The first steps of tax reform start from January 2026 and promise to transform the routine of Brazilian companies in a profound way. This goes from cash flow to how to issue invoices. But after all, What really changes and what do companies need to do now?
These were some of the questions discussed during the in two lectures that put the topic at the center of attention: one of them, led by Daniel Lóriafounder of Loria Advogados and former director of the Extraordinary Secretariat for Tax Reform; and the other talk given by Samanta Oliveirabusiness analyst da Sankhya.
Tax burden: myth of increase and the end of tax evasion
According to Daniel Lória, the perception that the tax burden will rise is a mistake. “This is a myth. The reform was built on the premise of keeping the load stable, and this is in the Constitution”, he explains.
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For Lória, although each sector has different impacts depending on their rates, the central objective is to balance the system and democratize tax benefitstoday concentrated in a few segments.
“Those who have many incentives will be more impacted by the tax reform. And those who evade will face more difficulty in evading”
The new system – which replaces taxes such as PIS and Cofins by CBS (Contribution on Goods and Services) e ICMS and ISS by IBS (Tax on Goods and Services) – aims to simplify and provide transparency to transactions. For example, companies will only have credit if the supplier correctly issues and pays invoices, creating what Lória calls “a cycle of tax compliance”.
Less than 80 days for tax reform
And companies need to prepare now. After all, from January 1, 2026everyone will have to issue invoices within the new model. Non-compliance, in fact, can generate fines and operational difficulties.
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“The reform attempts to tie up all the links in the chain. You will need to know if your supplier is up to date, because this directly impacts your tax credit”
The challenge of adaptation: how Sankhya is preparing
And given so much news – and doubts – surrounding the topic of tax reform, it is always good to know what companies are already doing to face the new billing and payment system.
Therefore, throughout his talk, Samanta Oliveirafrom Sankhya, showed how the company has been adjusting its management systems to meet new requirements.
“The reform is not just a fiscal change. It is the biggest business transformation in the country’s history. It impacts every area of every company”
A Sankhya integra o Tax Reform Working Committee with the Tax Authorities and participates in the Reform Pilot Programanticipating adjustments to its tax, accounting and inventory modules.
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“We already have a practical guide, training and webinars dedicated to the topic. The best way to prepare for the future is to build it”, he adds, citing Austrian writer Peter Drucker.
According to the expert, the new tax reform model will require review of the calculation base, reparameterization of records, adjustment of pricing processes and tax and accounting reconciliation.
“Everything changes! From calculating IBS/CBS to issuing new tax purposes. We need to start now to avoid falling behind”, he warns.
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Tax reform: what lies ahead
With the expected start of validity in 2026tax reform still depends on regulations and technical adjustments. But one thing is certain: the impact will be transversal.
As Lória summarizes, “the reform is not about paying more or less tax, but about paying more fairly and efficiently”.
And as Samanta highlights, “change is inevitable. And whoever starts preparing now will turn the challenge into a competitive advantage.”
