A importância da tecnologia contábil na adaptação à reforma tributária no setor da construção civil

Abstract

This study investigates how accounting technology can support the adaptation of construction companies to the changes introduced by the Brazilian Tax Reform. The research is applied in nature, with a qualitative approach, using bibliographic and documentary procedures, complemented by tax scenario simulations based on Federal Revenue parameters and sector data. Current tax regimes (Presumed Profit, Actual Profit, and Special Tax Regime – RET) were compared with the post-Reform model (CBS and IBS), considering the transition period (2026–2032) and the definitive regime (2033). The results indicate that the extinction of RET and the adoption of the dual VAT system will require significant technological and accounting restructuring, especially to ensure proper credit utilization and the application of legal deductions. In the post-Reform scenario, full non-cumulativity tends to generate credit balances, reinforcing the need for integrated systems, proper parameterization, and tax automation. The study concludes that accounting technology is a strategic element to ensure compliance, operational efficiency, and competitiveness under the new legal requirements.