Tax Reform on Consumption: A Guiding Guide to Administrative Impacts

Daniela Lavin
5 days ago
2 min read

The Consumption Tax Reform , established by Constitutional Amendment No. 132/2023 , represents a structural change in the way states and municipalities organize their tax, financial, and administrative management.

To support this transition, Edition 2.0 of the Guidance Guide for Administrative Impacts was launched, prepared by technicians from COMSEFAZ and FNP , focusing on preparing federated entities for the new IBS and CBS model.

What is the Guidance Guide?

More than just a technical manual, the Guide serves as a practical roadmap to support tax and financial administrations in adapting to the new consumption tax model.

Its goal is to identify, prioritize, and organize essential actions for a safe, coordinated, and technically sustainable transition.

The three dimensions of the Guide

The document is structured around three central themes:

Institutional : governance, organizational structure and regulatory compliance
Operational : systems, databases and technological integration
People : training, engagement, and team reorganization.

These dimensions reflect the main administrative impacts of the Consumption Tax Reform.

Key new features of Edition 2.0 (Jan/2026)

The update of January 21, 2026, brought new strategic guidelines and relevant revisions, focusing on legal certainty and the financial balance of federated entities.

Highlights

Collection of ICMS and ISS until 2026 (I-015) High priority for preserving current revenues during the transition to IBS.
Study of the standard IBS rate (I-016) Recommendation for technical studies to mitigate risks of revenue loss.
Adaptations in SIAFICs (O-006) Adaptation of financial systems to the IBS transfer and reconciliation cycles.
Systems impacted by the Reform (O-007) Planning the changes in corporate systems affected by the new model.
Employee engagement (P-003) Structured plans to increase team participation in implementation.

Relevant updates

Regulatory adjustments (I-001) : adjustments to State Constitutions and Municipal Organic Laws
CNPJ for individuals (I-008) : new guidelines for rural producers and self-employed professionals.
Training in RTC (P-002) : integrated strategy for technical and operational training.

A living document for the tax transition.

The Guide was conceived as a living document , with periodic updates.

Each guideline goes through a structured validation cycle and indicates priority, deadline, and impacted entities , facilitating the development of local action plans.

Source : Management Committee for the Tax on Goods and Services

Brinta and the operationalization of the Consumer Tax Reform

The Consumption Tax Reform requires systemic integration, data consistency, and tax governance from the source of information.

Brinta supports companies in centralizing tax calculation, electronic documents, and compliance , preparing their operations for the new digital model of CBS and IBS with greater control and predictability.