With the beginning of a new year, expectations are also rising for several sectors of the economy, especially, the supermarket sector, what awaits with the analysis of market scenarios in all spheres involving the segment
From a legal point of view, it is no different, once the supermarket retail will need to navigate through a transforming environment, in which technological innovation and sustainability will be at the center of regulatory changes, strategic preparation will be the key to turning challenges into opportunities
Tax Reform
The Tax Reform is expected to advance in 2025, with the aim of unifying taxes, such as ICMS, ISS, PIS and Cofins in a dual VAT model. For the lawyer and retail specialist, Daniela Correa, the supermarket sector will have a positive impact: "the simplification of accessory obligations will bring greater tax predictability. However, the transition to this new regime represents an operational challenge, explain Daniela
Retail supermarket companies will need to invest in tax management systems to ensure compliance with accessory obligations and avoid tax liabilities. "This will create greater financial predictability", facilitating long-term planning, says the lawyer
Taxation of digital transactions
The increase in online sales in the supermarket sector requires greater attention to the taxation of digital transactions. According to Daniela, the inspection of ICMS on e-commerce must be intensified and with the reform and the consequent unification of taxes – "for that, "tax planning will be essential", highlights
Daniela still explains, what, to face this challenge, supermarkets will need to adopt digital compliance and automated invoicing systems, inclusive to address the harmonization of state legislation that may generate greater tax complexity
Taxation on consumption and social impact
Regarding consumption taxation, Daniela warns: "the possible reduction of taxes on essential products may stimulate consumption and ease the tax burden on basic basket items. For retail, the impact consists of being prepared for quick adjustments in pricing and margin control. Tax relief can improve consumers' perception of the sector, therefore, it is an opportunity for the supermarket retail sector
Sustainability and Green Taxation
"This is a real and global trend", alert Daniela. "With the increasing pressure for sustainable business practices, green taxation is gaining ground. New tax incentives may benefit companies that adopt ESG (environmental, social, and governance) practices, social and governance, as a reduction of waste and use of renewable energy, complements the specialist
"Supermarket retail can be encouraged to invest in eco-efficient infrastructure and with the global pressure for sustainable measures", "there will be the possibility of sanctions or additional taxation for companies that do not meet sustainability targets", finalizes
Labor relations and new forms of hiring
With the advancement of technologies and changes in consumer behavior, how the growth of delivery, for example, the sector will need to adapt its labor relations
More flexible hiring, especially on platforms ofgig economy, they can be regulated and there will be a need for contract review and adjustment to emerging labor standards
Data Protection Regulations (LGPD)
With the intensification of oversight by the ANPD (National Data Protection Authority), the compliance with the LGPD (General Data Protection Law) will be even more critical. Supermarkets that operate with large volumes of sensitive data will need to strengthen their privacy policies
"If this does not happen", the impact will be great, considering the financial and reputational penalties for companies that do not comply with the legislation, alert Daniela
Consumer relations
Daniela also explains that the supermarket sector is undergoing significant transformations in consumer relations, driven by technology and changes in consumer habits. One of the main innovations is the adoption of e-commerce, allowing online purchases and home delivery or in-store pickup. This not only expands accessibility, but also offers personalized experiences through recommendations based on previous purchases
Another innovation is the implementation of mobile technologies, like loyalty and digital payment apps, that facilitate interaction between consumers and supermarkets. Furthermore, artificial intelligence is used to optimize inventories, forecast demand and improve the supply chain. These innovations improve efficiency, reduce costs and provide a more convenient and personalized shopping experience, explain Daniela
Sustainability is also a growing focus, with supermarkets adopting eco-friendly practices, like biodegradable packaging, waste reduction and promotion of organic products. Furthermore, nutritional transparency and the availability of healthy options are increasingly valued. These innovations not only improve the consumer experience, but also contribute to a more sustainable future
In this way, investment in compliance in consumer relations, combined with systems that ensure security in consumer relations is essential for the segment to keep up with the behavioral changes of its consumer audience and industry trends
For 2025, Daniela sets some expectations: "the year 2025 promises significant transformations for the supermarket retail sector, with a direct impact on the involved legal areas. Companies in the sector should invest in compliance, technology and adaptation to new regulatory models to remain competitive in a constantly evolving market, finalizes
