By Veridiana Selmi, Tax Intelligence Manager at Synchro
In recent years, Brazil has faced a challenging economic scenario, where the complexity of the tax system stands out as one of the main obstacles to the sustainable growth of companies. The recent approval of the tax reform, materialized by Complementary Law No. 214/2025, promises to transform this landscape, especially for the retail sector, which is one of the pillars of the national economy.
Tax simplification, promoted by the elimination of cumulativeness and the tax relief on exports, emerges as a long-awaited relief for the retail sector. The new legislation, by ensuring greater simplicity in taxation, provides a significant improvement in companies' cash flow. This not only enables expansion into new markets but also increases the supply of new products.
Under the current model, credits accumulated on the acquisition of products to be exported were not eligible for reimbursement. With the new legislation, exports are exempt from taxes, allowing for the utilization and reimbursement of accumulated credits in a less bureaucratic manner. This change is fundamental to preserving the cash flow of exporting organizations and ensuring full credit for all inputs, goods, and services used in the exercise of economic activity.
With projected cost savings of up to R$ 121 billion and an estimated reduction in bureaucracy of R$ 281 billion per year (according to a study by Sindifisco), retail companies gain the opportunity to direct strategic investments towards technology and modernization. Instead of merely “spending” resources on adapting to new systems, it is essential to invest in institutions that monitor legislation and provide tax rules and calculations for compliance, both for the new taxes resulting from the tax reform and for current taxes. Reviewing and automating internal processes, in addition to training teams to operate systems and interpret data with a focus on strategic analyses, are crucial steps to optimize these savings.
The pillars for a successful transition
With the approval of the new taxation model, the Brazilian retail sector finds itself at an inflection point, where adapting to the new tax guidelines becomes not only a necessity but also an opportunity to boost competitiveness and operational efficiency. To successfully navigate this transition, organizations must focus on three fundamental pillars:
Integration of new platforms: The complexity of restructuring internal systems presents significant technical and operational challenges, especially for smaller companies. It is essential for organizations to engage their IT and tax departments, as well as their tax solution providers, to conduct a comprehensive diagnostic for adapting to and implementing the new guidelines required by the tax reform. During the transition phase, where two taxation models will coexist simultaneously, establishing a standard for digital communication with software providers and tax-accounting service providers is essential to meet the new requirements.
Information security: Facing the forecast of a data “tsunami” and the need for real-time monitoring, the retail sector faces the challenge of ensuring the security and integrity of its tax information. Adopting tax solutions that prioritize maximum information security is crucial. Creating a secure data transmission environment, with infrastructures, policies, processes, and technologies that ensure the protection, privacy, and integrity of data, especially the most sensitive, is imperative. Another fundamental point is the adoption of practices compliant with the General Data Protection Law, combined with the selection of certified and specialized providers.
Professional training: One of the main bottlenecks faced by the retail sector is the training and upskilling of IT and accounting teams. Adapting to the new technical requirements demanded by the tax reform is crucial, as various electronic tax documents will need to be reviewed. Industry associations and the government have a fundamental role in assisting in the training of qualified professionals to handle the new tax requirements. Training should be provided both by the organizations themselves and through courses, training sessions, and lectures made available by the government and associations.
A new horizon for retail
With the “historic consensus” on the reform, the retail sector needs to prepare for the changes. Trained teams should monitor tax regulations and implementations, while partnerships with intelligent tax solution companies optimize management and enhance benefits. Process automation and training focused on strategic analyses complete the strategy for success.
The tax reform represents a unique opportunity for Brazilian retail to reinvent itself and become more competitive, both in the domestic and international markets. But are all businesses ready to take advantage of this transformation? Investing in technology, information security, and team training is no longer an option and has become essential to reap the benefits of tax simplification and face an ever-evolving tax scenario. The ability to adapt and innovate will be the differentiator for organizations that wish to thrive in this new era. Those who do not start reviewing their processes and strategies now will certainly lose market share.
