*Leonardo Amaral
Brazilian taxes pass by a transformation and in this sense, it is necessary to prepare for such changes, and avoid discovering the surprise and ending the effects on the pocket.
The new tax legislation will gradually replace PIS, Cofins, IPI, ICM and ICM with IBS: Taxes on goods and services, joint efficiency between states, municipalities, federal region and CBS: contributing to goods, services, and unit.
Such a transition will begin by 2026 and will end in 2033, and the effects of AGRO may be greater than you think. Leonardo Amaleral tax lawyer explains that on January 16, 2025, the law that regulates the first phase of tax reform (LC 214/2025) was approved and the main change in the establishment of these two new taxes. “The main change is to create two new taxes for CBS and IBS. In addition, it is important to highlight the creation of the selective tax (IS), the title of” sin tax “and licensing for some states to continue to impose fees on government funds in rural production and mining marketing operations , Like Foundeinfra, Fethab and Melt
The lawyer explains that consumption taxes have never been a great concern for farms, but the income tax and chaos. The tax incident on the marketing of rural production or in obtaining the inputs has always been a target of tax benefits, such as exemptions, delay, zero prices and supposed credit. “In addition, the individual rural product is not a taxpayer for PIS/COFINS and those who are explored through a legal entity, but there are expectations of division and suspension of most marketing operations,” commenting.
With the new rules, many changes will occur, as the current tax benefits will be extinguished and the product will be contributing to IBS/CBS. Rural producers with a total total of less than $ 3.6 million may choose to exempt from IBS and CBS.
The cost of the rural lease will be a concern because at the beginning it will be subject to the occurrence of IBS/CBS, which has not occurred before, with this, there may be an increase in rental prices.
One of the main characteristics of the new tax system is to adopt an IBS/CBS standard, which is estimated at 28 %, but with a roof of 26.5 %, which will be shipped on the consumption of all elements that are not in special rules. In addition, there will be a 60 % reduction in fresh food rates and agricultural inputs. Basic basket products like meat and eggs will have a zero rate. It is worth noting that everything will not be exempt. “Even if there is a 60 % reduction in the standard rate rates of agricultural inputs and products, it can be said that there will be an increase in the cost of the rural product, which will be asked to invest in tax administration systems, consulting and professional consultations in this field. On an absolute certainty, he must The routine in the fiscal area of ​​the rural company is increasing its professionalism. “Lawyer Leonardo Amar.
In general, tax reform comes to simplify the method of paying taxes that focus on production and marketing in the agricultural business production chain, but the problem is that it will be necessary to live with both systems for a long time, which will require a lot of attention and investment from the actors who make up the entire sector. “The rural product needs to see the activity as a company, it must comply with tax obligations, according to a penalty that suffers from significant financial losses such as tax fines and incorrect tax payments. In addition, the advice of a team of tax meters and lawyers will be necessary to conduct a diagnosis of the current situation of the rural company to simulate scenarios That meets the new rules that provide more taxes, through tax planning, contract review and management practices.
Although the new rules begin to be valid in 2026, where they are gradually implemented until 2033, it is necessary to realize that the year 2025 is a year of preparation to confront the new system.
*Leonardo Amar, tax lawyer
