PagCorp kicked off the 2026 PagCorp Insights calendar, an event created to bring discussions on important current issues to clients and guests, with a topic that already dominates the agenda of companies in all sectors: the Consumer Tax Reform.
More than just presenting concepts, the meeting was designed to translate the complexity of the new system into practical impacts for the day-to-day operations of companies. The first panel of the day brought together Luiz Roberto Peroba, partner at Pinheiro Neto Advogados, and Adriana Katalan, partner and co-CEO of ACG | PagCorp, in a conversation that combined behind-the-scenes aspects of the reform's development with objective guidance for the transition period.
Right at the opening, Adriana highlighted the meeting's objective: to level the playing field in terms of knowledge and bring clarity about what lies ahead. The panel's approach followed exactly this line, beginning with a historical contextualization led by Peroba. With decades of experience in the field, he reinforced the magnitude of the ongoing change.
"The Tax Reform is not just a change in rates or nomenclature. We are talking about a structural transformation in the way consumption is taxed in Brazil," said Peroba.
Why the current model needs to change.
Throughout his presentation, Luiz Peroba recalled that the country currently operates within one of the most complex systems in the world, marked by fragmentation between the Federal Government, States, and Municipalities, and by a high level of litigation (an area of law focused on resolving disputes, litigation, or conflicts of interest). "Brazil is recognized as the worst country in the world in tax matters. It is incomparable to any other jurisdiction," he stated.
In explaining the choice of the VAT (Value Added Tax) model, already adopted in more than 170 countries, Peroba highlighted a central point for understanding the reform: the pursuit of simplicity, neutrality, and transparency. According to him, the new system eliminates historical distortions and creates a clearer logic for businesses and consumers. “It’s a simple, transparent tax system, used worldwide for many years. The idea is to no longer depend on complex classifications, but to broadly tax added value,” he explained.
The partner at Pinheiro Neto also highlighted that, even with potential implementation challenges, the new model is likely to be significantly better than the current one. "If the implementation goes wrong, it will still be better than the system we have today," he stated.
The practical impact on companies
The conversation also provided a practical perspective on the impact of the Reform on companies, especially regarding operations and financial management. Adriana Katalan emphasized that the moment demands preparation and a change of mindset. "We have companies asking if we are prepared for the reform, and the answer is to return the question: are you prepared?", she challenged.
According to her, historically neglected areas, such as corporate expense management, are gaining strategic relevance. With the expansion of access to tax credits and the digitization of the system, the organization and traceability of expenses become fundamental.
In this context, technology emerges as an indispensable ally. Adriana explained how financial management platforms, such as PagCorp , for example, can support companies in this new scenario. "What we see is companies increasingly consuming digital services and tools. Organizing this information and ensuring that credits are used correctly becomes essential," she stated.
She also highlighted the importance of internal policies and automation to ensure compliance, especially in decentralized operations. "It's not just about rules, it's about ensuring they are followed. Technology helps automate this control and provide visibility for the company," Adriana revealed.
Luiz Peroba reinforced this point by highlighting that the role of companies should change significantly with the new model adopted. “Today, companies do everything: they investigate, interpret, calculate, and pay. With the new system, much of this will be processed automatically by the tax authorities. The role of companies will increasingly be one of verification and compliance,” he explained.
For him, the ability to validate information and ensure data quality will be one of the main operational challenges in the coming years.
The change has already begun
Another highlight of the panel was the warning about the timing of the adaptation. Despite a longer transition period for some taxes, Peroba drew attention to changes that are happening immediately. “For PIS and COFINS, the transition is immediate. Starting in January, these taxes will cease to exist. Companies that depend on special regimes or benefits need to be very attentive,” he stated. This message reinforces the urgency of planning and reviewing strategies as early as 2026.
In the end, the panel left a clear message: despite the complexity of the transition, the Tax Reform represents a structural advance for the business environment in Brazil. "From a macro perspective, we are taking a huge step towards a more stable system aligned with international standards," summarized Peroba. For companies, the challenge now is to transform this new scenario into operational efficiency and competitive advantage.
With discussions like this, PagCorp Insights is establishing itself as a relevant space for anticipating trends and supporting companies in decision-making, regardless of the size of their operation. In a time of such profound change, qualified information and practical insight make all the difference.
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Images: PagCorp
