Is your SAP ready for CBS and IBS?
The Tax Reform changes the tax architecture of your SAP: the question is not if, but when you prepare. A symbolic pilot is already running in 2026; CBS takes real effect in 2027 and ends PIS/Cofins.
The Tax Reform replaces the current model with two taxes, CBS and IBS, with a transition from 2026 to 2033. DFSpro assesses the readiness of your SAP and GUEPARDO Tax, adjusts the tax setup and supports the period when both regimes run side by side. Tax interpretation belongs to the client.
Choose the entry point by your role
Four entries, one per role, straight to the block that answers your question.
01Tax and accounting
What changes with CBS and IBS year by year, how the current regime runs alongside, and the ladder of fines.
Go to section02IT and SAP integrator
SAP Notes, the technical readiness criterion, ECC and S/4HANA, alphanumeric CNPJ and split payment in the system.
Go to section03Management and decision
The risk of waiting, the possible scope, the deliverables and how the Readiness Assessment sets the starting point.
Go to section04Split payment
What changes in cash and reconciliation, and the four checks for the 2026 window.
Go to sectionDirect links
Two new taxes and a transition timeline confirmed
The Tax Reform replaces the current model of taxation on goods and services with two new taxes: CBS (the federal Contribution on Goods and Services) and IBS (the state and city Tax on Goods and Services).
The reform year by year: 2026 to 2033
Choose a year and see the status of each tax, with the legal basis.
- In force
- Test or reduced rate
- Ended
Calendar as a list
- 2026, Test year. IBS at 0.1% (state) and CBS at 0.9%. Companies that meet the ancillary obligations are excused from paying IBS and CBS and keep paying PIS and Cofins (the current federal contributions on revenue) in full. Without the exemption, the amount paid is offset against PIS and Cofins. The test rates do not apply to companies under Simples Nacional (the simplified tax regime for small businesses).
- 2027, final CBS and end of PIS and Cofins. CBS and the Selective Tax start to be charged; PIS and Cofins end. The CBS rate is the one set by law, reduced by 0.1 percentage point, except for fuels. In 2027, IBS starts at 0.05% for the states and 0.05% for the cities.
- 2028, CBS and IBS still at a reduced rate. PIS and Cofins stay ended and CBS keeps being charged, with the same reduction of 0.1 percentage point. In 2028, IBS stays at 0.05% for the states and 0.05% for the cities. ICMS (the state tax on goods) and ISS (the city tax on services) are not reduced yet: the reduction starts in 2029.
- 2029, The swap of ICMS and ISS begins. ICMS and ISS fall to 9/10 of the rates in force on 31/12/2028, which is a reduction of 10%. The IBS rate is not a fixed percentage in law: it is the reference rate for each year, calculated by the Federal Court of Accounts (TCU) and set by Senate resolution by 31/10 of the previous year. A Senate resolution sets the reference rates: for CBS from 2027 to 2035 and for IBS from 2029 to 2035 (LC 214/2025, art. 18). For 2034 and 2035, the rates set for 2033 apply (art. 366), with a possible reduction in 2035 (art. 369).
- 2030, ICMS and ISS at 8/10. ICMS and ISS fall to 8/10 of the rates in force on 31/12/2028, which is a reduction of 20%. Tax benefits and incentives for ICMS and ISS are reduced in the same proportion.
- 2031, ICMS and ISS at 7/10. ICMS and ISS fall to 7/10 of the rates in force on 31/12/2028, which is a reduction of 30%. Tax benefits and incentives for ICMS and ISS are reduced in the same proportion.
- 2032, ICMS and ISS at 6/10, last year of the two systems side by side. ICMS and ISS fall to 6/10 of the rates in force on 31/12/2028, which is a reduction of 40%. Tax benefits and incentives for ICMS and ISS are reduced in the same proportion. It is the last year the two systems run side by side.
- 2033, ICMS and ISS ended. From 2033 there is no more ICMS or ISS. IBS replaces both in full, which completes the transition. A Senate resolution sets the reference rates of CBS and IBS for 2033.
The reference rate for each year is set by the Senate: the ruler shows the legal calendar, not the value of the rate. The timeline follows Constitutional Amendment (EC) 132/2023 and the complementary laws that regulate it. Dates for lower-level regulation may still change: confirm again before any formal budget decision.
