Silent mistakes in preparing for Tax Reform could prove costly for companies, warns expert

The transition to Brazil's new tax collection model is moving forward at a rapid pace, but a risky behavior is beginning to concern specialists: many companies still treat Tax Reform as a simple bureaucratic update, limited to accounting offices.

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According to Eduardo Dias, a specialist in tax management and consultative accounting, and CEO of Alldax Accounting and Consulting, this fragmented view overlooks a transformation that will directly affect corporate governance, competitiveness, and operational sustainability.

The regulatory landscape became more concrete with the publication of Decree No. 12,955 in April this year, moving the discussion into a practical phase. Although the test rates introduced in 2026 may create a sense of reassurance, the timeline establishes August 1, 2026, as the starting point for penalties related to noncompliance with IBS and CBS ancillary obligations.

This new phase requires the immediate adaptation of systems, a review of internal processes, and greater integration among the different areas of companies.

In practice, the impact is expected to be more significant for companies under the Simples Nacional tax regime and for labor-intensive sectors. Since payroll expenses do not generate tax credits, many businesses may need to recalculate costs, margins, and commercial models in order to remain competitive.

The new rules may also change corporate purchasing behavior, as companies are likely to prioritize suppliers that offer better opportunities to claim tax credits throughout the production chain.

“The biggest mistake I see is treating Tax Reform as an issue that concerns accounting alone. In reality, it changes the financial, operational, and strategic dynamics of companies. Those who fail to understand this now may pay a high price in the years ahead,” warns Eduardo Dias.

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One of the main points of attention lies in the impact on cash flow. The introduction of new tax collection mechanisms may reduce the amount of resources that previously remained available in companies' accounts, requiring stricter cash flow management and more careful working capital planning.

“Business owners often focus only on the tax itself, when the real impact may appear in cash flow, pricing strategies, systems integration, and even the company's competitiveness,” explains the specialist.

According to Eduardo Dias, companies with a high volume of transactions need to assess now whether there will be a need to strengthen their working capital.

“Those who postpone this analysis until the system is fully operational may find themselves relying on bank credit under less favorable conditions,” he says.

The modernization of the tax system will also require greater integration between management systems, payment methods, financial platforms, and electronic tax document issuance.

Operational failures or incompatibilities in data transmission could compromise the use of tax credits and reduce business profitability.

In addition to technological adjustments, the specialist argues that Tax Reform should be accompanied by a multidisciplinary structure within organizations.

“If I could give business owners just one piece of advice, it would be to create a permanent Tax Reform committee. This transformation involves finance, operations, technology, legal, accounting, and leadership,” he recommends.

According to him, companies that manage this transition in an organized manner will have a better chance of reducing risks, identifying opportunities, and adapting ahead of their competitors.

“Those who wait for the final implementation will have fewer alternatives, higher costs, and much less room to correct their course,” concludes Eduardo Dias.