The long-awaited Tax Reform, introduced under the promise of simplification and neutrality, is beginning to reveal its practical effects on strategic sectors of the economy. For companies engaged in SaaS (Software as a Service) and other digital services, preliminary studies indicate that the transition to the new CBS and IBS system may result in a significant increase in the tax burden — in some cases, as much as six times higher than the current level.
Main Identified Impacts
- Increase in tax burden: practical simulations suggest that the effective rate on digital revenues would rise from 4.8% to 24.6%.
- Significant reduction of tax credits: expenses incurred with suppliers under the Simples Nacional, MEI, or individuals will not generate credits under the new system, thereby broadening the taxable base.
- Split payment and cash flow effects: the tax will be collected at the time of payment, but the corresponding credit may only be used after 60 days, leading to cash flow imbalances.
- Possibility of neutralization: clients entitled to full credit may offset the increase, but this requires contractual adjustments and strategic communication.
Mitigation Measures
In view of this new scenario, several strategies emerge as particularly relevant:
- Restructuring the supply chain, favoring engagements that allow credit utilization;
- Reviewing contracts and pricing policies, including tax-neutrality clauses and transparency in price formation;
- Strengthening tax management through technological tools to monitor margins, accumulated credits, and cash flow impacts;
- Financial and corporate planning to adapt to the new regime before the end of the transition phase, set for 2033.
Summary
- Companies operating in a B2B model may be able to pass on the tax burden, provided contracts are revised.
- Companies operating in a B2C model are likely to face margin and competitiveness losses, as end-consumers will not have credits to offset.
- The SaaS sector must prepare through legal-tax planning, fiscal compliance, and contract renegotiation.
Conclusion
What was, in theory, intended to be a fairer and more transparent system may, in practice, generate material distortions, particularly due to the limitation of credits, the adoption of split payment, and the difficulty of fully passing on taxes in certain business models. In this context, legal, accounting, and tax compliance preparedness becomes essential not only to ensure conformity, but also to safeguard the sustainability and competitiveness of digital enterprises.
Our firm remains at your disposal to assess the specific impact of the Reform on your operations and to assist with contractual review, tax planning, and corporate reorganization required under this new framework.