The implementation of split payment, a new tool for the automatic withholding and collection of taxes, has been postponed until 2027. However, experts warn that 2026 will be the most important period for technological adaptation. According to information from the Government, the mechanism\u2019s infrastructure is expected to process a volume of data much greater than Pix and will require attention from companies in the sector.<\/p>\n\n
According to Christian Lateulade, Payments Director at Evertec in Brazil, although the debate surrounding tax reform has so far focused on fiscal changes, the greatest challenge is becoming technological. The new tool will require integration among fintechs, banks, ERPs, payment platforms, and tax authorities, which, according to the executive, will determine the success of split payment.<\/p>\n\n
“2026 is considered a testing period that will require investments in technological modernization, APIs, data governance, ERP updates, reconciliation tools, and compliance structures. It is not only about meeting a regulatory requirement, but also about preparing the entire operational architecture for a new transactional model. The sooner companies map these impacts, the more consistent their adaptation will be when the model takes effect. Those that begin this journey early will have more time to test processes, adjust integrations, and minimize operational risks,” he explains.<\/p>\n\n
Lateulade emphasizes, however, that companies should not view the change as “exclusively tax-related, but also technological,” and points out that cash flow will experience the greatest effects. “Many companies temporarily use the tax amount as working capital until the collection date. With split payment, these funds will no longer circulate through their cash flow. For a company with monthly revenue of R$ 750 thousand and an effective tax rate of 26.5%, this represents nearly R$ 200 thousand that will no longer flow through its cash reserves before collection. In addition, there is a competitive risk. Better-prepared organizations tend to operate more efficiently, with less rework and a greater ability to adapt to new market requirements,” he states.<\/p>\n\n
The executive points out that split payment will have broad impacts across several sectors, but they are expected to be more significant “in companies that operate with long financial cycles or reduced margins, such as low-margin retail.”<\/p>\n\n
“The impact is even greater in operations where sales are paid upfront and suppliers are paid at a later date, since credits resulting from purchases only materialize when payments to suppliers are made. In the industrial sector, attention will be focused on the supply chain, tax credits, and integration between suppliers and buyers. Banks, fintechs, and technology providers will play a central role as enablers of the new infrastructure. Although the challenges differ across sectors, split payment is expected to accelerate the convergence of payments, technology, and tax management, fostering a more digital and automated environment,” he notes.<\/p>\n\n
Finally, Lateulade emphasizes that, for digital transformation to succeed, it is necessary to focus on technology, governance, and collaboration. According to the director, cybersecurity, encryption, and data protection will be essential. From a governance perspective, responsibilities, audit processes, and control mechanisms will need to be clearly defined.<\/p>\n\n
“The main challenge will not only be the volume of data, but also the quality, consistency, and speed of this information. For the model to operate efficiently, it will be necessary to invest in scalable architecture, continuous monitoring, process automation, data validation, and robust contingency mechanisms. The Brazilian financial market has already demonstrated its ability to operate complex structures at scale, such as Pix, Open Finance, and instant payments, creating a solid foundation for addressing the challenges of split payment,” he concludes.<\/p>\n\n