*By Paulo Rogério Magri
The time for strategic tax positioning has already begun.
In May 2024, we publish a reflection, in which we address the advances of Tax Reform.
At the time, we highlighted the market's long-standing desire for a simpler and more efficient tax system.
In response to public demand, Constitutional Amendment 132/2023 was approved, but its full effects will take time to become apparent. The dream of reducing bureaucracy is a reality.
More than a year later, and considering the start of the implementation phase in 2026, with a long transition, the work is no longer just legislative and becomes strategic for companies.
The question now is, how should companies move – and when?
The time to wait has passed
Many are still waiting for the definition of complementary laws, as if they could treat this transition as something that will only begin in 2026.
Anyone who works in tax management, accounting, and/or controlling knows that strategic decisions are made in advance — and Tax Reform has already been a planning topic for many companies.
Behind the scenes, we can already see:
· Companies reviewing commercial contracts to provide for rebalancing clauses;
· IT professionals restructuring ERP and tax issuance in light of changes in the NF-e layout;
· Managers simulating new price and margin structures;
Companies reevaluating geographic location in light of the termination of state incentives; and,
· Customers evaluating changing suppliers, due to the new tax structure.
Ignoring this movement is running the risk of being surprised by the new reality — and, when it comes to taxes, those who anticipate, save.
Brazil is redesigning its tax logic
With the end of partial cumulativity, the emergence of automated assisted assessment and split payment (fractional payment of taxes directly to the tax authorities), we are facing a new paradigm: The focus will no longer be just on assessing taxes correctly, but on being integrated with the tax authorities and the value chain systems.
It is no exaggeration to say that we are witnessing the birth of a Brazilian-style digital VAT, with modern pillars, but also with significant risks of interpretation, technological adaptation, and overlapping ancillary obligations during the transition period – 2026/2032.
The accountant's role goes beyond compliance
The Reform is not just an operational challenge — it is an invitation to professional protagonism.
Companies that view accountants as "invoice issuers" are doomed to failure. Those that use accounting as the core of management and strategy can strengthen their financial sustainability and achieve long-term sustainability.
For this reason and for this, the ASPR is actively involved in studies and training, maintaining partnerships with experts, seeking to deliver the best solution.
Our commitment is to translate Tax Reform into real impacts, with practical guidance for our clients and Solutions Tailored to each Business.
In short
Tax Reform is not for 2026, as far as its effects are concerned — it has already begun.
There is no longer room for the argument that “everything is still undefined”.
It's time to bring together company leaders, evaluate processes, redesign systems, create new commercial contracts (for purchases and sales), and implement new business models, including digital ones.
The new tax system requires immediate action and tax intelligence.
You shouldn't face this challenge alone. You can count on a good management partner on the long journey to the new national tax system.
*Paulo Rogério Magri, Managing Partner of ASPR
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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