this moment of transformation, having qualified technical support ensures security in decision-making and efficiency in adaptation.<\/p>\n<\/div> 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.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>A new tax system is under development<\/h1><\/div>
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What are the first steps for the transition?<\/h1><\/div>
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The right partners make all the difference<\/h1><\/div>