Reforma tributária e os impactos no agronegócio: comparativo entre os regimes anterior e posterior à Emenda Constitucional n.º 132/2023 e Lei Complementar n.º 214/2025

Abstract

The Brazilian Tax Reform, established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025, represents a profound transformation in the consumption tax system, replacing the previous fragmented and cumulative model with a dual Value-Added Tax (VAT). This research aimed to analyze the impacts of this reform on agribusiness through a comparative analysis between the pre-reform scenario, marked by the incidence of ICMS, ISS, PIS, and COFINS, and the new context of IBS and CBS. The research, descriptive in nature with a qualitative and quantitative approach, used documentary analysis and the comparative method to examine legal changes. Numerical simulations were performed to illustrate the practical effects of the reform, considering different producer profiles (taxpayers and non-taxpayers) and operations with in natura products and inputs. The results demonstrate that the reform introduces significant tax simplification. Its legacy for agribusiness, however, will be defined by regulatory choices on tax rates and credits,which will be decisive in translating the potential of simplification into effective economic outcomes for the production chain. KEYWORDS: Tax Reform; Agribusiness; IBS; CBS; Tax Simulation; Presumed Credit.