Tax Reform: Data Cleansing, Enrichment and Structured Interaction

Not always.

With the Tax Reform, comparing only the nominal price offered by vendors may not be enough to identify the most economically advantageous proposal.

This becomes especially relevant in negotiations involving vendors that have opted for Simples Nacional, since the way IBS and CBS are paid can affect the buyer's credit potential.

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In the example above, vendor A offers a price of R$ 100 thousand, while vendor B submits a proposal of R$ 103 thousand. Even though it is nominally R$ 3 thousand more expensive, the projected credit scenario makes vendor B's effective cost R$ 93,627, versus R$ 95,380 for vendor A.

In this scenario, paying R$ 3 thousand more in the purchase price represents an effective cost R$ 1,753 lower. For Purchasing and Procurement, the message is important: nominal price and effective cost can represent different numbers.

Commercial analysis for 2027 therefore tends to require greater integration between Purchasing, Tax and Master Data information.

"Hybrid Simples" is a term used in a didactic and commercial way to represent the scenario in which the company remains under Simples Nacional, but opts to calculate IBS and CBS under the Regular Regime, outside the DAS.

Put simply, there are two relevant situations:

• IBS and CBS within the DAS: the buyer may use credits limited to the amount of these taxes actually owed by the vendor under that regime;
• IBS and CBS under the Regular Regime: the vendor calculates the new taxes outside the DAS, and credits follow the general rules of the new system.

The choice has a direct impact on the tax dynamics of the transaction. Consequently, knowing how a Simples Nacional vendor will calculate IBS and CBS becomes relevant information for certain commercial decisions.

For the first half of 2027, the option for the IBS and CBS Regular Regime was between September 1 and October 30, 2026. The withdrawal window runs from November 3 to December 20, 2026.

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This calendar requires attention from companies because an option identified during the initial period may change during the withdrawal window.

That is why a one-off check is not enough. Purchasing, Tax and Master Data need to consider the need to follow the vendor's situation throughout the period.

Yes.

The Simples Nacional taxpayer lookup already shows fields related to the IBS and CBS Regular Regime, creating new possibilities for monitoring and managing vendors' tax information.

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The information available includes:

A and B - Current status in the IBS and CBS Regular Regime

The fields "Status in the IBS Regular Regime" and "Status in the CBS Regular Regime" show the company's current condition regarding the regular regime of each tax.

At this moment, it is natural for these fields to appear as "Non-opting". After all, as of today, no Simples Nacional company is effectively operating under the so-called hybrid Simples.

These fields represent a snapshot of the present. From 2027 onwards, they will make it possible to identify the vendor's current situation regarding IBS and CBS.

C - Options for the IBS and CBS Regular Regime in previous periods

The field "Options for the IBS/CBS Regular Regime in Previous Periods" will show the history of choices made by the company.

This information will become relevant mainly from the second half of 2027, considering that the option for the IBS and CBS Regular Regime will be semiannual.

This way, it will be possible to follow not only the current situation but also changes in the vendor's behavior over time.

D and E - Future events for the IBS and CBS Regular Regime

The fields "Future Events by regime - IBS" and "Future Events by regime – CBS" are, at this moment, the most relevant for buyers.

They show whether the company has already formalized a future option for the IBS and CBS Regular Regime, along with the respective effective date. The future events structure covers precisely the regime, the event description and its effective date.

In practice, these fields already make it possible to identify vendors that opted for the so-called hybrid Simples for the first half of 2027, effective from January 1, 2027.

For this first period, the option can be made between September 1 and October 30, 2026. Withdrawal may take place between November 3 and December 20, 2026.

This means that the information available after the option deadline closes must continue to be monitored during and after the withdrawal window. A decision recorded in October may still be cancelled later within the legal deadline.

F - MEI Autonomous Cargo Carrier

The lookup now also shows the field "Information on Periods as MEI Autonomous Cargo Carrier".

