*By Izac Mendes
Tax Reform promises to simplify taxes and modernize the Brazilian tax system.
The theory is noble, but the practice can be a nightmare for software houses – companies that are pillars of tax compliance for thousands of businesses.
As the government dictates the rules, developers face a pressing question: how to survive complex changes without compromising customers and reputation?
The challenge of a gradual and long transition
The schedule of Tax reform is long and detailed as follows:
- 2025: Creation of complementary laws and reference rates.
- 2026: IBS and CBS test rates coexisting with current taxes.
- 2027: CBS and IS will replace PIS and COFINS and IPI will be reduced to zero.
- 2029 to 2032: IBS gradually replaces ICMS and ISS.
- 2033: Only IBS, CBS and IS will remain active.
Until then, companies and software houses will have to operate two tax regimes in parallel.
Imagine the impact this has on revenue, inventory, finances, and invoice issuance: one error can result in fines, financial losses, and legal complications.
Why does society also feel the effect?
The problem is not just technical: it is social and economic.
- Smaller companies may be penalized for system failures.
- Consumers may experience delays or price increases.
- Entire industries will need configurable systems to remain competitive.
Tax Reform, if not well managed, threatens to curb innovation and reduce the efficiency of Brazilian companies, impacting the entire economic chain.
Obstacles for software houses
Check out some examples that illustrate the complexity of these changes in your daily life:
Variable rates
Not all products and services will receive the same tax treatment.
Foods from the basic food basket, for example, may have a zero or reduced tax rate, while premium or imported versions of the same item may have full taxation.
Complexity of the NCM (Common Nomenclature of Mercosur)
One and the same NCM may contain products with different tax treatments. The system will need to identify these differences when issuing the invoice.
Consider the example of two types of cheese under the same NCM: the common type is exempt from taxes; the gourmet type may be subject to a percentage tax.
Sectors with specific rules
Retail, industry, agribusiness, and services will have their own requirements. Technology companies will need to be flexible and highly configurable to all.
The race against time
The question hanging in the air is clear: how many software houses Will they be able to deliver reliable solutions without compromising their customers' operations?
Although the full transition will only occur in 2033, the adaptation must be immediateAfter all, each month of delay increases the risk of:
- Tax errors,
- Legal penalties,
- Loss of competitiveness.
Therefore, there is no doubt that the market for software fiscal in Brazil faces an unprecedented test of resilience.
The role of technological solutions
For companies seeking to survive and thrive in this transition, well-structured technological solutions will be part of the solution:
- Simple and fast integration,
- Correct calculation of IBS/CBS,
- Detailed classification by NCM,
- Updates in accordance with legislation.
These updated APIs and systems will make a difference for all businesses, preventing them from losing customers and making them a benchmark in tax compliance.
Turning fiscal challenges into leadership opportunities
The Reform is more than a change in laws: it is a market and social challenge, which will test the capacity of software houses to maintain customers and competitiveness.
Ignoring the problem is not an option.
Advance preparation, combined with reliable tools, can transform a potential crisis into an opportunity for leadership and innovation.
*Izac Mendes, founder of IMendes
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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