With the start of a new year, expectations also grow for several sectors of the economy, especially the supermarket sector, which is faced with the analysis of market scenarios in all spheres involving the segment.
From a legal perspective, it is no different, since supermarket retail will need to navigate a changing environment, in which technological innovation and sustainability will be at the heart of regulatory changes, strategic preparation will be key to transforming challenges into opportunities.
Tax Reform
The Tax Reform is scheduled to advance in 2025, with the goal of unifying taxes such as ICMS, ISS, PIS, and Cofins into a dual VAT model. For the lawyer and retail specialist, Daniela Correa, the supermarket sector will have a positive impact: "the simplification of ancillary obligations will bring greater tax predictability. However, the transition to this new regime presents an operational challenge," explains Daniela.
Supermarket retail companies will need to invest in tax management systems to ensure compliance with ancillary obligations and avoid tax liabilities. "This will lead to greater financial predictability, making long-term planning easier," says the lawyer.
Taxation of digital transactions
The increase in online sales in the supermarket sector requires greater attention regarding the taxation of digital transactions. According to Daniela, the ICMS oversight on e-commerce should be intensified, and with the reform and consequent unification of taxes – "for this, tax planning will be essential," she emphasizes.
Daniela further explains that, to face this challenge, supermarkets will need to adopt digital compliance and automated invoice issuing systems, including to deal with the harmonization of state legislation that can generate greater tax complexity.
Taxation on consumption and social impact
Regarding consumption taxes, Daniela warns: “the possible exemption from taxes on essential products can stimulate consumption and alleviate the tax burden on basic food items. For retailers, the impact consists of being prepared for rapid adjustments in pricing and margin control. Tax relief can improve consumers’ perception of the sector, therefore, it is an opportunity for supermarket retailers”.
Sustainability and Green Taxation
"This is a real and global trend," warns Daniela. "With the increasing pressure for sustainable business practices, green taxation is gaining ground. New tax incentives may benefit companies that adopt ESG (environmental, social, and governance) practices, such as waste reduction and the use of renewable energy," the specialist adds.
“Supermarket retailers can be encouraged to invest in eco-efficient infrastructure and with global pressure for sustainable measures, there will be the possibility of sanctions or additional taxation for companies that do not meet sustainability targets,” he concludes.
Labor relations and new forms of hiring
With the advancement of technologies and changes in consumer behavior, such as the growth of delivery, for example, the sector will need to adapt its labor relations.
More flexible hiring, especially on platformsgig economy, can be regulated and there will be a need to review contracts and adapt to emerging labor standards.
Data Protection Regulations (LGPD)
With the intensification of oversight by the ANPD (National Data Protection Authority), compliance with the LGPD (General Data Protection Law) will become even more critical. Supermarkets that operate with large volumes of sensitive data will need to strengthen their privacy policies.
“If this does not happen, the impact will be huge, considering the financial and reputational penalties for companies that do not comply with the legislation,” warns Daniela.
Consumer relations
Daniela also explains that the supermarket sector is undergoing significant transformations in consumer relations, driven by technology and changes in consumer habits. One of the main innovations is the adoption of e-commerce, allowing online shopping and home delivery or in-store pickup. This not only broadens accessibility but also offers personalized experiences through recommendations based on previous purchases.
Another innovation is the implementation of mobile technologies, such as loyalty apps and digital payments, which facilitate interaction between consumers and supermarkets. Furthermore, artificial intelligence is used to optimize inventories, forecast demand, and improve the supply chain. "These innovations improve efficiency, reduce costs, and provide a more convenient and personalized shopping experience," explains Daniela.
Sustainability is also a growing focus, with supermarkets adopting eco-friendly practices such as biodegradable packaging, waste reduction, and promotion of organic products. Furthermore, nutritional transparency and the availability of healthy options are increasingly valued. These innovations not only improve the consumer experience but also contribute to a more sustainable future.
Therefore, investment in compliance in consumer relations, combined with systems that guarantee security in consumer relations, is essential for the segment to keep up with the behavioral changes of its consumer audience and the trends in the sector.
For 2025, Daniela projects some expectations: “the year 2025 promises significant transformations for supermarket retail, with a direct impact on the legal areas involved. Companies in the sector must invest in compliance, technology and adaptation to new regulatory models to remain competitive in a constantly evolving market”, she concludes.