Brazil: Reforma Tributária Digital: pilotos, calculadora e impactos tecnológicos

The Consumption Tax Reform (EC 132/2023) introduces profound technological transformations. This guide presents the ongoing pilots, the official calculator of the Brazilian Federal Revenue Service (RFB), and the impacts on ERPs, PSPs, and tax routines.

Also read: secure tax compensation | how to use tax credits | PER/DCOMP | PIS/COFINS credits | STJ decision on PIS/COFINS

Overview of the Digital Reform

The RFB refers to the set of technological initiatives as “Tax Administration 3.0”, focusing on:

• Simplification and transparency
• Neutrality and full non-cumulativity
• Digitization of processes (from calculation to collection)
• Integration between CBS (federal) and IBS (subnational) via Management Committee

Visual representation of the Digital Tax Reform and the technological pilots of the Brazilian Federal Revenue Service, which connect calculation, collection, and tax management in an automated model.

Ongoing Technological Pilots

CBS Systems Pilot (July/2025)

Started on July 1, 2025, the pilot tests:

• Registration of taxpayers and establishments
• Issuance of tax documents with highlighted CBS
• Automatic calculation of debits and credits
• Integration with payment systems (PSPs)
• Management reports and compliance dashboards

Participating companies: About 500 companies from various sectors (industry, commerce, services) in partnership with Serpro.

Official source: RFB News (June/2025)

Tax Calculator (beta version)

Released on July 18, 2025, the official calculator allows:

• Standardized calculation of CBS, IBS, and Selective Tax
• Scenario simulation (rates, special regimes, credits)
• Export of reports for integration with ERPs
• Validation of calculations before official transmission

Important: The calculator is in beta version. Results must be validated against current regulations.

Official source: RFB News (July/2025)

Conceptual visual of the CBS pilot and the tax calculator launched by the Brazilian Federal Revenue Service in July 2025, testing fiscal integration, automation, and digital compliance.

Presentation at BRITACOF (September/2025)

At the 6th BRITACOF (Biennial of Information and Communication Technology of Tax Administrations), the RFB presented:

• Technological architecture of the reform (APIs, events, webhooks)
• Gradual implementation schedule (2026-2033)
• Integration with National NFS-e and other ancillary obligations
• Mechanisms of split payment and social cashback

Official source: RFB News (September/2025)

Technological Impacts by Area

Fiscal and Accounting

• Review of registrations (NCM, CFOP, CST, service natures)
• Parameterization of CBS/IBS rates by product/service
• Mapping of credits and debits in the chain
• Automatic reconciliations between tax documents and calculations
• Management reports of effective tax burden

IT and Integrations

• Adaptation of ERPs (SAP, TOTVS, Oracle, etc.) for CBS/IBS
• Integration with RFB and Management Committee APIs
• Webhooks for real-time notifications
• Transaction logs and audit trails
• Automated tests of calculations and validations
• Versioning of parameterizations and rollback

Finance and Treasury

• Review of cash flow (split payment changes timing of receipts)
• KPIs of net margin (after CBS/IBS)
• Integration with PSPs (acquirers, payment gateways)
• Automated bank reconciliation
• Projections of tax burden by scenario

Commercial and Pricing

• Repricing of products/services (CBS+IBS vs. PIS+COFINS+ICMS+ISS)
• Review of contracts and pass-through clauses
• Simulation of margins by product line
• Communication with customers about price changes

Representation of the Brazilian Federal Revenue Service at BRITACOF 2025 highlighting APIs, webhooks, split payment, and integration between CBS, IBS, and NFS-e, with direct impacts on fiscal, IT, and financial areas.

Technical Preparation Checklist

Registrations and Parameterizations

• ☑ Review NCM of all products
• ☑ Validate CFOP and CST for CBS/IBS
• ☑ Map services to NBS codes (Brazilian Service Nomenclature)
• ☑ Parameterize rates by product/service
• ☑ Identify special regimes and reductions

Integrations and APIs

• ☑ Map endpoints of RFB and Management Committee APIs
• ☑ Implement webhooks for events (issuance, cancellation, credit)
• ☑ Configure digital certificates and authentication
• ☑ Test connectivity and latency
• ☑ Implement retry and fallback for failures

Logs and Audit

• ☑ Implement logs of tax transactions
• ☑ Audit trails of changes in parameterizations
• ☑ Versioning of calculation rules
• ☑ Automatic backup of XMLs and reports
• ☑ Compliance dashboards and alerts

Testing and Approval

• ☑ Approval environment (sandbox)
• ☑ Unit tests of CBS/IBS calculations
• ☑ Integration tests with APIs
• ☑ Load and performance tests
• ☑ Validation of management reports

Implementation Schedule (2026-2033)

• 2026: Start of CBS and IBS collection (test with reduced rate of 1%)
• 2027-2032: Gradual transition (reduction of PIS/COFINS/ICMS/ISS and increase of CBS/IBS)
• 2033: Full regime (CBS and IBS fully replace the old taxes)

Important: Schedules and rates depend on complementary laws and regulations. Follow official publications.

Representation of the technical processes of the Digital Tax Reform: registrations, API integrations, audit, approval testing, and implementation schedule until 2033.

Official Sources

• Consumption Reform (RFB): Official portal
• CBS Pilot (RFB): Official news
• Official Calculator (RFB): Official news
• Digital Reform – BRITACOF (RFB): Official news
• EC 132/2023: Full text

Frequently Asked Questions

Can the official calculator already be used for calculations?

The calculator is in beta version and is intended for simulations. Results must be validated against current regulations before official transmissions.

Does my ERP need to be updated?

Yes. ERPs need to parameterize CBS/IBS, integrate with RFB/Management Committee APIs, and implement logs/audit trails. Consult your provider about the adaptation roadmap.

When does the effective collection begin?

2026 (test with a 1% rate). Gradual transition until 2033. Follow complementary laws and ordinances for definitive schedules.