With the start of a new year, expectations also rise in various sectors of the economy, particularly the supermarket sector, which faces the analysis of market scenarios in all areas affecting the segment.
From a legal perspective, it's no different; the supermarket retail sector will need to navigate a changing environment where technological innovation and sustainability will be central to regulatory changes. Strategic preparation will be key to transforming challenges into opportunities.
Tax Reform
The Tax Reform is expected to advance in 2025, aiming to unify taxes such as ICMS, ISS, PIS, and Cofins into a dual VAT model. For lawyer and retail specialist Daniela Correa, the supermarket sector will experience a positive impact: "simplifying accessory obligations will bring greater tax predictability. However, the transition to this new regime represents an operational challenge," explains Daniela.
Retail grocery companies will need to invest in tax management systems to ensure compliance with ancillary obligations and avoid tax liabilities. "This will create greater financial predictability, facilitating long-term planning," says the lawyer.
Digital Operations Taxation
The increase in online sales in the supermarket sector demands greater attention regarding the taxation of digital transactions. According to Daniela, ICMS (state sales tax) oversight of e-commerce should be intensified, and with the reform and subsequent unification of taxes – "for this, tax planning will be essential," she emphasizes.
Daniela further explains that to meet this challenge, supermarkets will need to adopt digital compliance and automated invoice issuance systems, including to address the harmonization of state-level regulations that can create greater tax complexity.
Consumption Taxation and Social Impact
Regarding taxation on consumption, Daniela warns: "The possible tax relief on essential products could stimulate consumption and ease the tax burden on basic necessities. For the retail sector, the impact is in being prepared for rapid adjustments in pricing and margin control. Tax relief could improve consumer perception of the sector, therefore, it's an opportunity for the supermarket retail business."
Sustainability and Green Taxation
This is a real and global trend," Daniela warns. "With increasing pressure for sustainable business practices, green taxation is gaining ground. New fiscal incentives could benefit companies that adopt ESG (environmental, social, and governance) practices, such as waste reduction and renewable energy use," the expert adds.
The supermarket retail sector can be encouraged to invest in eco-efficient infrastructure, and with global pressure for sustainable measures, there's a possibility of sanctions or additional taxation for companies that fail to meet sustainability targets,” he concludes.
Labor Relations and New Forms of Employment
With the advance of technology and changes in consumer behavior, such as the growth of delivery services, for example, the sector will need to adapt its labor relations.
More flexible hiring, especially on platforms gig economyRegulations may be necessary, and contract revisions to comply with emerging labor laws will be required.
Data Protection Regulations (LGPD)
With the increased scrutiny from the ANPD (National Data Protection Authority), compliance with the LGPD (General Data Protection Law) will be even more critical. Supermarkets handling large volumes of sensitive data will need to strengthen their privacy policies.
"If this doesn't happen, the impact will be significant, given the financial and reputational penalties for companies that don't comply with the law," warns Daniela.
Consumer relations
Daniela also explains that the supermarket sector is undergoing significant transformations in consumer relationships, driven by technology and changing consumer habits. One of the key innovations is the adoption of e-commerce, enabling online purchases and home delivery or in-store pickup. This not only expands 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 inventory, predict 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 like biodegradable packaging, waste reduction, and promoting organic products. Furthermore, nutritional transparency and the offering of healthy options are increasingly valued. These innovations not only enhance the consumer experience but also contribute to a more sustainable future.
Therefore, investment in compliance in consumer relationships, combined with systems ensuring security in consumer interactions, is essential for the segment to keep pace with the changing behavior of its consumer base and industry trends.
For 2025, Daniela anticipates some expectations: "The year 2025 promises significant transformations for the supermarket retail sector, 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.
