Tax Reform: CBS goes into test phase in July. What does your company need to know?

As of July 1, 2025, the much talked-about Tax Reform will see the start of the testing phase for the Contribution on Goods and Services (CBS), a tax that will replace PIS and Cofins in the context of the Consumer Tax Reform.

This first stage will operate on an experimental basis and without tax effects, and represents an important milestone in the transition to a new tax calculation and bookkeeping model.

The CBS pilot project will be conducted in a homologation environment, with the participation of approximately 500 companies selected on the basis of technical criteria, such as participation in the Confia Program, a history of SPED compliance and technological capacity to interact with the new Receita Federal systems.

For these companies, adhesion was voluntary and aims to test functionalities, operational flows and integration with digital bookkeeping systems, allowing for adjustments before the CBS comes into force definitively, scheduled for January 2026.

In relation to the current system, the CBS brings relevant structural changes such as the unification of PIS and Cofins into a single tax with a standard rate of 9.25%; expansion of the base of credits, with a more transparent non-cumulative regime; centralized digital bookkeeping, with a focus on automation and traceability of operations. The aim of these changes is to reduce litigation by simplifying regulations.

These changes will certainly require a review of internal processes, adaptation of ERP systems and technical training for the accounting, tax and legal teams, and for this our firm has a competent and specialized team.

Although participation in the pilot project is restricted, the test environment will be open to the public, allowing companies that were not selected to simulate operations and familiarize themselves with the new model, which is already recommended. The IRS will gradually make manuals, APIs and approval environments available to facilitate this transition.

Our firm is participating in the discussion and closely following all the stages of the Tax Reform, offering complete support so that your company is prepared for CBS.

We are ready to help your company diagnose the tax impact of the changes, review contracts and value chains, provide personalized training and specialized legal and technological support to make it possible to adapt to the new IRS system.

Anticipate. Prepare yourself. Count on us.