Tax Reform

Overview of Tax Reform.

Prototyping and design of Apuration, Reconciliation, and Accounting screens.

Internal discussions on application architecture and strategy.

Study of legislation and published technical notes.

Architecture definitions for modernizing Real Time / Near Real Time processing.

Discussions and definition on communication model with Government APIs.

Business requirements for Invoices:

- Layout Manual with new tables/fields

- ONESOURCE Tax One vs Connectors (SAP/Oracle)

- Fiscal Documentary screen rule

- Study around government event recovery

Release of new Registration tables and maintenance screens:

- TACES115 - IBS and CBS Tax Status Code Table (Código de Situação Tributária do IBS e da CBS) - Tax Reform

- TACES116 - IBS and CBS Tax Classification Table (Classificação Tributária do IBS e da CBS) - Tax Reform

- TACES117 - Tax Status Code x Tax Classification Table (for IBS and CBS) (Código de Situação Tributária x Classificação Tributária (do IBS e da CBS)) - Tax Reform

- TACES118 - IBS and CBS Presumed Credit Code Table (Código de Crédito Presumido do IBS e do CBS) - Tax Reform

- TACES120 - Consumption Operations Indicator Codes Table (Códigos de Indicadores das Operações de Consumo)

Development of new tables:

- SAFX3007 - Invoice File (Arquivo de Notas Fiscais) - Tax Reform

- SAFX3008 - Invoice Items for Goods and Products (Itens Notas Fiscais Mercadorias e Produtos) - Tax Reform

- SAFX3009 - Service Invoice Items (Itens Notas Fiscais de Serviços) - Tax Reform

- SAFX3042 - Utilities Tax Document Header (Capa de Documentos Fiscais de Utilities) - Tax Reform

- SAFX3043 - Utilities Tax Document Items (Itens de Documentos Fiscais de Utilities) - Tax Reform

Requirements for new screens - Assessment Journey

Strategy for Near Real Time integration implementation

Requirements for new Invoice table screens

Release of new tables:

- SAFX3007 - Invoice File (Arquivo de Notas Fiscais) - Tax Reform

- SAFX3008 - Invoice Items for Goods and Products (Itens Notas Fiscais Mercadorias e Produtos) - Tax Reform

- SAFX3009 - Service Invoice Items (Itens Notas Fiscais de Serviços) - Tax Reform

- SAFX3042 - Utilities Tax Document Header (Capa de Documentos Fiscais de Utilities) - Tax Reform

- SAFX3043 - Utilities Tax Document Items (Itens de Documentos Fiscais de Utilities) - Tax Reform (Expected Date: 10/31/2025)

Development and release of new invoice screens.

Development of new assessment screens.

Delivery of Phase 01 of assessment and new screens.

Requirements for new screens - Reconciliation and Accounting Journey.

Development of new Reconciliation and Accounting modules.

Internal discussions about architecture and application strategy.

Business Mapping - Calculation of SAP standard view fields

Inclusion of SAP standard fields (Invoice) mapped in the TR synonym (Wrapper) - Phase 1

Inclusion of new Invoice View fields

Invoice report in the Report generation application

Creation of queue management components, technical analysis and design of calculation processes, log adaptation and non-functional requirements

Treatment of new taxes in the TR consumption view - Utilities

Tax documents report in the Report generation application - data source: Utilities

Prototyping and Design - CBS Calculation and Tax One for SAP x RFB Reconciliation (Phase1) and pilot customer presentation​

Utilities complementary table - Download and upload Application

Inclusion of CST and Tax Class fields released on 07/01/2025 by SAP in the TR Wrapper for tax document data source consumption

Assisted Calculation

- Start of pilot project tests

- Impact mapping of Assisted Calculation prototype (initial journey)

Tax Reconciliation:

-Prototyping Initial Screens Reconciliation Journey

-Requirements Gathering

In the Data Management tab of the Report generation app, we made available a new data source called: Tax Reform Invoices, which has fields related to Tax Reform taxes (CBS, IBS and IS), which in 2026 will be recorded as statistical taxes.

API/Webservice Integration Manual – NF-e/NFC-e.

API/Webservice Integration Manual – National NFS-e.

Implementation of Technical Note 2025.002 for issuing CT-e and NF-e.

In detail, the Technical Notes published for tax documents in the IBS/CBS context, identifying:

- New fields, tags and XML structures.

- New validation rules.

- Changes to integration APIs/webservices.

- Tax regimes and CST/CSOSN/CFOP codes that will be replaced or adapted.

Inbound of NF-e and CT-e: Develop the receipt and processing of the new NF-e and CT-e fields, according to the requirements of Technical Note 2025.002_ 1.20.

Issuance of New Events: Develop the functionality that allows customers to issue the new tax events provided for in Technical Note 2025.002_ 1.20.

