The Tax Reform is bringing changes that go far beyond the substitution of taxes. For companies, the transformation also involves how sales, payments, auditing, and collection will be connected.
In this scenario, one of the main points of attention is the Split Payment, a mechanism that provides for the automatic separation of the portion corresponding to taxes at the moment of settling a commercial transaction. In practice, part of the sale amount no longer goes through the supplier's cash and is directed straight to the tax authorities.
But the impact is not only tax-related. The Split Payment changes the financial dynamics of companies and requires a more integrated operation among areas, processes, and systems.
What changes for companies?
Cash flow
With the immediate segregation of taxes, the company starts to receive the net amount of the transaction. This changes the availability of resources and requires a review of cash projections and working capital management.
For companies that depend on working capital, this change merits attention from the planning stage.
More integration between areas and systems
The Split Payment connects different stages of the operation: tax document, payment, financial systems, ERP, and collection structures.
Therefore, a change that starts in the tax environment also reaches the financial, technology, and operations. The systems will need to be prepared to exchange information and process the values correctly.
A gradual change
The implementation occurs progressively. 2026 is marked by tests and technological approvals. In January 2027, a first practical phase is planned, initially optional and focused on B2B operations and certain payment methods. The expansion to other operations will occur later, with full implementation expected by 2033.
This means that companies have an important period to understand the impacts and prepare their operations.
Split Payment is also a technology issue
Split Payment changes the way a commercial operation is processed and how money reaches the cash register. Therefore, its implementation requires more than tax compliance: it requires structured processes, integrated systems, and a clear view of the impacts on the business.
For leadership, the moment is to anticipate this change and understand how it affects operations before the obligation arrives.
At Go On, we help companies connect processes, systems, and information to transform business challenges into technology solutions.
Want to understand how Split Payment can impact your company? Contact Go On.