Less than 3 months before the first practical obligations of the tax reform come into force, 72% of medium and large Brazilian companies are not yet prepared to adapt their internal processes to the new rules for collecting and declaring consumption taxes. The first phase of the transition to the new system comes into effect on January 1st.
The data comes from a survey carried out by the technology company V360, which interviewed 355 companies in the retail, industrial, construction, agribusiness and technology sectors. The majority of companies consulted are based in the Southeast Region (68.2%).
According to the study, 33.2% of companies have not yet discussed the impacts of the reform internally, while 38.6% have only started a preliminary survey. Only 28.1% said they already had a structured adaptation plan for the new tax system.
Approved in 2023 and regulated this yearthe tax reform provides for the unification of taxes on consumption, such as the Social Integration Program (PIS), Contribution to the Financing of Social Security (Cofins), Tax on the Circulation of Goods and Services (ICMS) and Tax on Services (ISS). In place of these taxes, the Tax on Goods and Services (IBS) was created, administered by states and municipalities, and the Contribution on Goods and Services (CBS), managed by the federal government.
The changes will be implemented gradually from January 2026, with a test rate of 0.9% for CBS and 0.1% for IBS. In 2027, there will be the extinction of PIS/Cofins and the increase of CBS to a reference rate to be defined by the Ministry of Finance. The complete implementation process of the tax reform should extend until 2033.
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Risks
According to the survey, the main difficulties highlighted are linked to receiving and checking invoices, which now have around 200 new fields to adapt to the new taxes. Companies that do not carry out the transition by the expected deadline may face billing blocks and difficulties in paying suppliers, which can affect cash flow and the continuity of operations.
The report notes that most companies are concentrating their efforts on issuing new invoices, but not on the tax entry process, that is, on the way companies receive their invoices, check them and pay their suppliers.. This point, according to the study, tends to be one of the most impacted by the reform.
According to V360, if the company is unable to issue and settle notes, it can simply stop. To avoid this scenario, companies need to adapt to the systems for issuing and entering invoices, the process of which will be completely electronic.
Automation
Another point of attention is the adoption of book-entry duplicates, an electronic record that proves commercial operations. According to the survey, 32.7% of companies have not yet started adapting to this process, while 55.8% are in the preparation phase and only 11.5% are already doing it in an automated way.
The study also shows that 47.9% of companies operate with partially structured tax processes, with little automation, and 13.1% still depend on manual controls. Only 38.9% claim to have integrated tax management and electronic invoice reconciliation systems.
Among those interviewed, 67% do not use specific tools for automatic validation of tax documents, which can increase the risk of tax delays and inconsistencies.
V360 is a technology company that operates in the automation of corporate payments and invoice management.
According to those responsible for the research, many companies did not include adaptation to tax reform in their 2025 budgets, which could put pressure on demand for specialized consultancies and automation systems at the end of the year.