Study of API Adjustments – NF-e and CT-e Modules – Tax Reform: The customer gains full visibility of the effort and cost to adapt their ERPs, allowing budget and project planning with no surprises.

Issuance of the new NF-e/NFC-e events: The APIs have been implemented with full communication to SEFAZ for the new tax events. This ensures that the customer meets all new Tax Reform requirements for tax adjustments without resorting to manual processes.

Implementation/Update of CT-e/CT-e Receiver: Ensures the customer's inbound system is fully updated to process CT-e and CT-e OS that will already include the new Tax Reform fields (IBS/CBS/IS), avoiding blocks and interruptions in the supply chain.

Layout update for issuing National Standard NFS-e.

Adjustment of the "Complete XML Listing" reports to include the IBS/CBS fields.

Adjustment of the DF-e Portal to display and filter by IBS/CBS.

NF-e/NFC-e reports to include the new fields from the Tax Reform (Reports).

Adjustment of the OneSource DF-e Portal interfaces to display and filter by the new Tax Reform fields (IBS, CBS, IS).

Impact analysis and planning of the National NFS-e query API to include the official fields from NT 004 v1.1.

Single municipal RPS layout for the National DPS.

Implementation of the National Standard NFS-e Receiver in OneSource DF-e.

Adjustments in DF-e Events to return new Tax Reform events (NF-e Issuer).

 

 

 

 

 

 

Tax Reform Transition Period (2026–2033): A specific module has been developed to align with the official timeline of the Brazilian tax transition. The system supports hybrid tax calculation, considering the rules for the coexistence of the current and new tax systems during the 2026–2033 period. The implementation includes support for calculation and audits with dual rates and rules, as well as pre-configuration for testing, simulations, and tax impact comparisons. These features aim to provide proactive support for clients' tax planning, reduce errors and inconsistencies during the coexistence period, and improve confidence in adopting the system as a compliance tool for the transition.

New Features: The module has been enhanced with new features to increase the system's control and flexibility. The main implementations are:

- Value editing in the tax calculation (Projection): Allows clients to manually edit figures to increase or decrease the amounts paid, with options to view changes, remove edits to revert to the original value, or insert other simulation values.

- Limit per root CNPJ on tool usage to align with sales agreements.

- Creation of an electric energy report based on EFD-Contribuições.

- Inclusion of the Tax Reform trial balance template on the Upload screen.

- Adjustments to the Price Comparison Filter.

- features aim to offer greater control and flexibility in Tax Reform analyses.

New NF-e Layout: The NF-e layout has been updated to include fields for IBS and CBS.

Tax Map

- IBS/CBS Tab → Enabled the visualization of scenarios and impacts resulting from the new taxes of the Tax Reform.

Reforma 360

- Integration of Trial Balance values into the Projection and adjustment of the annual view: Enabled projections based on actual accounting data and removed outdated tax information.

- New instructions for the Batch Tax Query: Provided detailed guidance on the required layout for bulk uploads.

- The product now links CST (Código de Situação Tributária) and cClassTrib codes to NCMs (Nomenclatura Comum do Mercosul), based on the official tables from the Receita Federal.

- Adjustment to the VL_TOTAL_ITEM_S_TRIBUTOS Calculation for Services Rendered: Provides more accurate and consistent results that align with the structure of fiscal documents, enhancing the reliability of analyses related to the Tax Reform.

- Quality Dashboard – Validation of Incomplete Files: Enables the on-screen display of errors identified in files imported for process generation in the Reforma 360 module, ensuring greater reliability and consistency of the information used.

 

 

1st Wave - Tax Reform in Brazil – Roadmap for 2026 – CBS and State IBS

- Engineering

· Extension of New Logic in the Engine: Implementation of new functionalities.

· New Fields for Reduced Rates: Output elements for effective and reduced rates.

· New Types of Authorities (Tax Types): Inclusion of new categories of tax authorities.

- TDR Team

· Update of Cloud Determination System: Improvement of the existing system to adapt to new rules.

- Research and Content

· New Types of Authorities

· New Rates

· New Rules for Full Rates

· New Rules for Reduced Rates – Part 1

2nd Wave - Tax Reform in Brazil – Roadmap for 2026 – CBS and State IBS

- Engineering

· Extension of New Logic in the Engine: Continuation of the implementation of new functionalities.

· New Calculation Method for New Taxes – Part 2: Further development of calculation methods.

· CST/cClassTrib – Part 2: Continuation of work on tax classification.

· PLP 16 (to be defined): Details to be defined about the proposed law.

· NBS Codes (to be defined): Codes to be defined.

- TDR Team

· Update of Cloud Determination System: Continuation of system improvement.

- Research and Content

· New Rules for Reduced Rates – Part 2: Development of new rules.

· CST/cClassTrib – Part 2: Continuation of development in this area.

· PLP 16 (to be defined): Pending details about the proposed law.

· NBS Codes (to be defined): New codes in development.