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Revenue Platform Must Cross Payments and Invoices on a Large Scale, Automate Revenue Collection, and Establish a New Consumption Tax Model in the Country.
The Federal Revenue and Serpro are developing a superplatform to operationalize the consumption tax reform, connecting electronic invoices and payment methods, paving the way for taxes on goods and services to be automatically withheld in most electronic transactions starting in 2027.
According to technicians involved in the project, the solution is designed to process about 70 billion documents per year, an estimated volume up to 150 times higher than that of Pix, and will be the technological basis for the collection of CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services).
According to the Revenue, the new environment is part of the implementation of Constitutional Amendment 132, which reformulates consumption taxation by replacing PIS, Cofins, IPI, ICMS, and ISS with CBS, IBS, and Selective Taxation.
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The proposal is to concentrate, in a single digital flow, the assessment of taxes, the management of credits, and the automatic transfer of due amounts to the Union, states, and municipalities.
Cross-Referencing Data Between Invoices and Electronic Payments
The infrastructure under development will allow for real-time cross-referencing of electronic payment data with the information on invoices. Currently, Pix records basic transaction data.
The new system will include details about products, services, rates, and identification of the parties involved.
The investor and creator of the channel Investidor Sardinha, Raul Sena, has been providing explanations about the model and claims that it will have the capacity to automatically cross-reference payments and fiscal documents.
For him, the mechanism reduces the space for sales without invoices, especially in sectors where informality is still significant.
Experts in tax administration point out that whenever there is an electronic payment, the platform can check whether an invoice has been issued for the same amount and, in case of inconsistency, trigger audit mechanisms.
Functioning of Split Payment in the New System
One of the central components of the system is the split payment, a mechanism that divides the value of each transaction between the supplier and the public entity responsible for the tax charged.
The withholding occurs at the moment the payment is processed.
According to the Federal Revenue, split payment will initially be applied optionally and restricted to business-to-business (B2B) transactions starting in 2027.
The expansion to other segments will occur gradually as the system is tested and stabilized.
In videos on the subject, Raul Sena explains that, in this model, the portion related to the taxes due does not pass through the companies’ cash, being directed straight to the public coffers.
According to him, this automated flow tends to increase the accuracy of tax collection.
CBS Pilots, Testing, and Start of Collection
The official agenda of the reform foresees testing the new taxes in 2026, with symbolic rates of CBS and IBS on invoices, but without effective collection.
The goal is to validate systems and routines before coming into force.
Starting in 2027, CBS will be collected at the full rate, while IBS will be gradually implemented until the beginning of the next decade.
In parallel, about 500 companies are participating in the CBS pilot, testing the issuance of documents in the new standard and integration with Revenue tools.
Impact on Tax Evasion and Informality
Experts say that sectors with a high rate of electronic payments and low issuance of invoices are likely to feel the immediate impact.
With each recorded transaction, the system can cross-reference values and verify the consistency of the declared information.
Studies used in the reform debate estimate that the reduction of tax evasion could boost revenue by hundreds of billions of reais per year, depending on companies’ adherence to the new model and the economy’s performance.
According to Raul Sena, automation tends to reduce the possibility of discrepancies between what is billed and what is declared.
New Routines for Accountants and Businesses
The automation of calculations and data cross-referencing is expected to change the work of accounting professionals.
According to industry experts, the activity is likely to focus on planning, data analysis, and regulatory compliance, as repetitive assessment routines will be carried out by the platform itself.
Sena assesses that companies relying on manual processes or operational flaws to reduce tax burden will need to revise strategies.
Revenue technicians note that adopting new invoice formats and assessment tools requires investments in technology and data integration by companies.
Tax Credits and Automatic Reimbursement
In addition to automatic withholding, the project aims to facilitate the offsetting of tax credits throughout the production chain, avoiding multiple taxation on the same good or service.
The system is designed to recognize credits in a standardized way and expedite reimbursement requests, which currently face bureaucracy and lengthy review queues.
Another point under discussion is the use of the platform to enable tax cashback for low-income families, as provided in the reform.
Studies indicate that the mechanism may increase the disposable income of beneficiaries, but the final design depends on regulation.
Income Tax Filing and Fiscal Automation
While structuring the new consumption tax collection model, the Revenue expands the cross-referencing of data in the Personal Income Tax.
The agency has begun sending letters for self-regulation to taxpayers with discrepancies between declared values and data provided by banks, brokerage firms, and credit card operators.
With advances in automation, experts project that income tax returns are likely to be increasingly pre-filled, allowing taxpayers only to review and confirm information already known to the tax authorities.
According to Raul Sena’s assessments, the combination of the new consumption tax model with financial data cross-referencing is expected to increase the auditing reach among different taxpayer profiles.
With the prospect of a more automated system with greater traceability, experts ask whether the country will be able to transform these advances into a tax environment perceived as more transparent by the population.
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