*By Lucas Mantovani
The federal government has accelerated preparations to implement the so-called "super system of the Federal Revenue Service," a high-capacity platform that promises to process all electronic invoices issued in the country and operate, in real time, the division of tax payments via electronic means. split payment. While this innovation promises to reduce tax evasion and simplify bureaucracy, it also has direct implications for the cash flow of small and medium-sized enterprises (SMEs), which will need to adapt to a scenario of less flexibility in managing taxes and working capital.
The logic is simple: in the current model, the company receives the full amount of an invoice and then collects the taxes due on specific dates. With the split payment, With the new system, scheduled to begin operating in the CBS B2B market in 2027, the tax will be automatically withheld at the time of the transaction. This means that the amount is already "withdrawn at the source," reducing the possibility of postponing payments or "making do" with cash flow management. For companies operating with tight margins, this detail can weigh more heavily than it seems.
However, the Tax Reform is not just about restriction. It also promises to correct historical distortions in the current system, such as cumulativeness and delays in recovering credits. By establishing the CBS and IBS as non-cumulative taxes, the expectation is that companies will be able to offset and recover credits more quickly and transparently. In practice, this could mean money returning to the cash flow in shorter periods, provided that tax management is done strategically.
The impact will therefore be ambivalent. While working capital suffers immediate pressure with automatic withholding, companies that know how to manage tax credits will have an opportunity to maintain liquidity. Here, the key factor is to stop treating taxes as a simple ancillary obligation and start seeing them as a management variable. It's not about paying less, but about paying better and recovering amounts efficiently.
The numbers help to put the transformation into perspective. According to the tax authorities, the super system will be able to process up to 150 times the volume of Pix (Brazil's instant payment system), handling approximately 70 billion invoices per year. In 2026, there will already be a test year with symbolic rates (CBS 0.9% and IBS 0.1%) to calibrate the technology and processes. From 2027 onwards, the model will begin to apply to B2B operations, gradually advancing until it replaces current taxes. This is not a new tax, but a more automated collection mechanism that profoundly changes the dynamics between the tax authorities and the taxpayer.
Many SMEs still lack the accounting and financial infrastructure to handle proactive tax management. This lack of planning can mean a loss of competitiveness in an environment where large companies will be better prepared to optimize credit and adjust processes. Therefore, anticipating change and adopting fiscal and financial control tools now is not a luxury, but a matter of survival.
On the other hand, there are also potential long-term gains. Standardization and automation promise to reduce litigation, eliminate costs associated with inefficiencies, and decrease the legal uncertainty that has always characterized the Brazilian tax environment. Simplification, coupled with the reduction of loopholes for tax evasion, can generate a more balanced market, in which companies that comply with the rules are not penalized by unfair competition. For those who operate in a serious and structured manner, the Reform opens up space to operate in a more predictable environment.
The super system and the split payment These changes usher in a new era in the relationship between the tax authorities and taxpayers. For SMEs, it will be a test of maturity: resisting short-term pressures on cash flow while simultaneously taking advantage of opportunities for tax refunds and simplification. Tax reform is a cultural shift that requires Brazilian entrepreneurs to stop reacting to the tax authorities and start planning with them. The future will not belong to those who pay less tax, but to those who know how to transform taxes into a tool for intelligent management.
*Lucas Mantovani is a co-founding partner at SAFIE Consultoria, specializing in Business and Technology Law from PUC/MG. With extensive experience in implementing compliance and corporate governance programs, Mantovani stands out for his practical and solution-oriented approach, helping companies transform legal obligations into strategic levers for sustainable growth.
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
