Tax reform: aligning products and services
Brazil's tax reform has brought about a structural change in the country's tax environment: correctly aligning products and services has become a critical step for the future calculation of the IBS and the CBS (the new value-added taxes created by the reform, at the state/municipal and federal levels, respectively).
More than an ancillary compliance obligation, reviewing product and service registration data directly affects:
- the correct taxation of transactions
- the valid issuance of tax documents
- the consistency of tax bases
- the company's tax security
Companies that put off this preparation are likely to face rework, inconsistencies and greater exposure to tax risks.
RFB Joint Act postponed fines, but not the obligation
RFB Joint Act No. 1/2025 (issued by the Receita Federal, Brazil's federal tax authority) postponed the application of penalties related to aligning the tax information required for the tax reform transition.
Strategic point:
- the obligation to align remains in force
- the postponement covers only the fines
- the final deadline for full enforcement still depends on official confirmation
In practice, the tax authorities are signaling an adjustment period, not an exemption from preparing. Companies that get ahead of it will have a much safer implementation once enforcement is fully active.
What needs to be reviewed in tax registration data
To meet the new requirements, we recommend reviewing:
- the tax classification of products (NCM, the Mercosur Common Nomenclature)
- service codes
- tax system settings
- consistency between registration data and documents
- the tax treatment of transactions
This step reduces risks such as:
- incorrect taxation
- rejection of NF-e and NFS-e (electronic invoices for goods and services)
- future tax liabilities
- large-scale operational rework
Construction and leasing: pay attention to the Technical Notes
Construction companies and equipment and property leasing companies should follow the guidelines in Technical Note No. 05/2025, which begin preparing tax documents for the new tax model.
These publications indicate that:
- there will be changes to how tax documents are issued
- new fields and validations are likely to be required
- invoicing systems will need adjustments
However, the final document model for all transactions is still evolving, which calls for continuous monitoring of technical updates.
Service providers: see the step-by-step guide on our YouTube channel
For service providers, alignment is also mandatory. Correctly identifying and linking services will be essential to avoid inconsistencies in the transition to IBS and CBS.
▶️ On ProSoluta's YouTube channel you will find a practical guide showing:
- how to correctly identify your service
- which codes to analyze
- how to organize the information in your system
- and a supporting spreadsheet to download
▶️ Watch the complete step-by-step guide below and use the material.
Getting ahead is a competitive advantage
Companies that start aligning their products and services now:
- reduce tax risks
- avoid emergency costs
- gain tax predictability
- go through the reform with greater confidence
In the tax reform, those who get ahead will operate better later.
Count on ProSoluta
ProSoluta Contabilidade Estratégica helps companies prepare for the tax reform, working on:
- complete registration data review
- impact analysis
- system adjustments
- tax planning
Talk to our team and assess how prepared your company is.
*Cover image created with AI.
Brazil's tax reform has brought about a structural change in the country's tax environment: correctly aligning products and services has become a critical step for the future calculation of the IBS and the CBS (the new value-added taxes created by the reform, at the state/municipal and federal levels, respectively).
More than an ancillary compliance obligation, reviewing product and service registration data directly affects:
- the correct taxation of transactions
- the valid issuance of tax documents
- the consistency of tax bases
- the company's tax security
Companies that put off this preparation are likely to face rework, inconsistencies and greater exposure to tax risks.
RFB Joint Act postponed fines, but not the obligation
RFB Joint Act No. 1/2025 (issued by the Receita Federal, Brazil's federal tax authority) postponed the application of penalties related to aligning the tax information required for the tax reform transition.
Strategic point:
- the obligation to align remains in force
- the postponement covers only the fines
- the final deadline for full enforcement still depends on official confirmation
In practice, the tax authorities are signaling an adjustment period, not an exemption from preparing. Companies that get ahead of it will have a much safer implementation once enforcement is fully active.
What needs to be reviewed in tax registration data
To meet the new requirements, we recommend reviewing:
- the tax classification of products (NCM, the Mercosur Common Nomenclature)
- service codes
- tax system settings
- consistency between registration data and documents
- the tax treatment of transactions
This step reduces risks such as:
- incorrect taxation
- rejection of NF-e and NFS-e (electronic invoices for goods and services)
- future tax liabilities
- large-scale operational rework
Construction and leasing: pay attention to the Technical Notes
Construction companies and equipment and property leasing companies should follow the guidelines in Technical Note No. 05/2025, which begin preparing tax documents for the new tax model.
These publications indicate that:
- there will be changes to how tax documents are issued
- new fields and validations are likely to be required
- invoicing systems will need adjustments
However, the final document model for all transactions is still evolving, which calls for continuous monitoring of technical updates.
Service providers: see the step-by-step guide on our YouTube channel
For service providers, alignment is also mandatory. Correctly identifying and linking services will be essential to avoid inconsistencies in the transition to IBS and CBS.
▶️ On ProSoluta's YouTube channel you will find a practical guide showing:
- how to correctly identify your service
- which codes to analyze
- how to organize the information in your system
- and a supporting spreadsheet to download
▶️ Watch the complete step-by-step guide below and use the material.
Getting ahead is a competitive advantage
Companies that start aligning their products and services now:
- reduce tax risks
- avoid emergency costs
- gain tax predictability
- go through the reform with greater confidence
In the tax reform, those who get ahead will operate better later.
Count on ProSoluta
ProSoluta Contabilidade Estratégica helps companies prepare for the tax reform, working on:
- complete registration data review
- impact analysis
- system adjustments
- tax planning
Talk to our team and assess how prepared your company is.
*Cover image created with AI.
Source: Notas Técnicas
