The changes brought by the tax reform require Brazilian companies to adapt to a new fiscal scenario. To measure the level of preparedness 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 initial results raise a warning: 85% of organizations were classified as high risk, indicating they are unprepared for the reform's demands. The analysis involved data and information from nearly 1,000 companies, anonymously.
The tax reform was regulated last January. It will come into effect in 2026, gradually. By 2033, all changes must be implemented. Until then, companies must be prepared not only to operate in a new regulatory environment but, most importantly, to go through this transition period. After all, in the next eight years, the old and new models will be simultaneously in effect.
Thus, in the face of this tangle of regulations, technology becomes indispensable for companies to assess their compliance. With the proposal to provide a clearer overview of the challenges and opportunities brought by the reform, the index measured by the Tax Reform Rating can become a strategic indicator for financial planning and decision-making in the private sector, therefore essential for executives in CEO, CFO, or TAX Head positions, emphasizes tax expert Lucas Ribeiro, CEO of ROIT.
The Tax Reform Rating has the potential to be configured as a KPI (Key Performance Indicator), with relevance similar to other indicators such as valuation (company value), NPS (customer satisfaction and loyalty level), or EBITDA (organization results). Thus, the methodology constitutes 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), fiscal documents, and tax scenario simulations, the system cross-references information in real time and applies artificial intelligence to identify bottlenecks, opportunities, and risks for each company, complemented by a detailed survey of processes and systems.
In the end, companies receive a score and a categorization. According to the CEO of ROIT, they are the following:
A++Fully prepared for the reform, with hyper-automated processes, validated calculations, and complete strategic alignment.
A+:Strong compliance with the reform requirements, with pending adjustments to processes and technology.
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 the need for adjustments in financial and fiscal control.
According to Lucas Ribeiro, in an environment of such profound changes as brought about by the tax reform, lack of preparation can be fatal. Unprepared companies risk increased costs, loss of competitiveness, and even fines. "The Tax Reform Rating is a strategic guide. It indicates where the company stands and provides clarity regarding the necessary steps to achieve compliance and even gain competitive advantages," he reaffirmed.
The specialist states that among the main advantages is the fact that the rating provides predictability, helping companies anticipate the impacts of the reform and avoid financial surprises; it assists in strategic decision-making by offering data-driven insights for contract renegotiation, pricing, and tax management; and it ensures market differentiation: companies with high ratings demonstrate maturity and responsibility, which can be a competitive advantage.
"What we are delivering with the Rating is the possibility for companies to go from spectators to protagonists of the Tax Reform. Those who control the data set the rules," emphasizes Ribeiro.
How to join the Tax Reform Rating?
The methodology is already available in an initial and free version, with an "Self-Assessment" consisting of more than 35 questions, covering the four key factors of the Rating.
At this stage, it is already possible to identify the risk levels of a company regarding the new tax regulations. The analysis is detailed, with practical and customized recommendations to improve the index performance.
After this stage, it is possible to proceed with the hiring, and companies can access the initial reports within a matter of days. For Lucas, "the clock is ticking, and 2025 will be the decisive year. Those who start now will be ahead of market assumptions dictated by suppliers, customers, and, of course, competitors."
