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Brazilian Tax Reform: what changes for your cash flow in 2026

Marcos LocatelliLocatelli Group19 MAI 20266 min de leitura

The CBS/IBS transition is beginning to change the timing of tax computations. See how to adjust working capital and forecasts before the second half of the year.

The complexity of the Brazilian tax system remains one of the main obstacles to competitiveness — and, at the same time, the greatest field of opportunity for those who master the technical detail. In this article, we map the landscape and the practical steps needed to decide with confidence.

The context putting pressure on the market

Anyone working in tax feels the pace of change firsthand. Regulation, technology and stakeholder expectations are pushing companies toward a level of maturity that, until recently, was the preserve of listed companies.

The central question is no longer simply meeting requirements: it is about turning every obligation into competitive advantage — without bloating processes or compromising day-to-day operations.

Technical judgment does not replace business vision — but without it, any strategy is vulnerable.

What we recommend assessing now

Before implementing any structural change, we map the current state with technical depth. This diagnostic guides prioritization, sets concrete targets and builds the evidence base for the next steps.

  • A technical diagnostic before any recommendation.
  • Prioritization by return and by exposure to tax risk.
  • Continuous governance, not one-off fixes.
  • Documentation that supports the adopted treatment under inspection.

Where Locatelli comes in

We work side by side with your team, without replacing its decisions. In tax, our practice combines technical depth, institutional insight and technology to deliver measurable results — with governance and confidentiality from start to finish.

Want to discuss the specific scenario facing your business? We are available for a confidential introductory conversation.

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