The adaptation to Split Payment, automatic tax payment division system during purchase provided for in the tax reform, it can cost between R$ 1 billion and R$ 5 billion to Brazilian e-commerce and digital services. The unprecedented projection is from the Brazilian Chamber of Digital Economycamera-e.net), in partnership with the consulting firm GMattos.
A camera-e.netdefends Split Payment as a tool to combat tax evasion and modernize the tax payment flow, but alert to the urgent need for clear definitions in the operational implementation architecture of the system, in order to avoid additional and unnecessary expenses for companies.
According to the estimate of the survey, the adaptation will require complex and short-term changes throughout the sales chain, with significant impact on various small agents, medium and large sizes.
The Split Payment will cover all electronic transactions, from card payments to PIX. Differently from the current model, in what the tax collection occurs in the post-purchase accounting, a reforma tributária prevê a transferência automática de dois impostos (federal e estadual/municipal) no ato da transação, with the tax amount directed directly to the Federal Revenue and the Treasury. The pilot phase is scheduled for 2026, and the full implementation by 2027, both without a defined date.
The projection of thecamera-e.netestimate the costs for system adaptation for
Online storesdevelopment of systems for automatic tax calculation, integração com a base de dados da Receita Federal e Fazenda Estadual/Municipal, and the adaptation of the checkout for displaying and dividing the amounts.
Banksplatform update to receive and classify taxes, comunicação com os sistemas da Receita Federal e Fazenda Estadual/Municipal, and the creation of interfaces for monitoring and reconciling values by companies.
Payment companies (gateways)reformulation of the systems to automatically split payments into three parts (merchant, Receita Federal e Fazenda Estadual/Municipal), and ensure the security and integrity of transactions.
Payment processing companies (acquirers and sub-acquirers)development of solutions to automate the division and sending of amounts to the competent authorities, with contingency mechanisms to prevent failures and delays.
PIXcreation of features to automatically split the PIX amount into three parts (merchant, Receita Federal e Fazenda Estadual/Municipal), and ensure the traceability and security of transactions.
Installment companies (BNPL)adaptation of the systems to calculate and divide the taxes in each installment, and ensure transparency and clarity for the consumer.
The survey highlights the impact on a market with a large volume of transactions. The estimate is that, in 2025, online sales in Brazil reach R$ 1,2 trillion, including payments by boleto, card, PIX and installment payment. The uncertainty about the practical functioning of Split Payment hinders adaptation and increases costs. It is essential that the government, companies and entities in the sector should engage in dialogue to enable a clear transition, safe and efficient, preserving the digital sector and the economy, says Gastão Mattos, counselor of thecamera-e.net.
A camera-e.netseeks to collaborate on the definition of the practical model of Split Payment, ensuring an efficient adaptation, safe and low impact for businesses, and promoting a business environment conducive to innovation and the growth of e-commerce.
How the survey was conducted?
To arrive at the estimate, a camera-e.netand GMattos conducted a detailed survey of the adaptation needs of each agent in the online sales chain. The costs of developing new systems were considered, update of existing platforms, integration with government agencies and staff training. The projection takes into account the size of the companies, the volume of transactions and the complexity of the systems in each sector.
"The estimate of R$ 1 to R$ 5 billion has a high range", because given the uncertainty of the details on how the split will operate, it was necessary to consider diverse models, generating greater uncertainty in the costs involved, observes Gastão Mattos.