What this means in your environment SAP/GUEPARDO
The CBS/IBS transition is not a rate update: it is a structural change in how SAP calculates, settles and supports taxes on goods and services. Two regimes running at the same time (the current one and the new one) for the whole transition, new tax calculation codes, split payment in certain operations and credit rules that differ from the current model all call for a real system change to the tax setup, not an isolated correction table.
In an SAP environment with GUEPARDO Tax, this means reviewing the tax determination setup, the tax calculation reports and the way the system handles PIS/Cofins and ICMS/ISS today. These systems must run in parallel with CBS and IBS until the transition ends: ICMS and ISS until 2032, and PIS and Cofins only until CBS starts, in 2027.
The risk of waiting and how to assess your readiness
Consequences of not acting
- The system reaches 2027 (the start of final CBS) without a reviewed setup, which forces an adjustment under legal deadline pressure, not under a plan.
- A poorly set up overlap between the current and the new regime creates a risk of wrong tax calculation during the years when both run together (2027-2033).
- Relying on a generic SAP partner who "is already taking care of it", with no specific check of the tax setup of your environment.
Criteria to assess readiness
- Has the current tax setup of SAP/GUEPARDO already been mapped against the 2026-2033 timeline?
- Is there a plan for the two regimes to run together (the current PIS/Cofins, ICMS, ISS and the new CBS, IBS) during the transition?
- Does the responsible team know today which step of the timeline hits your operation first?
- Are a budget and a project window set aside before 2027?
Split Payment and SAP: what changes in cash and reconciliation
The IBS and CBS due on an operation are separated and paid when the payment settles, not later, at the tax close. In SAP, part of the tax control moves to the moment and the means of payment.
What changes in SAP
Tax and finance in the same conversation
Tax determination and payment execution need to exchange data.
The moment of payment of the tax
The tax is paid when the payment settles, not when the tax document is issued and not at the monthly close. This change of timing is the central point of the technical impact.
Net cash, not gross
The company receives or pays the amount already net of the withheld tax. Accounting and treasury reconciliation must recognize this difference in a systematic way, so that it does not diverge from what the tax side calculated.
Tax against finance at the close
What the tax engine calculated (what should have been withheld) must match what was actually withheld and paid at settlement. This is a new reconciliation front that payment by tax calculation does not have.
Where it sits in the calendar
Test phase
IBS at 0.1% and CBS at 0.9% (arts. 343 and 346). Those who meet the ancillary obligations are excused from payment (art. 348, § 1).
IBS at two rates
IBS is charged at 0.05% state and 0.05% city (art. 344).
IBS reference rate
It starts in 2029. A Senate resolution sets the rates from 2029 to 2035 (art. 18, II), and 2034 and 2035 repeat those of 2033 (art. 366). CBS has had a reference rate set since 2027 (art. 18, I).
Effective date and link to tax calculation
Is split payment already in force?
Not yet, because the law sets no date for actual payment. Art. 35, § 2 refers to a joint act of the IBS Steering Committee (CGIBS) and the Brazilian Federal Revenue Service (RFB), which sets the gradual rollout and may allow optional cases, and it sets out the duties of payment service providers (art. 31, § 2). The current status, with dates and sources, is in Split payment in SAP.
Does it replace tax calculation?
No. Tax calculation still exists and sets the correct amount (art. 45). Split payment changes the moment and the means of payment, which moves to the payment settlement, and it does not remove the responsibility for any balance still to be paid (art. 34, IV).
This content describes the mechanism and how the system behaves. It is not guidance on how the company should take a tax position on split payment, nor an opinion on the cash of an operation. DFSpro designs, configures and tests how SAP reacts to the mechanism; the cash management decision and the tax interpretation of each case remain the client's.
Split Payment in testing: four checks for the 2026 window
The previous section describes the mechanism. These are the checks that turn it into a test, while payment is still symbolic and mistakes are still cheap.
| Check | What is compared | When it fails |
|---|---|---|
| Calculated and withheld | The amount the tax engine calculated and the amount actually withheld at settlement. | A difference exists and is not explained document by document. |
| Net and gross cash | The amount received or paid and the value of the operation. | Treasury recognizes the net amount without separating the withheld tax. |
| Document and settlement | The tax document and the financial clearing of the matching open item. | The item is cleared without the document, or with installments that the tax side cannot see. |
| Cancellation and return | What happens to the withheld tax when the operation is canceled or returned. | Tax and finance handle the same event at different times. |
The test describes how the system behaves. The cash management decision and the tax interpretation of each operation remain the client's.
