The Brazilian tax collection model has historically been considered complex. In this context, the Tax Reform has entered its implementation phase, beginning a testing period to adapt to a model that seeks to simplify tax collection. By 2026, rural producers will need to prepare for this transition, including registering the new taxes on invoices.
Tax analyst José Cristóvão, representing the Federation of Agriculture and Livestock of Mato Grosso (Famato System), will present the main impacts of Complementary Law No. 214/2025 at the Tax Workshop – Tax Reform and Income Tax for Rural Producers, organized by the Regional Accounting Council of Mato Grosso (CRC-MT), with the support of the Famato System, and will tour 13 municipalities in the state.
According to the president of the Famato System, Vilmondes Tomain, although the charges currently appear with reduced rates (0.1% of IBS and 0.9% of CBS), functioning as a simulation of the future model, it is necessary for rural producers to adapt to the new system, which will be officially implemented in 2027, when PIS and COFINS will be abolished, and the payment of CBS will be required, with an estimated rate for agriculture between 3.6% and 4%. The process will only be fully completed in 2033, when the new model will be fully implemented.
“Bringing information to the field is fundamental to preventing losses in the future. This testing period is important for adaptation and preparation for the bigger changes that will come in the next few years, preventing the producer from being surprised by major financial impacts,” assesses Vilmondes.
During the presentation, José Cristóvão outlined the rationale for replacing the current system with the new federal taxes CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services), as well as the structural changes in the method of calculation, especially regarding the full non-cumulative model and the so-called assisted calculation.
On that occasion, he analyzed the practical impacts of these changes on the routine of rural producers, with emphasis on the issuance of tax documents, bookkeeping, and control of operations.
“This lecture provides objective guidance on the necessary adaptations to the new system, including greater rigor in filling out invoices, the correct classification of transactions, and the importance of information traceability—fundamental aspects to avoid loss of credits or undue increase in the tax burden,” explains Cristovão.
