The changes brought about by the tax reform require Brazilian companies to adapt to a new fiscal scenario. To measure the level of preparedness of the corporate sector, a ROIT, company specialized in technology and artificial intelligence for tax management, developed and is presenting to the market the Tax Reform Rating. And the first results raise the alarm: 85% of organizations were classified with a high risk level, indicating they are unprepared for the demands of the reform. The analysis involved data and information from nearly 1,000 companies, anonymously.
The tax reform was regulated last January. It comes into effect in 2026, gradually. By 2033, all changes must be implemented. Until then, companies must be able not only to operate in a scenario of new rules, how, mainly, going through this transition period. After all, in the next eight years, the old and the new model will be in effect simultaneously.
Thus, in the face of this tangled web of regulations, technology becomes essential for companies to assess their suitability. With the aim of providing a clearer overview of the challenges and opportunities brought by the reform, the index determined by the Tax Reform Rating can become a strategic indicator for financial planning and decision-making in the private sector, essential, therefore, for executives in CEO positions, CFO or Head of TAX, highlights the tax specialist Lucas Ribeiro, CEO of ROIT.
The rating of the tax reform has the potential to be configured as a KPI (Key Performance Indicator, or Key Performance Indicator, with relevance similar to other indicators such as valuation (company value), NPS (customer satisfaction and loyalty level) or EBITDA (organization's results). In this way, the methodology consists of a strategic benchmark, evaluate Ribeiro.
The index is based on four main groups of factors: Strategic, Operational, Technological and Human. Using data from the Public Digital Bookkeeping System (Sped), fiscal documents and simulations of tax scenarios, the system cross-references information in real time and applies artificial intelligence to identify bottlenecks, opportunities and risks for each company, increased by a detailed survey of processes and systems.
At the end, companies receive a score and a categorization. According to the CEO of ROIT, are as follows
A++Totally ready for the renovation, with hyperautomated processes, validated calculations and complete strategic alignment.
A+:Strong alignment with the requirements of the reform, with pending adjustments in processes and technology.
A:Robust preparation, but still vulnerable to specific issues, as a lack of integrated systems and manual processes.
B+Intermediate capacity, with moderate operational risks and the need for adjustments in financial and tax control.
According to Lucas Ribeiro again, in an environment of such profound changes as those brought by tax reform, the lack of preparation can be fatal. Unprepared companies run the risk of facing increased costs, loss of competitiveness and even fines. "The Rating of the Tax Reform is a strategic guide". It indicates where the company stands and provides clarity regarding the necessary steps to achieve compliance and even gain competitive advantages, reaffirms.
The specialist says that, among the main advantages, the fact is that the rating provides predictability, helping companies anticipate the impacts of the reform and avoid financial surprises; aids in strategic decision-making, offering data-driven insights for contract renegotiation, pricing formation and tax management; and ensures market differentiation: companies with high ratings demonstrate maturity and responsibility, what can be a competitive advantage.
"What we are delivering with the Rating is the possibility for companies to move from being spectators to protagonists of the Tax Reform". "Whoever controls the data sets the rules", Ribeiro frisa.
How to adhere to the Tax Reform Rating?
The methodology is already available in an initial and free version, with a "Self-Assessment" consisting of more than 35 questions, involving the four key factors of the Rating.
At this stage, it is already possible to identify the risk levels of a company in relation to the new tax rules. The analysis is detailed, with practical and customized recommendations to improve performance in the index.
After this stage, it is possible to make the hiring, and companies can access the first reports in a matter of days. For Lucas, the clock is running, 2025 will be the decisive year. Those who start now will be ahead of market assumptions, dictated by suppliers, clients and, of course, competitors.”
