Survey shows general unpreparedness and race by experts to adapt to the new rules that prevail from 2026
Less than 1 year from the beginning of the transitional period, tax reform finds a corporate scenario of apprehension and unpreparedness. A study by consulting firm Robert Half shows that only 11% of Brazilian companies consider themselves fully prepared for the profound changes in the consumer tax system.
The survey, conducted with 100 professionals who work directly with the theme, exposes a worrying reality: half of the companies (50%) evaluates that it could be better prepared, and 37% recognize that they are unprepared, even if they have already started any impact analysis.
For Vitor Silverio, manager of Robert Half and one of those responsible for the research, the data lights an alert to the need for immediate planning, especially with regard to human capital. According to him, the reform is not only fiscal, but a “Business Reform” which will impact the entire operational, logistics and pricing chain of companies.
The study indicates that the demand for qualified professionals has already increased and should intensify. About 53% of companies plan to hire at least 3 new employees to deal with the transition. In large companies, the percentage rises to 58%.
“In the current scenario, in which Brazil presents the lowest unemployment rates in history, both for the general population and for qualified professionals, the dispute for talent tends to intensify.”said Silverio.
He explained that hiring aims to replace the team that will be dedicated to reform (69%), incorporating technology experts for system parameterization (44%) and assisting impact diagnosis (37%).
The complexity of the transition, which will occur from 2026 to 2033, is one of the main factors of concern. During this phase, companies will have to operate with 2 systems simultaneously: the current, with PIS (Social Integration Program), COFINS (contribution to social security financing), IPI (Tax on Industrialized Products), ICMS (Tax on Circulation of Goods and Services), ISS (Tax on Services), and the CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services).
Bruno Damasceno, partner of the Damasceno Advogados Flag, said that this period will require additional investments: “During this phase, companies will have to operate simultaneously under current rules and under the new dual model, which will inevitably expand complexity.”.
This complexity, added to economic uncertainty, has boosted a more flexible hiring model. A sectoral survey indicated that the demand for temporary managers for reform projects grew 24% from April to June 2025.
According to lawyer Bruno Medeiros Durão, an expert in tax law, companies are opting for interim managers to accelerate adequacy without inflating the fixed picture. “The reform has inaugurated a cycle of intensive and defined projects, ranging from impact mapping to contract review and reprogramming of management systems”these.
For him, the combination of a permanent internal core with temporary experts has been a cost-effective arrangement to face the moment.
COMPLEXITY
In addition to operational complexity, legal insecurity is another point that causes apprehension. Tax lawyer Jonas Filho stated that the unification of taxes from different spheres (federal, state and municipal) raises doubts about future processes.
“There is also a certain insecurity about the reform, how it will even be to make a credit recovery, for which jurisdiction that will be judged.”he said. He projects that this uncertainty will make the tax sector grow massively, as companies that prepare now will have a crucial competitive advantage.
Despite the immediate challenges, among them to take Brazil out of the first position among the countries that spend the most time on taxes, the long -term expectation is positive. André Luiz Andrade, partner at Chalfin, Goldberg & Vanboim Advogados, stated that, overcoming the transition phase, the trend is of greater efficiency.
“Today Brazil is one of the countries in which taxpayers spend time to fulfill tax obligations. After the extinction of taxes, the tendency is of greater efficiency in everyday life.”he said.
Damasceno said that the unification of taxes and the standardization of rules will allow the rationalization of structures and the reduction of ancillary obligations, such as the replacement of multiple statements with a single and centralized tax bookkeeping.
The specialist’s message is unanimous: adaptation is inevitable and urgent. “The transitional period begins only in 2026, but waiting there to prepare is a strategic error. When the new rule begins to be real, people and processes need to be ready. The time to act is now.”said Vitor Silverio, from Robert Half.
