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Tax Reform and Sustainable Obligations

July 09, 2026 • 3 min read

The Tax Reform is driving one of the most significant changes in the Brazilian tax system in recent decades, also affecting companies that generate, transport, store, or dispose of waste.

Tax Reform is driving one of the biggest changes to the Brazilian tax system in recent decades. Although much of the discussion is focused on taxes on consumption and business operations, the topic also affects companies that generate, transport, store, or dispose of waste.

For this reason, understanding the impacts of Tax Reform has become essential for organizations that need to maintain environmental compliance, document security, and operational predictability.

What changes with Tax Reform?

Tax Reform provides for the gradual replacement of taxes such as PIS, Cofins, ICMS, ISS, and part of IPI with new collection mechanisms, especially IBS (Tax on Goods and Services), CBS (Contribution on Goods and Services), and the Selective Tax (IS).

In addition to simplifying the system, the change seeks to increase transparency and reduce tax distortions. However, companies will need to adapt internal processes, tax controls, and management procedures to meet the new requirements.

This scenario directly impacts operations related to reverse logistics, recycling, and waste management.

Waste and recycling gain relevance

The regulation of Tax Reform also addresses activities related to the environmentally appropriate disposal of solid waste.

Among the mechanisms provided are presumed tax credits for certain operations involving waste purchased from incentivized collectors and sent to environmentally appropriate processes, such as recycling, reuse, and material recovery.

Regardless of the debates about the effectiveness of these incentives, there is a consensus: waste traceability will become increasingly important to prove the regularity of operations.

Consequently, companies that maintain documented and organized processes tend to face fewer risks in audits and inspections.

Document management takes center stage

Many companies still associate waste management only with collection and final disposal. However, legislation requires a series of documents that prove the regularity of each stage of the operation.

These include:

  • Waste Transportation Manifest (MTR);
  • Final Destination Certificate (CDF);
  • environmental licenses;
  • transport records;
  • proofs of destination;
  • documents required by municipal, state, and federal agencies.

In addition, this information may be requested during inspections, environmental audits, licensing processes, and even accounting and tax analyses.

For this reason, keeping documentation up to date is no longer just an operational obligation. Today, it is a protective measure for the company.

Environmental compliance reduces risks

Tax Reform reinforces a trend already observed in recent years: companies need to demonstrate control over their processes.

In practice, this means that operations without traceability, incomplete records, or improper disposal may generate environmental, tax, and reputational risks.

On the other hand, organizations that invest in technical management are able to operate more safely, reduce liabilities, and maintain greater predictability in the face of regulatory requirements.

Therefore, sustainability and compliance go hand in hand.

How Mazola Ambiental supports your company

Given this scenario, having a specialized operation makes all the difference.

With 35 years of experience, Mazola Ambiental offers integrated solutions for waste management, reverse logistics, and environmentally appropriate disposal.

In addition to operational execution, the company issues all documentation required by the competent authorities at the federal, state, and municipal levels. In this way, clients benefit from traceability, compliance, and document security at every stage of the process.

This means greater peace of mind for audits, inspections, and accounting processes, including obligations that require proof of the environmental practices adopted by the company.

Tax Reform reinforces the importance of document organization and environmental compliance. In this context, having a specialized company by your side not only reduces risks, but also contributes to more efficient, safer operations that are prepared for the challenges of the future.

Click here to contact us and learn about our solutions.

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