The changes brought about by the tax reform require that Brazilian companies 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, developed and is presenting the rating of the tax reform to the market. And the first results light the warning signal: 85% of organizations were classified with a high degree of risk, indicating that they were unprepared for the requirements of the reform. The analysis involved data and information from almost 1,000 companies anonymously.
The tax reform was regulated last January. It starts to take effect in 2026, gradually. By 2033, all changes should be implemented. Until then, companies must be able not only to act in a scenario of new rules, but mainly to go through this period of transition. After all, in the next eight years, the old and the new model will be simultaneously in effect.
Thus, in the face of this tangle of regulations, technology becomes indispensable for companies to evaluate their suitability. With the proposal to offer a clearer overview of the challenges and opportunities brought about 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 CEO, CFO or HEAD positions. tax, underlines tax officer Lucas Ribeiro, CEO of ROIT.
“The rating of the tax reform has the potential to be configured in a KPI (Key Performance Indicator, or Key Performance Indicator), with relevance similar to other indicators such as Valuation (company value), NPS (Customer Satisfaction and Loyalty Level) or EBITDA (Organization Results). way, 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), tax documents and tax scenario simulations, 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.
At the end, companies receive a score and a categorization. According to the CEO of ROIT, they are as follows:
a++: Fully ready for renovation, with hyperautomated processes, validated calculations and complete strategic alignment.
a+: Strong adaptation to the requirements of the reform, with pending adjustments of 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.
Also according to Lucas Ribeiro, in an environment of changes as profound as that brought about by the tax reform, the lack of preparation can be fatal. Unprepared companies run the risk of increasing costs, loss of competitiveness and even fines. “The tax reform rating is a strategic guide. It indicates where the company is and gives clarity about the steps needed to achieve compliance and even gain competitive advantages,” he reaffirmed.
The specialist 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 insights based on data for contract renegotiation, pricing and tax management; And it guarantees a market differentiation: companies with high rating scores demonstrate maturity and responsibility, which can be a competitive differential.
“What we are delivering with the rating is the possibility of companies moving from spectators to protagonists of the tax reform. Those who master the data dictate the rules”, emphasizes Ribeiro.
How to adhere to the tax reform rating?
The methodology is already available in an initial and free version, with a “self-assessment” consisting of more than 35 questions, involving the four key rating factors.
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 of the index.
After this step, it is possible to perform the contract, and companies can access the first reports in a matter of days. For Lucas, “the clock is running, and 2025 will be the decisive year.
