Tax Reform 2025: practical impacts of EC 132 for growing companies
Por Guilherme PagottoGrowing companies face critical decisions with Tax Reform. Understand the impacts and how to turn the reform into competitive advantage.
Why Growing Companies Should Care
Companies approaching R$ 4.8MM may find Real Profit more advantageous post-reform
Expansion, acquisitions, new products must consider new tax dynamics
Prepared companies will gain market share from unprepared competitors
Understanding true tax burden allows strategic pricing adjustments
Area-by-Area Impact Analysis
Finance/CFO
- Cash flow: Tax timing changes, need updated projections
- Pricing: Margin review essential with new tax burden
- KPIs: Tax metrics must be redesigned
- Budgets: 2026-2027 budgets need reform scenarios
Operations/Procurement
- Supplier selection: Creditable vs. non-creditable inputs matter more
- Contracts: Renegotiate with tax adjustment clauses
- Inventory: Timing of purchases affects credit availability
- Fixed assets: Investment timing optimization for credit benefits
Commercial/Sales
- Pricing strategy: New tax-inclusive prices
- Interstate sales: Destination principle changes dynamics
- Product mix: Some products become more/less attractive post-reform
- Customer communication: Transparency about tax impacts
Technology/Systems
- ERP upgrades: Dual invoicing, new tax calculations
- Integrations: Accounting, invoicing, payment systems
- Reporting: New dashboards for credit tracking
- Testing: Must test new processes before 2026
Strategic Action Timeline
Map current burden, simulate CBS/IBS, identify gaps, plan investments
Launch new processes, train teams, test systems
Monitor results, adjust pricing, optimize credits
Annual reassessment, regime reviews, structure optimization
Companies that start adapting now will outpace competitors still scrambling in 2026. The reform creates opportunities for those who prepare strategically.
Companies that start adapting now will outpace competitors still scrambling in 2026. The reform creates opportunities for those who prepare strategically.
Conclusion
Tax Reform is both challenge and opportunity for growing companies. Those that treat it strategically—not just as compliance—will build sustainable competitive advantages. Start preparing now.
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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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