The Tax Reform is already changing your contracts, even if you have not noticed yet. Most Brazilian companies have already heard about the topic. They attended events, read content, and even started internal discussions.
But there is a critical difference:
Knowing that the Tax Reform exists is not the same as understanding its real impact on contracts, suppliers, and cash flow.
And it is exactly at this point that the risk begins.
The problem is not a lack of information. It is a lack of visibility
The data shows a concerning scenario:
- 72% of companies declare themselves unprepared
- Fewer than 15% have reviewed their contracts
- 86% do not monitor the tax status of their suppliers
In practice, this means:
- Contracts outdated in light of the Tax Reform
- Suppliers with unmonitored tax risk
- Lack of visibility into the real financial impact
Do you know today what tax risk is hidden in your contracts?
What changes in contracts under the Tax Reform
With Complementary Law No. 214/2025, the logic changes completely. The non-cumulative treatment of IBS and CBS becomes broad.
This means:
- More tax credit opportunities
- Fewer distortions in the supply chain
But there is a critical condition.
Tax credit depends on the supplier
The credit only exists if the supplier remits the tax. If the supplier does not remit it, you lose the credit. This is one of the greatest impacts of the Tax Reform on contracts. Now, tax risk is no longer isolated and becomes shared.
The hidden tax risk in contracts
Imagine a contract worth R$ 2 million at gross price.
Now consider:
- Non-compliant supplier
- Active tax issues
- Default risk
Result:
- Tax credit may not exist
- Direct impact on cash flow
- Invisible financial exposure
This is the type of risk that does not appear in traditional reports.
Why your company is not seeing this risk
Because the analysis is still done separately:
- Contracts → legal
- Suppliers → procurement
- Taxes → tax department
But the Tax Reform requires an integrated view. The risk lies in the connection between these areas.
Tax Reform: the real impact has already begun
The Tax Reform is not a future event.
It is already:
- Changing the pricing logic (net vs gross)
- Redefining tax credits
- Creating new operational risks
And those who do not act now may feel the direct impact on their cash position.
How to prepare for the Tax Reform in contracts
Better-prepared companies are already:
- Reviewing contracts with a tax focus
- Monitoring suppliers
- Cross-referencing tax and operational data
- Anticipating financial risks
Conclusion
The Tax Reform changed the way contracts, suppliers, and tax credits connect. And the greatest risk does not lie in the complexity of the new rule: it lies in the lack of visibility.
Next step
Want to understand how these risks appear in practice? In the next content, we show exactly where they are and how to identify them quickly.
Stay tuned.