Alphanumeric CNPJ: the record that SAP must accept
The CNPJ (the Brazilian company tax ID) now has letters as well as numbers. Under the rules of the Federal Revenue Service, new CNPJs issued from July 2026 use alphanumeric positions, while existing CNPJs stay as they are. The number still has 14 positions, and the two check digits stay numeric.
For SAP, the change is not cosmetic. Every field, validation, interface and report that assumes a CNPJ with digits only becomes a point of failure, and the first partner with an alphanumeric CNPJ will test all of this in practice: customer and supplier master records, the invoice, SPED (the set of digital tax records sent to the tax authorities) and integrations with banks and portals.
What the review checks, in order of risk:
- Fields and masks in the partner and branch master records that accept only numbers.
- Check digit validation, which now takes letters into account in the calculation.
- Interfaces with external systems, banks and portals that store the CNPJ in numeric format.
- Reports, forms and ancillary obligation files that format or truncate the field.
- A test plan with fictional partners that have an alphanumeric CNPJ, before the first real one appears.
For the full guide, with dates, the check digit calculation and tests by layer, see the Alphanumeric CNPJ in SAP: complete guide.
The ladder of IBS and CBS fines, step by step
Complementary Law 227/2026 inserted into LC 214/2025 the violations and penalties for IBS and CBS (arts. 341-A to 341-H). The fine changes with the violation: a percentage of the tax, a percentage of the reference tax or a number of UPF. Choose the family, the step of the ladder and the time of payment, enter the values and see the fine before and after the reduction.
1. Type of fine
2. The ladder. Each step shows the percentage (or the UPF) and the fine calculated with the values above, before the reduction. Arrow keys move the choice.
The fine does not replace the tax. The unpaid tax is still due with the legal additions, and the other measures in art. 341-E (revoking licenses, special regimes, among others) are not excluded.
The full ladder, with an example of BRL 100,000.00 base and UPF of BRL 200.00
| Legal basis | Violation | Fine | Example |
|---|---|---|---|
| Art. 341-F, caput, I | Tax not declared, or declared too low, and not paid | 75% of the tax | BRL 75,000.00 |
| Art. 341-F, § 3 | Same case, with a declaration that correctly describes the good or service, the quantities and the value of the operation | 50% of the tax | BRL 50,000.00 |
| Art. 341-F, caput, II | Undue credit, through improper use | 75% of the credit | BRL 75,000.00 |
| Art. 341-F, § 1, I | Tax evasion, fraud, simulation or collusion | 100% of the tax | BRL 100,000.00 |
| Art. 341-F, § 1, II | Tax evasion, fraud, simulation or collusion, with a repeat offense within 3 years | 150% of the tax | BRL 150,000.00 |
| Art. 341-G, XI | Good or service with no tax document | 100% of the reference tax | BRL 100,000.00 |
| Art. 341-G, XII | The same tax document covering transit or a service more than once | 100% of the reference tax | BRL 100,000.00 |
| Art. 341-G, XIII | Issuing or using an unsuitable tax document | 66% of the reference tax | BRL 66,000.00 |
| Art. 341-G, XIV | Forging, altering, losing or destroying a tax document | 100% of the reference tax | BRL 100,000.00 |
| Art. 341-G, XV | Taking credit improperly or failing to reverse or cancel the credit | 66% of the credit | BRL 66,000.00 |
| Art. 341-G, XVI | Failing to issue a tax document for a purchase or entry | 100% of the reference tax | BRL 100,000.00 |
| Art. 341-G, XVII, a | Canceling a tax document after the taxable event | 66% of the reference tax | BRL 66,000.00 |
| Art. 341-G, XVII, b | Canceling a tax document after the cancellation deadline | 33% of the reference tax | BRL 33,000.00 |
| Art. 341-G, XVIII | Prior Contingency Issue Declaration with a value that differs from the document | 33% of the difference | BRL 33,000.00 |
| Art. 341-G, XXI | Failing to follow controls on goods entering the Manaus Free Trade Zone (ZFM) or a Free Trade Area (ALC) | 66% of the reference tax | BRL 66,000.00 |
| Art. 341-G, I | Failing to register in the tax registry with a single identification | 10 UPF | BRL 2,000.00 |
| Art. 341-G, II | Not updating the main address in the registry | 10 UPF per violation | BRL 2,000.00 (1 violation) |
| Art. 341-G, III | Not reporting the sale, transfer, closure or stoppage of an establishment | 10 UPF per violation | BRL 2,000.00 (1 violation) |
