The implementation of tax reform It will start from 2026 and will be regulated and fully in force from 2033. During this period, there will be a transition to the unification of five taxes (ICMS, ISS, IPI, PIS and COFINS) in VAT Dual: A Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).
But there are still some issues that worry companies and are not well acclaimed. According to the research Tax of Tomorrow: Deloitte’s strategic and technological tax transformation, the biggest concern of business is to live with both tax systems by 2032, quoted by 66% of them.
Already 37% of companies pointed to the appearance of non -foreseen costs, such as restlessness, followed by loss of incentives and lack of qualified professionals.
“Companies have noticed that tax reform on consumption is limited to topics such as tax payment and tax compliance. It will bring implications for the entire organization, impacting supply, finance, legal, technology and operation chain,” explained Gustavo Rotta, Deloitte Tax Consulting partner.
Only 1% of respondents said they were not concerned about the transition from tax reform, according to the study.
Regarding the positive side of the change promoted by the government, the expectation of 78% of companies is that a simplification of taxes will occur, while 63% of them say it will have greater transparency of the tax burden.
Also according to the survey, the increase in the tax burden or complexity has disappeared from business evaluations since 2024, after being highlighted by 3% of business in 2023.
“What we noticed was an evolution of the expectation and concern of companies regarding the subject of legal certainty, as the legal framework of tax reform about consumption is gaining body,” said Rotta.
Amid this scenario, almost 70% of companies have conducted studies on the impacts of tax reform on consumption, and about half came to the conclusion that there may be an increase in the tax burden – which may lead to the transfer to product prices or the reduction of profit margin.
A possible reduction in the tax burden, with potential price reduction or margin increase, was highlighted by 21% of business studies.
