The Federal Revenue Service and the Steering Committee responsible for implementing the new consumption tax system have opened a fine-free adaptation window for the beginning of 2026. Companies will have three months to adjust declarations, issue invoices and other tax routines related to the tax reform that will come into force that year.
According to Andressa Gomes, coordinator of the Tax Management MBA at FIPECAFI, the adaptation period will be fundamental for companies. “The main change and concern that companies need from now on is mainly the adaptation of their internal systems, the understanding of operations, mainly in the formation of prices, including the new taxes, IBS and CBS”, he explained.
The expert highlighted that all companies, regardless of size or tax regime, will need to adapt to the new rules. “All companies, all regimes, whether Simples Nacional, real profit, presumed profit or arbitrary profit, need to adapt, they need to understand their operations and use this moment of transition to their advantage”, stated Andressa.
Risks and challenges for companies
Among the main challenges are technological transformation, review of contracts with suppliers and integration between different departments. “All these areas that until then were a little distant, now they need to communicate so that as a whole there is internal transformation in the companies”, highlighted the specialist.
In addition to possible fines for non-compliance with ancillary obligations after the adaptation period, Andressa warned of an additional risk: “There is also an inherent risk, which companies need to take a certain amount of caution, it is the risk of the company losing the competition, because those companies that adapt and deal with IBS, CBS, in a way already implemented in their operations, will have greater competitive power in the market”.
Preparation and training
To face this changing scenario, the recommendation is to invest in professional training. “The time is for preparation and training. So, training of professionals, both in the legal area, in the tax area, in the accounting area, all these professionals need to adapt and internally understand the company’s operation”, advised Andressa.
The expert concluded that “a company that does not adapt and, above all, does not understand the operation in which it operates, be it industry, commerce or services, this company could incur major economic and inspection risks next year.”
