Even after the first semester, 2025 remains challenging for companies seeking to maintain fiscal regularity and optimize the tax efficiency. With the consolidation of reforms, new regulatory adjustments, and greater digitalization of fiscal controls, understand the impacts of direct and indirect taxes became essential for strategic decisions and for the correct compliance with legal obligations.

What Are Direct and Indirect Taxes
Os Direct tributes are those paid directly by companies to the government, such as IRPJ (Corporate Income Tax) And the CSLL (Social Contribution to Net Income). They are based on income or profit and are directly related to the company's financial performance.
Already the indirect tributes, like ICMS, IPI, ISS and PIS/COFINS, relate to goods and services. Although they are passed on to the final consumer, the company is responsible for their correct collection and transfer to the tax authorities.
This technical difference has significant practical impacts. The effect of each tax depends on the tax regime adopted, the geographical location of the company, the type of product or service, and the composition of the supply chain.
Indirect Tax Challenges in 2025
The year 2025 marks an intensification in electronic surveillance of the ICMS by the states, as well as the improvement of real-time data crossings by the IRS. In this context, the efficient management of indirect taxes is even more critical.
Errors in Tax assessment, incorrect classification of goods or faults in electronic bookkeeping (EFD) They can generate high fines and onerous assessments. It is essential to invest in technology, review internal procedures, and empower staff to reduce risks.
Impacts on Direct Taxes
Os direct taxes they are also constantly changing, especially in debates involving tax incentives, profits earned abroad, transactions with related companies abroad, and special tax regimes, such as those applicable to sectors of technology, agribusiness and energy.
Additionally, case law has been evolving rapidly, and changes in higher court decisions may alter interpretations about tax deductions and calculation bases, requiring constant monitoring of the most recent legislation and decisions.
Tax Compliance as a Competitive Factor
With the proximity of the application of new rules brought about by the tax reform, or tax compliance stands out as a factor of competitive advantage. Companies that invest in fiscal governance, consolidation of accounting data and integration between legal and accounting areas are better prepared to deal with inspections, defend positions, and take advantage self-regulation programs and incentives.
Tax intelligence, driven by technology and data analysis, has become an indispensable reality. More than seeking fiscal simplification - which is still a distant challenge -, companies need to invest in strategic management of the tax burden to operate safely and efficiently.
The Importance of an Integrated View of the Tax Scenario
Understanding the difference between direct and indirect taxes it's just the first step. Companies need to adopt a vision Integrated business, evaluating tax impacts, opportunities for tax planning and exposure risks that may compromise growth.
The era of tax intelligence is already under way, and betting on well-structured strategies is essential to build a sustainable future.
Specialized Consulting
A TACTIC It has a team of specialists in tax consultancy, ready to help your company adapt to the current scenario. With accurate diagnoses, risk assessment, and customized strategies, your company will be better prepared to face the challenges of the ongoing tax reform. Talk to our advisors and make safe and strategic decisions to strengthen your business.