IMPLICAÇÕES DA REFORMA TRIBUTÁRIA (CBS/IBS) NA CONTABILIDADE DE CUSTOS E NO CONTROLE GERENCIAL

Abstract

Brazil’s consumption tax reform, established by Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025, marks a structural transformation in cost and managerial accounting. By replacing five cumulative taxes with two non-cumulative ones — the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) — Brazil adopts a dual Value-Added Tax (VAT) model aligned with international standards. This paper examines the reform’s impacts on cost measurement, pricing strategies, and performance indicators. Findings indicate the need to redesign costing systems, revise indirect cost allocation criteria, and integrate fiscal, accounting, and managerial information modules. Furthermore, the service sector faces significant challenges due to a higher effective tax burden. The study concludes that the reform, while eliminating historical distortions and enhancing transparency, offers opportunities for more accurate and strategic cost management, but demands deep adaptation of information systems and managerial practices.