The financial settlement of a B2B sale in Brazil will gain a processing layer that did not previously exist. Split payment, an automatic tax collection mechanism scheduled to begin operating in 2027, inserts a tax validation performed by financial institutions between the buyer's payment and the seller's receipt. Any discrepancy in tax information could lead to blocks, withholdings, or failures in receiving payments, directly impacting cash flow. For the technology and finance areas, this means adapting current infrastructures to systems capable of operating with a minimal margin of error and a direct impact on each transaction.
The operation of installment payments is already known to the market, but the real challenge lies in daily operations, as the enterprise management system plays an active role in the payment chain, and the completion of each transaction depends on the accuracy of the tax data provided in real time. Most of the management platforms used in the country were structured to process these charges monthly and do not support instant validations in high-volume scenarios.
When the tax is paid before the money is received
In the traditional format of commercial transactions, the company receives the full value of the operation, and the tax is only collected in the following month. With the new mechanism, this intermediate step ceases to exist. Financial institutions will automatically separate the IBS and CBS portions and direct them to public coffers, ensuring that only the net amount reaches the cash flow. This could structurally compromise the immediate availability of capital for businesses with reduced margins or dependent on rapid inventory turnover.
The split payment model also alters the logic of utilizing tax credits in purchases. Validation requires traceability and consistency of the tax collection chain in the previous stage of the process, redefining the dynamics of a simple accounting entry. This transition demands greater tracking and real-time reconciliation capabilities from the ERP system. This new tax audit applies to digital transactions.
Adequacy far from urgency
According to the latest survey conducted by KPMG, 51% of organizations do not have a structured action plan for reform, 72% do not have a formalized budget for system adaptation until 2033, and only 31% classify the topic as a high priority. According to Gartner, more than 70% of recent ERP implementation initiatives will not fully meet return expectations by 2027. In Brazil, the scenario is challenging, as companies will need to modernize their systems and, at the same time, meet regulatory requirements within a transition schedule that is already underway.
ERP at the heart of business continuity
Adapting to the new tax collection model goes beyond a software update. Tax calculation needs to migrate from a batch routine to real-time validations, without sacrificing performance. This transition requires robust APIs for communication with the government platform and payment institutions, as well as scalable tax rule systems operating in the cloud and prepared for regulatory updates until 2033.
The Brazilian Federal Revenue Service anticipates that split payments will become operational in 2027 on a voluntary basis, restricted to transactions between companies. This voluntary period is ideal for testing integrations, identifying flaws, and stabilizing processes before it becomes mandatory. The shortage of qualified professionals is already putting pressure on the market, and the schedule does not foresee any extensions.
Integrating tax processing with financial settlement transforms each transaction into a test of fiscal accuracy and technological agility. The ability of systems to respond quickly to inconsistencies is directly linked to operational efficiency and revenue continuity. Companies that anticipate process adaptations and adjustments will be prepared to convert sales into real results.
By Roberto Abreu, Solutions Director at Blend IT