| Art. 341-G, IV, a | Late or missing files, bookkeeping or declarations, whether or not a notice was issued | 20 UPF per calculation period | BRL 4,000.00 (1 calculation period) |
| Art. 341-G, IV, b | The same violation, at each tax notice | 30 UPF per calculation period per notice | BRL 6,000.00 (1 calculation period per notice) |
| Art. 341-G, V | Installing or keeping tax software that hides amounts or does not meet the requirements | 100 UPF per device | BRL 20,000.00 (1 device) |
| Art. 341-G, VI | Developing, supplying or installing this kind of software for third parties | 150 UPF per device | BRL 30,000.00 (1 device) |
| Art. 341-G, VII | Failing to use, or using incorrectly, a volume measuring mechanism | 100 UPF per device | BRL 20,000.00 (1 device) |
| Art. 341-G, VIII | Not reporting, or reporting late, that a tax document number was voided | 1 UPF per number | BRL 200.00 (1 number) |
| Art. 341-G, IX | Buyer not confirming the operation, nor reporting that they do not know it, or that it was undone or returned | 1 UPF per document | BRL 200.00 (1 document) |
| Art. 341-G, X | Hindering or resisting tax inspection | 50 UPF per event | BRL 10,000.00 (1 event) |
| Art. 341-G, XIX | Omitting or giving inaccurate import or export information | 100 UPF per item of information | not calculated here (cap and floor in § 7, III) |
| Art. 341-G, XX | Breaking a security device placed by inspectors on a cargo unit | 10 UPF per device | BRL 2,000.00 (1 device) |
| Art. 341-G, XXII | Accredited facility in the Manaus Free Trade Zone (ZFM) or a Free Trade Area (ALC) without the minimum required infrastructure | 20 UPF per requirement | BRL 4,000.00 (1 requirement) |
What the rule says, in plain words
- Violation. It is any action or omission, even if unintentional, that breaks a principal or ancillary obligation (art. 341-A).
- UPF. Standard Tax Unit of BRL 200.00, updated every year by the IPCA (Brazil's official inflation index) (art. 341-C).
- Reference tax. From 2027 for CBS and from 2033 for IBS, it is the reference rate times the value of the operation, even if the operation is immune, exempt or at a reduced rate. From 2027 to 2032, IBS uses twice the CBS reference rate. In 2026, it is 6% of the operation for CBS and 12% for IBS (art. 341-G, § 5).
- Reduction for payment. 50% if paid in full within the deadline to contest, 40% if paid in installments within the deadline, 30% if paid in full before the debt is registered as overdue, and 20% if paid in installments before then. With PNCT or a good record: 60%, 50%, 40% and 30% (art. 341-H).
What this ladder does not model
- The late-payment fine (0.33% per day, capped at 20%) and the interest in art. 29, § 2, and the rule that the punitive fine is calculated after this addition (art. 341-B). If the base must include this addition, enter the base with it already added.
- The accumulation of penalties when a principal and an ancillary obligation are broken at the same time (art. 341-D).
- The value of the operation and the reference rate: enter the reference tax directly.
- Art. 341-G, XIX: the cap of 1% of the value of the operation and the floor of 50 UPF in § 7, III, are not calculated here.
- The exclusion of the fine in item IV for a mere slip or material error (§ 4).
- The doubling of the percentage in the special inspection regime is applied only to the fine imposed by the tax authority (type 1), following the reading of art. 341, § 1.
Illustrative example, with no value for tax calculation. The thesis of each case, how a violation is classed and how to pay are decisions for the company. The calculation applies the rule to the value entered and does not say which step fits a real fact. LC 214/2025 consolidated with LC 227/2026, on the Planalto site.
Reform SAP Notes: applying them is not the same as being ready
SAP delivers part of the adaptation to the reform through notes and packages. Applying the note solves the technical layer. It does not decide the tax setup of your master data.
Inventory
Which reform notes have already been applied, in which version and in which environment, and which are still pending because of a dependency.
Prerequisites
Support package, version of the localization component and earlier notes that each note depends on.
Manual setup
What the note delivers ready and what it requires the tax team to set up afterward, product by product and operation by operation.
