Tax Reform and 2027 negotiations: what questions should you ask vendors?

As the start of CBS approaches, buyers are already beginning to receive adjustment requests justified by the Tax Reform. In many cases, vendors are also starting early negotiations for contracts and purchases that will be executed in 2027.

But some questions need to be answered before accepting any argument related to the new taxation:

• Is the presented cost increase really justified?
• Will the vendor have a higher tax burden in 2027?
• Will currently used tax benefits be terminated?
• Will the tax regime remain the same?
• Will the vendor choose regular CBS and IBS collection or remain within the Simples Nacional regime?

The answers to these questions are not always available in public databases. Therefore, direct and structured interaction with vendors becomes a strategic stage in preparing for the Tax Reform.

Today, some information can be verified through public queries, such as whether companies are registered under Simples Nacional or as individual microentrepreneurs (MEI).

However, critical information for more accurate negotiation is generally not public, such as:

• Tax benefits actually used;
• Applicable special regimes;
• Court or administrative decisions that create tax advantages;
• Future strategies related to CBS and IBS;
• Tax planning for the coming years;
• Pricing strategy during the tax transition.

In other words, understanding the real impact of the Tax Reform will require structured dialogue and information collection directly from vendors.

A good negotiation starts with consistent information. Some questions are essential to build a more complete view of vendors' current and future scenarios.

Question 1: What is the vendor's current tax regime?

This is the basis for understanding how taxes influence the price currently charged and which credits the buyer can use.

The main regimes are:

• Simples Nacional;
• Presumed Profit;
• Actual Profit;
• Individual Microentrepreneur (MEI), when applicable.

Although important, this information alone is not enough to project the impacts of the Tax Reform.

Question 2: Which tax regime will be adopted in 2027?

Companies may review their tax classification in light of the changes brought by the Reform. Therefore, understanding the future scenario is as important as knowing the current situation.

A possible change in regime may alter:

• The applicable tax burden;
• Credit generation;
• Pricing;
• The vendor's competitiveness.

For companies under Simples Nacional, two additional questions become indispensable.

Question 3: How will CBS and IBS be collected?

Does the vendor intend to:

• Collect CBS and IBS within the Simples Nacional DAS?
• Choose regular collection of these taxes through the so-called Hybrid Simples Nacional?

This decision may significantly influence the credits generated for the buyer and the composition of the final price.

Question 4: What stage is this decision at?

As many companies are still assessing the impacts of the Tax Reform, it is important to identify the decision's level of maturity.

Possible answers include:

• Under assessment;
• Study in progress;
• Internal decision approved;
• Option formalized.

The more advanced and documented the decision is, the greater the certainty for future projections and negotiations.

If there is one question capable of improving the quality of the analysis, it is:

Question 5: Does the vendor currently benefit from tax benefits, tax incentives, special regimes, or court decisions?

This is one of the most relevant pieces of information for understanding possible cost changes from 2027 onward.

Many companies confuse a tax regime with a tax benefit. However, they are completely different concepts.

While the tax regime defines the company's general form of taxation, tax benefits can significantly reduce its tax burden through specific mechanisms.

Benefits frequently found include:

• Presumed ICMS credits;
• Reduction of the tax base;
• Tax exemptions;
• Deferrals;
• Tax suspensions;
• Special state regimes;
• Regional incentives;
• ISS-related benefits;
• Specific PIS and COFINS treatments.

With the Tax Reform, each of these benefits may have different impacts depending on its nature and the associated tax.

One of the main difficulties in data collection is avoiding vague or incomplete answers.

Therefore, structured forms with specific fields that facilitate subsequent analysis are recommended.

Recommended information for recording tax benefits

Related tax

• PIS/COFINS
• ICMS
• ISS
• IPI
• IRPJ
• CSLL

Type of benefit

• Presumed credit
• Reduction of the tax base
• Rate reduction
• Exemption
• Suspension
• Deferral
• Special regime
• Other

Additional information

• Legal basis;
• Products or services covered;
• Transactions covered;
• Application conditions;
• Validity period;
• Current status of the benefit;
• Dependence on counterpart obligations;
• Expected amendment, renewal, or termination.

This type of approach significantly improves the quality of the information received and reduces misinterpretations.

Collecting data is only the first step. The real value lies in the ability to turn this information into negotiation intelligence.

The central question becomes: "To what extent does the change or loss of a particular tax benefit justify a revision of the price charged by the vendor?"

When an adjustment is requested, the vendor should ideally present a calculation statement showing:

• Original price;
• Current taxes;
• Benefits considered in the current scenario;
• Projected CBS and IBS taxation;
• Credits generated for the buyer;
• Actual change in cost or margin.

This transparency reduces the risk of tax impacts simply being passed on without a consistent analysis of their actual effects.

The Tax Reform requires more integrated work between Purchasing and Tax teams.

The objective is not for Purchasing to validate complex tax interpretations. The focus is to ensure there is enough information for tax specialists to assess the consistency of the arguments presented by vendors.

This collaboration enables:

• Greater cost predictability;
• Better tax risk management;
• More balanced negotiations;
• Fewer master data inconsistencies;
• Better use of tax credits.

During the Tax Reform transition, companies that structure their information collection and validation processes will have greater negotiation and decision-making capacity.

More than knowing future rates, it will be necessary to understand:

• Who the vendor is;
• Which tax regime will be adopted;
• Which benefits affect its prices;
• How tax changes will be reflected in commercial proposals.

Many of these answers will not be available through public queries. This information will need to be collected, validated, updated, and continuously monitored.

When this process is structured, master data ceases to be merely an operational obligation and begins to serve as a strategic asset for Purchasing, Tax, and Compliance.

Preparing for the Tax Reform requires much more than tax adjustments. It demands reliable data, structured processes, and master data governance capable of supporting strategic decisions.

akquinet Brasil supports companies in this challenge through solutions specializing in Master Data Management (MDM), data governance, and master data process automation. With a more complete, up-to-date, and validated vendor base, organizations can collect critical information on tax regimes, tax benefits, and CBS and IBS impacts in a standardized and auditable manner.

In addition, akquinet Brasil's solutions make it possible to:

• Structure smart forms to collect tax data;
• Automate vendor master data update processes;
• Ensure greater information quality and consistency;
• Reduce fiscal and operational risks;
• Support Tax Reform impact analyses;
• Facilitate integration among Purchasing, Tax, Compliance, and Supply teams.

In a scenario where information will be decisive for negotiating better and mitigating risks, investing in data governance ceases to be a competitive advantage and becomes a strategic necessity.

What information should I request from vendors for 2027?

Current and future tax regime, use of tax benefits, CBS and IBS strategy, and any expected impacts on price composition.

Can all this data be checked in public databases?

No. Much of the information relevant to negotiation, such as tax benefits used and future strategies, must be provided directly by the vendor.

Why are tax benefits important in negotiation?

Because their continuation, change, or termination may directly impact the vendor's costs and, consequently, the prices charged.

How can adjustment requests related to the Tax Reform be validated?

By requesting structured information and a calculation statement that clearly demonstrates the claimed tax and financial impacts.

How does data governance help in this process?

It ensures more reliable, up-to-date, and consistent master data, enabling better analyses, negotiations, and strategic decisions.