This is new registration information available in the lookup, but with no direct relation to the option for the IBS and CBS Regular Regime.

A vendor's tax classification should not be treated as static information.

Changes may occur for different reasons, including excess revenue, prohibited activities, CNAE changes, tax debts, registration irregularities or non-compliance with ancillary obligations.

For the buying company, a change may affect assumptions used in negotiations and tax analyses.

Imagine, for example, a contract negotiated considering a certain potential use of IBS and CBS credits. A later change in the vendor's tax condition may cause the assumption used to calculate the effective cost to no longer match the real situation.

That is why monitoring only at the time of onboarding or negotiation may not be enough.

The information needs to be validated according to its relevance and to the events that may change the partner's condition.

An efficient strategy can combine base segmentation, public lookups, cleansing, information enrichment, automations, workflows and structured interaction with vendors.

1. Identify strategic vendors

The first step is to determine which vendors deserve priority monitoring.

Some possible criteria are:

• share of spend;
• vendor ABC curve;
• criticality of the product or service;
• strategic contracts;
• low possibility of replacement;
• purchase frequency;
• recurrence of the commercial relationship.

The definition should consider the context and risk profile of each organization.

The goal is to initially focus efforts on vendors whose tax classification is most likely to have a financial impact on the operation.

2. Cleanse and enrich master data

After segmentation, it is important to check whether the data in internal systems is still valid.

Lookups in public sources such as Receita Federal, CCC and Simples Nacional can contribute to enriching and cleansing the base.

The analysis can identify situations such as:

• vendors that are no longer Simples Nacional taxpayers;
• registration changes;
• CNPJs in situations that require analysis;
• changes in tax status;
• future events related to Simples Nacional;
• options related to the IBS and CBS Regular Regime.

This practice helps turn master data cleansing into a process that contributes not only to data quality but also to compliance, tax analysis and commercial decisions.

3. Structure tax information in the vendor master data

Looking up the information is only part of the process. Another challenge is ensuring that relevant data is recorded in a structured way and can be used by the organization's processes.

Interaction with vendors still plays an important role, especially to complement information, clarify discrepancies and support onboarding processes.

Instead of keeping critical information scattered across e-mails, spreadsheets, documents or conversations between buyers and vendors, the ideal is to incorporate it into corporate processes and master data.

The vendor's declaration can also be checked against data available through public lookups, reducing reliance on exclusively self-declared information.

This makes it possible to build a more consistent data source for Purchasing, Tax, Procurement and Master Data.

4. Monitor the vendor during the option and withdrawal window

The calendar for the first half of 2027 requires specific care.

Since the option for the Regular Regime would be made by October 30, 2026 and there is a withdrawal window between November 3 and December 20, 2026, the information must continue to be monitored before entering 2027.

If a change is identified, the company may assess the need to review:

• assumptions related to credits;
• effective cost calculations;
• master data information;
• business rules;
• ongoing negotiations;
• affected contracts and commercial terms.

Monitoring reduces the risk of making a decision based on a tax situation that has later been changed.

5. Turn monitoring into a recurring process

Control should not end with the arrival of 2027.

A more robust management strategy can establish different checkpoints throughout the relationship with the vendor.

At registration and onboarding

Perform lookups at Receita Federal, CCC and Simples Nacional and interact with the vendor when additional information is needed.

At the beginning of each year

Run automated cleansing of the relevant vendor base to identify registration or tax changes.

Periodically

Monitor vendors registered as Simples Nacional taxpayers to identify possible classification changes and situations related to IBS and CBS.

At specific business process events

Checks can also be linked to events within corporate systems.

Environments such as SAP and TOTVS, for example, have mechanisms that can be used to build event-driven processes, making it possible to associate master data validations with relevant moments in the operation. akquinet Brasil content mentions features such as SAP Business Workflow Event Manager and TOTVS Event Viewer/Audit Trail Triggers in this context.

