Brazil: Split Payment no Brasil: Guia Completo da Reforma Tributária 2025

The split payment is a revolutionary mechanism that automates the division of taxes at the moment of the transaction. With the approval of Complementary Law 214/2025, Brazil is preparing to implement this system as part of the Tax Reform, directly impacting the cash flow of companies, marketplaces, and digital product creators.

What is Split Payment?

Split payment is a system where the tax amount is automatically separated from the amount of the goods or services at the time of the transaction. Instead of the company receiving the total amount and then collecting the taxes, the system already divides the payment into two parts:

• Net amount → goes to the company
• Tax amount (CBS and IBS) → goes directly to the government

This model is already used in countries like Italy, Poland, Hungary, and Portugal, and will arrive in Brazil with the implementation of the Tax Reform.

Split Payment in the Brazilian Tax Reform

The Complementary Law 214/2025, approved in January 2025, establishes the rules for implementing split payment in Brazil. The system will be applied to the new taxes:

• CBS (Contribution on Goods and Services) – federal
• IBS (Tax on Goods and Services) – state/municipal

Implementation Timeline

Simplified Split Payment: How It Works

There are two types of split payment provided in Brazilian legislation:

1. Full Split Payment

Calculates the exact tax amount based on:

• Specific rate of the product/service
• Accumulated credits of the company
• Tax regime (normal or differentiated)
• Applicable tax benefits

2. Simplified Split Payment

Applies a pre-defined percentage, set by the Brazilian Federal Revenue Service and the IBS Management Committee, based on:

• Company’s economic sector
• Tax credit history
• Company size (MEI, ME, EPP, large)
• Average of debits vs credits

This modality aims to maintain a balance between debits and credits, especially in retail, avoiding excessive accumulation of credits or debits.

The Split Payment automatically separates the tax amount at the time of the transaction, sending the CBS and IBS amounts directly to the government and the net amount to the company.

How Split Payment Works in Practice

Example 1: E-commerce (Marketplace)

A customer buys a product for R$ 1,000 on a marketplace:

1. Payment gateway receives R$ 1,000
2. System calculates: CBS (12%) + IBS (15%) = 27% = R$ 270
3. Automatic split:
   • R$ 730 → seller’s account
   • R$ 120 → Brazilian Federal Revenue Service (CBS)
   • R$ 150 → State/Municipality (IBS)
4. Seller receives net amount, without needing to collect later

Example 2: Digital Products

Sale of an online course for R$ 500:

1. Platform (Hotmart, Eduzz, etc.) receives R$ 500
2. Simplified split applies 20% (average percentage for digital services)
3. Division:
   • R$ 400 → course producer
   • R$ 100 → taxes (CBS + IBS)
4. Producer does not need to file DCTF or calculate manually

Impacts of Split Payment for Companies

✅ Benefits

• Reduction in tax delinquency: tax is already automatically separated
• Less bureaucracy: no need to calculate and collect manually
• Transparency: company knows exactly how much it received net
• Automatic credits: system already compensates accumulated credits
• Fewer fines: impossible to delay tax payment

⚠️ Challenges

• Reduced cash flow: company receives less money immediately
• Pricing: necessary to adjust prices to maintain margin
• Technological integration: ERPs and gateways need to adapt
• Credit management: accumulated credits need to be compensated quickly
• Working capital: companies with long cycles may face difficulties

Split Payment in Other Countries

How split payment works in practice: the sale amount is automatically divided between the seller, Brazilian Federal Revenue Service, and state/municipal government.

How Your Company Should Prepare

Preparation Checklist (2025-2026)

• ☐ Review cash flow: simulate the impact of the split on working capital
• ☐ Update ERP: check if the system supports split payment
• ☐ Negotiate with gateway: confirm integration with split
• ☐ Adjust pricing: recalculate margins considering net receipt
• ☐ Train team: finance and accounting need to understand the new model
• ☐ Review contracts: update clauses with suppliers and clients
• ☐ Map credits: identify accumulated credits for compensation
• ☐ Participate in pilots: if eligible, test the system before it becomes mandatory

Frequently Asked Questions about Split Payment

What is the split of invoices for digital product creators?

For digital product creators (online courses, ebooks, mentoring), the invoice split works automatically on platforms like Hotmart, Eduzz, and Monetizze. When a customer purchases a digital product, the system already separates the tax amount (CBS + IBS) and transfers only the net amount to the producer. This eliminates the need to issue collection guides manually.

When does split payment come into effect in Brazil?

The split payment will have a gradual implementation: 2026 (voluntary pilot), 2027 (start with CBS 0.9%), 2029 (mandatory for large companies), and 2033 (universal for all companies). Complementary Law 214/2025 has already established the rules.

Which countries have split payment?

Currently, Italy, Poland, Hungary, Portugal, Romania, and Slovakia use split payment for IVA/VAT. Brazil will be the first country in Latin America to implement the system on a large scale.

Does split payment reduce my cash flow?

Yes, temporarily. You will receive the net amount of taxes immediately, instead of receiving the gross amount and paying later. This requires adjustment in financial planning but eliminates the risk of tax delinquency and fines.

How does simplified split payment work?

In the simplified model, the Brazilian Federal Revenue Service defines a fixed percentage based on your sector and history. For example: retail may have 18%, services 22%, industry 15%. This percentage is applied automatically, without complex calculations for each transaction.

Do I need to change my payment gateway?

Not necessarily. The main gateways (PagSeguro, Mercado Pago, Cielo, Stone, Zoop) are already preparing to support split payment. Check with your current provider if there will be an update or if you need to migrate.

What happens to my accumulated tax credits?

The split payment system automatically compensates your credits. If you have R$ 10,000 in CBS credits, the split will deduct this amount from the next collections until the balance is zero. There is no loss of credits.

Are marketplaces required to use split payment?

Yes, starting in 2029 (large platforms) and 2033 (all). Marketplaces like Mercado Livre, Amazon, Shopee, Magazine Luiza, and B2W are already developing integrations to support the system.

What is the situation for MEIs and small businesses?

MEIs and companies under the Simples Nacional will have differentiated treatment, with reduced rates and the possibility of opt-out (non-participation) in some cases. Specific regulations will be published by the RFB by 2026.

Does split payment eliminate the need for an accountant?

No. The accountant remains essential for: credit management, tax planning, calculation of other taxes (IRPJ, CSLL, old PIS/COFINS), compliance, and audit. The split only automates the collection of CBS and IBS.

Official Sources and References

• Complementary Law 214/2025: Planalto
• Constitutional Amendment 132/2023: Tax Reform
• Ministry of Finance: News about split payment (May/2025)
• Brazilian Federal Revenue Service: CBS Regulation
• IBS Management Committee: State/municipal norms
• Portal Contábeis: Updated technical analyses

Last update: October 2025

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