Tax test
Validation of the calculated amount in the real scenario of the operation, and not only confirmation that the transaction runs with no error.
It is the same check as the Readiness Assessment, focused on the notes: installed version, applied history and what still needs action.
The objective technical criterion of readiness, version by version
Beyond the official timeline above, real readiness depends on three concrete technical factors that can be checked environment by environment, not only on the date of the reform.
01
Official platform support
Your SAP version (S/4HANA or ECC) gets official vendor support for the CBS/IBS requirements, or depends on a migration project first.
02
Points of tax re-setup
Which screens and calculation rules need a real re-setup, not only a rate update, to run under the new model.
03
Test plan
Whether there is a real test window (Split Payment, Assisted Tax Calculation) before it becomes mandatory, or validation will be left for the last minute.
ECC vs. S/4HANA, the real difference in readiness
S/4HANA environments tend to have a more direct support path from the SAP vendor for the new tax requirements. ECC environments that have not migrated may need a specific assessment of what is supported natively and what would need an adaptation project before the transition.
This is not alarmism, it is a criterion you can check environment by environment, not one general rule for everyone.
What requires re-setup
- Tax master data for products and operations, against the new taxes.
- Calculation rules and integration with tax calculation (CBS/IBS, Split Payment).
- Reports and ancillary obligations adapted to the new model.
The risk of treating it as a simple update
- A migration project "hidden" inside what looked like a simple update.
Technical self-assessment checklist
No sign-up needed to see the result. Tick the items that apply to your environment today.
This result is not a formal report, it is a first signal. The Readiness Assessment assesses technical readiness in practice, with a structured method, ranking of real risk and a dedicated senior team.
How the SAP Tax Diagnostic assesses technical readiness in practice
The assessment follows the same three criteria above, but applied to your real environment, not to a generic checklist. A senior team reviews the installed version and the history of SAP notes applied, maps the tax setup points specific to your master data (products, operations, calculation rules) and delivers a ranking of real risk, showing what needs action before it becomes mandatory and what can wait.
This assessment works as a specialist second line, without replacing the SAP partner who already looks after the infrastructure. The focus is specifically on tax setup, not on the whole technical operation of the environment.
Methodology
Readiness Assessment
Mapping of the current tax setup of SAP/GUEPARDO against the 2026-2033 timeline, finding what has to change and at which step.
System Adaptation
Adjustment of the tax setup, tax determination and tax calculation reports to run CBS/IBS alongside the current regime during the transition.
Transition Support
Continuous support through the steps of gradual replacement (2029-2032) until the timeline ends in 2033.
Possible scope and deliverables
The scope varies with the starting point of the operation: from a stand-alone readiness assessment (a diagnostic of what has to change, with no execution) to a full system adaptation project with continuous support until 2033. Scope is always defined after the Readiness Assessment: we never propose a system adaptation without first mapping the real state of the setup.
Deliverables
- Readiness report: current state of the tax setup against the CBS/IBS timeline.
- System adaptation plan by step of the timeline (2027, 2029-2032, 2033).
- Adjusted setup in SAP/GUEPARDO Tax so both regimes run together.
- Continuous support during the transition period.
What backs this offer
The Tax Reform is a regulatory event that is still being rolled out. Authority on this topic comes from the precise technical translation of the official timeline and of its real effect on the tax setup of SAP.
For a full view of the Tax Reform inside SAP, with the year-by-year timeline, what S/4HANA delivers natively and a readiness checklist, see the guide "Tax Reform in SAP: the complete guide for those who run tax inside the system".
Related content
Training in GUEPARDO Tax and Tax Reform
Technical training so the client's team can work on its own.
SAP Tax Diagnostic
The starting point for those who do not yet have real visibility of their own tax risk.
AMS Fiscal, Continuous Governance
Permanent specialist support after stability has already been proven.
Questions to guide the decision
01Do I need to act now, or can I wait one more budget cycle?+
It depends on the current state of your tax setup. With CBS taking final effect in 2027, planning and the project window must exist before then, and the Readiness Assessment is the step that tells you whether your current budget cycle or the next one is the right moment.
02My SAP partner is already taking care of this. Do I need another assessment?+
The Readiness Assessment checks specifically the tax setup of your SAP/GUEPARDO Tax environment against the CBS/IBS timeline. It is an objective check, not a generic second opinion, and it serves as formal evidence that the adaptation was really mapped, no matter who carries it out.