The logic is to bring the lookup closer to the moment when the data will actually be used.

The availability of information, by itself, does not solve the challenge.

The greatest value arises when data is connected to business processes, rules, workflows and corporate systems.

Depending on the architecture used by the company, information obtained through lookups and interactions can feed different processes.

For example:

Business rules: automatic identification of vendors with a given tax status.

Workflows: routing exceptions for analysis by Purchasing, Tax or Master Data.

Automations: updating certain master data attributes based on verified information.

Dashboards: tracking the evolution of the base and identifying vendors that require attention.

Purchasing triggers: performing checks at relevant stages of the procurement process.

Vendor interactions: opening a structured request whenever there is a discrepancy or a need for additional information.

This way, master data stops working as a static repository and takes on a more strategic role, providing up-to-date information to support operational and commercial decisions.

When a vendor's tax data is incorrect, outdated or scattered across different systems, some decisions may be made based on assumptions that do not reflect reality.

Possible impacts include:

• inadequate effective cost assessments;
• use of outdated tax information;
• increased manual effort by teams;
• discrepancies between Purchasing, Tax and Master Data;
• difficulty monitoring a large number of vendors;
• need to later review analyses or negotiations;
• greater exposure to tax and registration risks.

Data quality therefore takes on a strategic dimension in the context of the Tax Reform.

Will Simples Nacional vendors be able to generate IBS and CBS credits?

Yes. When IBS and CBS are paid within the DAS, the buyer may use credits limited to the amount of these taxes actually owed by the vendor under that regime. When the Regular Regime for CBS and IBS is chosen, credits will follow the general rules applicable to the new system.

What does hybrid Simples Nacional mean?

Hybrid Simples is a didactic term used for the scenario in which the company remains a Simples Nacional taxpayer but calculates IBS and CBS under the Regular Regime, outside the DAS.

Is it possible to check whether a vendor has opted for the IBS and CBS Regular Regime?

Yes. The Simples Nacional lookup shows fields related to the status in the IBS and CBS Regular Regime, as well as information on previous options and future events.

What is the option deadline for the first half of 2027?

For the first half of 2027, the option for the IBS and CBS Regular Regime can be made between September 1 and October 30, 2026.

What is the withdrawal period?

The withdrawal window for the period in question runs from November 3 to December 20, 2026.

Is it enough to check the vendor's tax status only once?

No. In addition to the possibilities related to the option and withdrawal windows, the vendor's classification may change over time. That is why a recurring monitoring process helps keep the information used by the company up to date.

With the Tax Reform, data quality, automation, master data governance and vendor monitoring become even more connected to companies' tax, commercial and operational decisions.

akquinet Brasil works with Master Data Management (MDM) and master data governance solutions that help organizations structure cleansing, enrichment, onboarding and vendor monitoring processes.

With solutions such as MDM+ BRO and Portal BRO, using features such as Data Quality, Mass Processing, Public Lookups, Partner Onboarding, External Portals and Dashboards, companies can structure processes to improve and track the relevant data of their partner base.

MUB can also support this scenario through features related to Public Lookups, Partner Onboarding, External Portals and Dashboards, helping turn one-off checks into more structured processes.

In practice, it is possible to combine public lookups, automations, workflows, business rules and structured interaction with vendors, creating a management model in which tax and master data information can be verified, updated and used by corporate processes.

Instead of relying on data scattered across spreadsheets, e-mails and systems, companies can build a more reliable base to support Purchasing, Tax, Procurement and Master Data.

The Tax Reform requires more than adapting tax calculations. It also requires reliable master data to support the new rules and business decisions.

The sooner companies structure their cleansing, enrichment and monitoring processes, the greater their ability to enter 2027 with consistent information and processes prepared for the new scenario.

Is your company prepared to turn vendors' new tax data into safer decisions?

Talk to akquinet Brasil's specialists and find out how to structure a strategy for cleansing, enriching and continuously monitoring your vendors.