Granito Boneli

Brazilian Tax Reform: Automated CBS Tax Collection Expected to Advance in 2027

According to a report published by JOTA, a representative from Serpro stated that automated tax collection will be available in 2027 for the CBS (Contribution on Goods and Services), the first tax introduced under Brazil’s Tax Reform to become payable. The announcement was made in the context of the technological solutions being developed to implement the new tax system.

Among the mechanisms currently under development is Purchaser-Based Tax Payment (RAD), which will allow buyers to pay the tax due on a transaction directly to the tax authorities. In practice, this model may change companies’ financial operations, particularly regarding the management of incoming payments, tax credits, and the reconciliation of tax documents and payments.

This development highlights that Brazil’s Tax Reform will require more than simply issuing invoices correctly or calculating the new taxes. The transition will also depend on integration across tax, accounting, finance, and technology departments, with particular attention to ERP systems, accounts payable and receivable, treasury operations, and tax credit management.

For businesses, the key priority is to monitor the development of official platforms and begin reviewing their internal processes now. Early preparation will be essential to minimize inconsistencies, avoid duplicated work, and ensure greater accuracy and reliability in CBS tax assessment and payment under the new system.

Source: JOTA – Automated Tax Collection Through RAD Guaranteed for 2027, Says Serpro Manager