03I do not know yet if this affects me. How can I find out?+
Every operation that pays PIS, Cofins, ICMS or ISS today is affected by the 2026-2033 timeline. The difference is when, and how strongly, each step (pilot in 2026, final CBS in 2027, gradual replacement of ICMS/ISS between 2029 and 2032, completion in 2033) hits your specific operation.
04What is the practical difference between CBS and IBS for my SAP?+
CBS is federal and replaces PIS and Cofins; IBS is state and city and replaces ICMS and ISS. In SAP, each one needs its own set of determination, tax calculation and reporting rules, running together with the current taxes during the transition. It is not a new rate on the existing structure: it is a second tax determination structure running in parallel with the current one.
05What is the period when regimes overlap, and why does it make the setup harder?+
During the transition (CBS from 2027, IBS at a reduced rate until 2028 and at the reference rate from 2029 to 2033), the environment has to calculate the old and the new regime at the same time. Two sets of rules are active in the same period, so the setup must correctly handle which operation pays what, without one regime contaminating the calculation of the other. It is this simultaneous overlap, and not the change of rate itself, that concentrates the risk of wrong tax calculation.
06Will split payment require changes to my receiving and paying process?+
Split payment (paying the tax at the moment the operation settles financially) is planned for certain operations; the technical regulation has already started to be published (Joint Act RFB/CGIBS no. 2, of 27/05/2026, cgibs.gov.br/atos-conjuntos), but actual payment is still tied to the CBS/IBS timeline, from 2027. Where it applies, it changes the moment and the form of payment, which can affect the integration between tax and finance inside SAP. The Readiness Assessment identifies whether, and where, this touches your specific operation.
07Do I need to migrate to S/4HANA before adapting to CBS/IBS?+
Not necessarily. The CBS/IBS adaptation is a tax setup change that can be done in ECC as well as in S/4HANA. If a migration to S/4HANA is already on your horizon, it makes sense to coordinate the two fronts; if not, the adaptation is handled in the current environment. See ECC to S/4HANA Migration for the case where the two coincide.
08How does tax credit work in the new model?+
CBS and IBS follow a broad non-cumulative model, with credit on almost all purchases linked to the company's activity. This changes the logic of taking credit compared with the current model, which has restrictions by sector. In SAP, it means reviewing how the system recognizes and records the credit, to reflect the new rule without inheriting restrictions from the old regime.
09Who should lead the project inside the company: Tax, IT or Controllership?+
It is not a project only for IT or only for Tax. The adaptation needs a joint decision: Tax defines the right rule, IT and the setup team implement it in SAP/GUEPARDO Tax, and Controllership follows the effect on results while the regimes overlap. The Readiness Assessment helps design this split of responsibility before the project starts.
10How does the Readiness Assessment connect with a full adaptation project?+
The Readiness Assessment is the diagnostic that comes before any execution: it maps the current state of the setup against the timeline and sizes what has to change. It can be hired on its own (the diagnostic only) or as the first step of a full adaptation project with support until 2033. We never propose a system adaptation without this mapping first.
11Is the self-assessment checklist above already the diagnostic?+
No. The checklist is a quick screening that gives a first signal of risk, not a formal report. The Readiness Assessment assesses readiness for real, with a review of the installed version and the master data and a ranking of risk by a senior team.
12Is this only for those on ECC?+
No. S/4HANA environments also need validation of the tax setup: platform support is not automatic for all configuration points.
13What is the difference in readiness between ECC and S/4HANA?+
S/4HANA tends to have a more direct support path from the vendor for the new tax requirements. ECC that has not migrated usually needs a specific assessment of what is supported natively and what would need an adaptation project before the transition. In both cases, the tax setup of your master data still has to be validated.
14What exactly needs a re-setup in SAP?+
Typically the tax master data for products and operations against the new taxes, the calculation rules and integration with tax calculation (including Split Payment), and the reports and ancillary obligations adapted to the new model. The exact scope depends on your master data and is what the diagnostic maps.
For a formal or compliance reading of the method and the hiring criteria, see Methodology; for procurement requirements, see question 08 (Procurement and Purchasing) in Portfolio. Last updated: 24/07/2026.
Blog articles about the calendar and the overview of the Reform
The question is not if, but when you prepare
The Tax Reform changes the tax architecture of your SAP. The first step is a Readiness Assessment that maps your specific environment against the timeline.