New tax requirement pressures adaptation in agriculture

The entry into force of the first stage of the tax reform in 2026 begins to require operational adjustments in agribusiness and raises an alert about fiscal risks in the medium term. The recent publication of a new technical standard, which deals with the inclusion of the new taxes in electronic invoices, brought immediate changes to the systems and increased the need to follow the rules. Starting in January, the Tax on Goods and Services and the Contribution on Goods and Services must be included in the invoice's XML, a digital file used by the Treasury departments for validation and inspection. Although the consumer has access only to the DANFE, it is the XML that concentrates the official information of the operation. The Selective Tax will only come into force in 2027. “The reform is gradual and, therefore, 2026 functions as a test period. The new taxes will not yet be charged in practice, but must be included in the XML, even if in an informative manner. The invoice will be ...