Cashback, Basic Basket and Tax Justice: what changes in taxation
Por Guilherme PagottoTax Reform includes cashback mechanisms for low-income families and the National Basic Basket. Understand how these measures work and their impacts on businesses.
What is Tax Cashback?
Tax cashback is the return of part of the taxes paid by low-income families registered in CadÚnico (Single Registry for Social Programs). The aim is to reduce the regressive impact of consumption taxation, ensuring essential goods are accessible to all Brazilians.
How Does It Work?
Low-income families (CadÚnico) will receive partial reimbursement of CBS and IBS paid on: Essential products from the National Basic Basket, cooking gas (LPG), electricity, water, sewage, gas distribution. Reimbursement: Automatic via CPF, no need for applications or bureaucracy. Percentage: Likely 100% of CBS/IBS on basic basket and 50-100% on utilities.
National Basic Basket
The National Basic Basket will have zero CBS and IBS rates. Basic products like rice, beans, milk, bread, meat (basic cuts), fruits, vegetables, cooking oil will be tax-free. Objective: Ensure food security and reduce inequality.
- Rice, beans, cassava flour, corn flour
- Milk, cheese, butter
- Bread, pasta
- Meat (basic cuts), chicken, fish
- Eggs
- Fruits and vegetables
- Coffee, sugar, salt
- Cooking oil
Impact on Retail and Wholesale
For Supermarkets and Retailers
- More complex product classification: Need to identify which products qualify for zero rate or cashback
- New operational controls: Cashback transactions must be tracked by CPF, requiring integration with tax systems
- Training: Teams must understand new rules to inform customers and operate systems correctly
For Distributors and Suppliers
- Accurate product classification: Zero-rate products must be clearly identified in invoices
- Credit management: Companies in the chain can credit CBS/IBS paid on inputs (non-cumulative), creating new controls
- System adjustments: ERPs must be updated to calculate taxes correctly
Practical Challenges
Determining which products belong to the National Basic Basket requires attention: Products must be classified by NCM (Mercosur Common Nomenclature). Errors in classification can result in incorrect tax calculations.
Retailers must integrate cashback systems with sales PDVs (point of sale). Identification by CPF at checkout is essential for cashback tracking.
Consumers need to understand how cashback works and which products are included. Clear communication prevents frustration and improves customer experience.
Companies must comply with accessory obligations, correctly reporting transactions and qualifying for cashback.
Opportunities for Businesses
1. Competitive Differentiation
Retailers that clearly communicate cashback benefits and facilitate the process for customers gain competitive advantage. Example: Marketing campaigns highlighting "Buy with tax cashback – register your CPF at checkout."
2. Customer Loyalty
Offering good cashback experience creates loyalty among low-income customers who will prefer establishments that simplify the benefit.
3. Social Impact and ESG
Companies promoting tax justice and helping vulnerable families access cashback strengthen their ESG (Environmental, Social, and Governance) reputation.
How to Prepare Your Business?
Work with your accounting to classify all products in your inventory. Define which fit the National Basic Basket and which qualify for cashback.
Ensure your ERP and PDV systems are prepared to: Identify products with zero rate, record CPF at checkout, calculate CBS/IBS correctly, and report cashback transactions.
Train cashiers, sales staff, and management on: How cashback works, how to request CPF at checkout, how to answer customer questions.
Create marketing campaigns to educate customers about the benefit and encourage CPF registration at checkout.
Conclusion
Tax cashback and the National Basic Basket are important measures for social justice within Tax Reform. For businesses, they represent an operational challenge, but also an opportunity to differentiate themselves and strengthen ties with customers. Those who prepare early will operate smoothly and reap competitive benefits.
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Guilherme Pagotto
Diretor Tributário
Contador, especialista em tributação empresarial e planejamento tributário estratégico. Mais de 15 anos de experiência em reforma tributária e estruturas societárias.
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