How to prepare your company for the new tax logic: OSP practical checklist
Por Guilherme PagottoA practical, prioritized checklist to prepare your company for Tax Reform step by step.
Why You Need a Checklist?
Tax Reform is not a single task, but a complex, multi-year transformation. Without clear prioritization and timeline, many companies will scramble in 2026. This checklist organizes actions by urgency: what to do NOW (2025), what to plan for 2026, and what to monitor through 2027-2028.
Checklist: Urgent Actions (2025)
Calculate exactly how much you pay in PIS, Cofins, ICMS, ISS, IPI. This is your baseline.
Apply 26.5% rate (or reduced rate if applicable) and calculate net burden with credits.
List ALL expenses that will generate CBS/IBS credits (inputs, services, fixed assets).
Can your ERP handle dual invoicing and new tax calculations? Update if needed.
Checklist: Prepare for 2026
Accounting, sales, purchasing teams must understand new rules and credit dynamics.
Supplier and customer contracts may need tax clause updates.
Practice issuing invoices in both old and new formats before it becomes mandatory.
Create rigorous processes to track, validate and claim all eligible credits.
Checklist: Monitor Through 2027-2028
As tax mix changes, repricing may be necessary to maintain margins.
Evaluate if holdings, branches or operational restructuring improves tax efficiency.
Government will issue complementary laws. Stay informed to adapt quickly.
As CBS/IBS replace old taxes, Simples vs. Real Profit dynamics change. Reassess regularly.
Conclusion
Preparation is not optional. Companies that follow this checklist methodically will navigate the reform smoothly. Those that ignore it will face chaos, errors, lost money and competitive disadvantage. Start now.
OSP Preparation Timeline
Q4 2025
Complete tax mapping, CBS/IBS simulations, identify gaps
Q1 2026
System updates, team training, process documentation
Q2-Q4 2026
Test dual invoicing, monitor results, optimize credits
2027-2028
Annual regime reviews, structure optimization
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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.
Consultoria Estratégica Personalizada
Análise completa do seu negócio com soluções sob medida para seus desafios específicos.