Tax efficiency as a strategic factor: the new logic in choosing suppliers

Com a nova Reforma Tributária, só gera crédito quem realmente recolhe imposto. Ou seja: fornecedor irregular = menos crédito = mais imposto para você.

With the implementation of the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services), foreseen in the Tax Reform, a new and decisive variable has emerged in the supply chain: the tax efficiency of suppliers.

If, until recently, aspects such as price, time and quality were sufficient for decision-making, now tax compliance has become a strategic criterion for maintaining business competitiveness.

The problem of tax waste

In the current model, many companies invisibly absorb the so-called ‘tax residue’ - which is nothing more than the negative effects generated by suppliers who don't pay taxes or are included in schemes that don't generate credit (such as Simples Nacional or tax-exempt schemes).

This tax distortion used to go unnoticed, but it had a direct impact on the profitability of buyers. In other words, it was a hidden liability.

The change: financial credit based on the tax actually paid

The new regime establishes full non-cumulativity, based on the calculation of real financial credit. This means that the tax credits that the purchaser can take advantage of will be proportional to the amount of tax actually collected by the supplier in the previous stage of the chain.

In practice: if the supplier doesn't collect or collects little tax, the buyer loses the right to the credit - and therefore pays more tax along the chain.

The impact on choosing business partners

This new scenario requires a review of the way in which suppliers are approved. More than ever, it will be necessary to assess

• The ability to generate fully utilisable tax credits;

• Adherence to the "split payment" model and compliance with the new ancillary obligations;

• The tax regime adopted and its impact on the chain;

• The degree of tax compliance and the history of litigation with the tax authorities;

• Technological maturity in the delivery of electronic tax documents in accordance with the requirements of the tax authorities.

Tax efficiency as a competitive advantage

In this new environment, it's no longer enough to be operationally efficient - you also have to be tax efficient. Companies that opt for suppliers with low tax compliance will in practice be jeopardising their profit margins and taking on significant financial risks.

On the other hand, suppliers who invest in transparency, regularity and technology will gain a real competitive advantage in the market. The conscious choice of business partners now involves criteria that go beyond operations: they involve fiscal intelligence integrated into the business strategy.