There is less than a year left for companies to adapt to tax reform. Regulated last January, the new rules begin to apply in January 2026. The implementation will be progressive, and should be completed in 2033. Which represents an extra complexity: until then, it will be necessary to live with two current models 'the current and the new. Which requires preparation as well.
“Time is running, and the turn to a new tax era in Brazil is closer than many imagine”, warns taxpayer Lucas Ribeiro, CEO of ROIT, an artificial intelligence company for accounting, tax and financial management of organizations. Ribeiro participates directly in debates and the construction of tax reform since 2019. In 2023 and 2024, he served as an exhibitor in public hearings in the National Congress, pointing out potentialities and bottlenecks, as well as directly advising senators and deputies.
“It is like a giant clock counting backwards in all companies in Brazil. With less than a year to total adequacy, companies from all sectors need to face one of the most transformative reforms in Brazilian history. And, as in every race against time, the prepared come out ahead and win”, reiterates.
The approval of the tax reform brought profound changes in the tax system, consolidating taxes, changing rates and introducing new concepts such as dual VAT and split payment. VAT (VAT) Tax Value Added Tax (VAT) is dual because it consists of two taxes: Goods and Services Tax (IBS) and Goods and Services Contribution (CBS). The split payment will be an instrument for collecting taxes already in financial settlement, linking the key of the invoice with the payment key, and vice versa.
But the transition is not just a matter of calculation, warns tax officer Lucas Ribeiro, CEO of ROIT, an artificial intelligence company for accounting, tax and financial management. Ribeiro accompanies and participates in public debates on tax reform since 2019. “The transition to the new tax era is a multidimensional challenge that requires reorganization of processes, adjustments in systems and, above all, a strategic view on the impact on the business”.
The expert adds: “Companies that do not move on time risk losing competitiveness and facing serious financial losses.This is a time when knowledge and technology become indispensable weapons”, warns Lucas Ribeiro, tax officer and CEO of ROIT.
The adequacy to the reform goes through several critical fronts, explains Ribeiro. They are:
- Review of contracts and renegotiation with suppliers: How will costs be passed on?
- Review of prices and profit margins: The new taxation directly impacts the pricing of products and services.
- Enhancement of control systems: Companies need tools that integrate tax, financial and logistics data accurately and automatically.
- Team training: A well-informed and prepared team can make all the difference in the transition to the new model.
Why is the deadline so critical?
The deadline seems short because it is. Even if the reform only comes into full force in 2026, the transition phase requires adaptation already in 2025. “Companies have, in practice, 2025 to settle their operations and prepare for the consolidation of rules. It is not just about complying with the law, but adjusting strategies to survive in this new environment”, reinforces Ribeiro.
And here is the biggest mistake many are making: ignoring the details. It is common to see companies believing that it is enough to adapt their accounting systems or follow what competitors are doing. However, each sector, each business model has particularities that require detailed analysis and customized actions.
Technology as an ally
With the complexity of the changes, technologies based on artificial intelligence, such as those developed by ROIT, gain prominence. Tools such as the Tax Reform Calculator allow accurate simulations, real-time impact analysis and even suggestions for best market practices.
According to Ribeiro, the differential is not simply in calculating the new rate, but in guiding companies in the interpretation of data for strategic decision making. Reform is not only a challenge; it can be an opportunity to leverage business.“
And the future?
For the expert, the year 2025 will be “decisive” to define “winners and losers in the new tax era” Companies that anticipate and master the numbers will be more prepared to face the changes, he stresses. Those who leave for the last minute, believing that the adaptations will be simple, can find a scenario of loss and lack of competitiveness. “Therefore, if your company has not yet started to prepare, the moment is now. The clock is ticking, and the future of your organization may depend on the decisions taken today”.
