Why is most SMEs still lost with tax reform?

Even with the Tax Reform underway, most SMEs are still operating without the necessary adjustments for the issuance of notes, the calculation of taxes and the reliability of tax information sent to the Federal Revenue Service. According to the Secretariat of Economic Monitoring (Seae), more than 80% of taxpayers in the Real and Presumed Profit regimes have not yet met the requirements that came into force on January 1, 2026.

For an SME, this means real risk of tax fines, transaction blockages, accounting inconsistencies and even cash flow failures, precisely at a time when the market demands more precision and agility in processes. 

In addition, while IBS and CBS have been in place since January, audits and enforcement of penalties are expected to begin on April 1, increasing the urgency of adequacy.

“We are going through a transition that already requires action. Companies that have not yet organized their tax processes and data systems are subject to concrete risks, and this can be costly in terms of fine, rework and loss of operational agility”, says Reginaldo Stocco, CEO of vhsys.

What SMEs need to do now:

1. Validate with the counter the new IBS and CBS rates 

The first step is to validate with the accountant what are the IBS and CBS rates applicable to the type of product or service of the company. With this definition, the correct percentages must be registered in the system. When the rate is incorrect, the company can collect tax more or less, impacting the cash and generating risk of tax.

2. Update the system and properly configure the new taxes in the ERP 

It is necessary to verify that the management system is prepared for the Tax Reform and to configure the new taxes. Even if the ERP is already updated, the rates and parameters need to be entered manually and linked to the products and services registered. Without this step, the invoice can be issued with incorrect information.

3. Review costs and pricing considering the new taxes 

With the new rates defined, the company must recalculate the real cost of each product or service. The analysis of the impact of the new taxes allows to evaluate whether it will be necessary to adjust prices to maintain the margin, avoiding losses of profitability over the next months.

4. Standardize processes and integrate tax, financial and accounting data

It is also important to organize a clear flow between the areas involved in tax issuance and financial control. The integration of information into a single system reduces rework, avoids data divergences and prepares the company for the next stages of the transition of the Tax Reform, scheduled until 2033.

A study by the Brazilian Institute of Tax Planning (IBPT) shows that companies that anticipated adaptation processes reduced rework and tax corrections by up to 40%, in addition to improving predictability in cash and tax projections.

Stocco claims that these are not “” steps, but actions that already impact the daily functioning of companies, because tax systems and regulatory bodies are already demanding consistency in the information transmitted.

“SMEs facing process reorganization will now be at operational advantage, with fewer errors, more cost clarity and greater ability to scale their operation without bureaucratic hurdles”, concludes the expert.