The changes brought by the tax reform require Brazilian companies to adapt to a new fiscal scenario. To measure the level of preparation of the corporate sector, ROIT, a company specialized in technology and artificial intelligence for tax management, has developed and is presenting to the market the Tax Reform Rating. And the first results light the warning signal: 85% of organizations were classified with high risk, indicating they are unprepared for the reform requirements. The analysis involved data and information from almost 1 thousand companies, anonymously.
The tax reform was regulated last January. It begins to take effect in 2026, gradually. By 2033, all changes should be implemented. Until then, companies should be able not only to act in a scenario of new rules, but mainly to go through this transition period.
Thus, in the face of this tangle of regulations, technology becomes indispensable for companies to assess their suitability. With the proposal to offer a clearer picture of the challenges and opportunities brought by the reform, the index determined by the Tax Reform Rating can become a strategic indicator for financial planning and decision making in the private sector, essential, therefore, for executives in positions of CEO, CFO or Head of TAX, underlines taxman Lucas Ribeiro, CEO of RIT.
“O Rating of Tax Reform has the potential to be configured in a KPI (Key Performance Indicator, or Key Performance Indicator), with similar relevance to other indicators such as valuation (company value), NPS (level of customer satisfaction and loyalty) or EBITDA (results of the organization). Thus, the methodology is a strategic benchmark”, evaluates Ribeiro.
The index is based on four main groups of factors: Strategic, Operational, Technological and Human. Using data from the Public Digital Bookkeeping System (Sped), tax documents and simulations of tax scenarios, the system crosses information in real time and applies artificial intelligence to identify bottlenecks, opportunities and risks for each company, plus a thorough survey of processes and systems.
In the end, companies receive a score and a categorization. According to the CEO of ROIT, they are as follows:
A++: Fully ready for reform, with hyperautomated processes, validated calculations and complete strategic alignment.
A+: Strong suitability to reform requirements, with pending process and technology adjustments.
A: Robust preparation, but still vulnerable to specific issues, such as lack of integrated systems and manual processes.
B+: Intermediate capacity, with moderate operational risks and need for adjustments in financial and fiscal control.
Still according to Lucas Ribeiro, in an environment of changes as profound as that brought by the tax reform, the lack of preparation can be fatal. Unprepared companies run the risk of suffering increased costs, loss of competitiveness and even fines. “O Rating of the Tax Reform is a strategic guide. It indicates where the company is and gives clarity regarding the steps necessary to achieve compliance and even obtain competitive advantages”, reaffirms.
The expert says that, among the main advantages, is the fact that the rating provides predictability, helping companies to anticipate the impacts of the reform and avoid financial surprises; assists in strategic decision making, offering data-based insights for contract renegotiation, pricing and tax management; and ensures market differentiation: companies with high rating scores demonstrate maturity and responsibility, which can be a competitive differential.
“O that we are delivering with the Rating is the possibility of companies moving from spectators to protagonists of the Tax Reform. Who dominates the data dictates the” rules, says Ribeiro.
How to adhere to the Tax Reform Rating?
The methodology is already available in an initial and free version, with a “HARM self-assessment consisting of more than 35 questions, involving the four key factors of the Rating.
At this stage, it is already possible to identify the degrees of risk of a company in the face of the new tax rules.The analysis is detailed, with practical and customized recommendations to improve the performance in the index.
After this step, it is possible to perform the hiring, and companies can access the first reports in a matter of days. For Lucas, “o clock is running, and 2025 will be the decisive year. Whoever starts now will be ahead of market assumptions, dictated by suppliers, customers and, of course, competitors.”
