A não cumulatividade e a reforma tributária

Abstract

The non-cumulative method is a feature of multi-phase taxes. Its primary advantage is that it shifts the tax burden to the final consumer. This process does not burden companies and minimizes its impact on economic decision-making processes. To achieve this, a compensation mechanism is used. It guarantees taxpayers the right to deduct the tax collected at the previous stage of the production chain from the tax due in the subsequent stage. As a result, tax is levied only on the value added between stages, avoiding the "cascade effect." The main goal of this paper is to examine the non-cumulative method and its application to the IBS and CBS, the two central taxes introduced by the Tax Reform. It will analyze the Constitutional Amendment nº. 132/2023, which significantly reforms the taxation of goods and services, along with Complementary Law nº. 214/2025, which establishes the overall rules of these taxes. This article provides a theoretical overview of the concept of the non-cumulative method, followed by insights into the specific type of VAT and the deduction mechanism implemented in the reform. It will explore the scope of the right to offset, constitutional limits on non-cumulative taxes, and how issues explicitly delegated to supplementary legislation by the Constitution have been addressed. In conclusion, the article will evaluate the benefits of the post-Tax Reform taxation model, determine whether the recent changes effectively address the key challenges, and identify any obstacles to successfully implementing the non-cumulative method.