Split Payment is a new model that promises to revolutionize the way taxes are paid in Brazil.

With the government's recent decision to pay banks R$0,39 per transaction, the expectation is that this tax reform will facilitate real-time payments, thus reducing tax evasion.

In this article, we will explore how 'split payment' will work in practice, the projected revenue for banks, the challenges that companies may face, and the implications of this change on the national economic landscape.

Bank Compensation in Split Payments

The Brazilian government has set a fee of R$ 0,39 per transaction for banks in the split payment model, a mechanism that automatically separates the tax portion at the time of payment.

In practice, the measure recognizes the operational work of financial institutions, which will process billions of transactions and quickly transfer the funds to public coffers.

Considering the estimated volume of transactions, the sector's annual revenue could be between R$ 507 million and R$ 585 million , a range that reinforces the economic relevance of the service provided.

Furthermore, since the funds remain in the banks for only a short time before being transferred, the remuneration aims to compensate for infrastructure, technology, and system integration.

Still, companies are asking for clear rules to avoid increased costs and future disputes.

Objectives and Benefits of the Model

Split payment changes the logic of tax collection because it automatically separates, at the time of purchase, the portion of the tax that should go to the government.

Therefore, the money doesn't remain entirely with the company for longer than necessary, which speeds up the transfer and reduces operational errors.

In practice, this makes tax payments faster and more predictable , especially in high-volume transactions.

Since the tax amount is highlighted and sent in real time, the margin for improper withholding is significantly reduced.

This weakens tax evasion because the tax no longer depends solely on the taxpayer's subsequent initiative. "When the tax is segregated at the time of payment, the system becomes much more transparent and the chance of evasion drops significantly," says a tax expert.

Furthermore, the model favors same-day reimbursement of credits, which improves companies' cash flow and avoids excessive waiting times to recover accumulated amounts.

This increase in liquidity is crucial for companies that operate with tight margins.

This makes the process more operationally agile , reduces uncertainties, and increases the efficiency of the tax routine.

Transaction Volume and Amount Transmitted

Split payments will require nationwide scale to process between 1,3 and 1,5 billion transactions annually, with approximately R$ 6 trillion in transactions, according to government projections.

This volume reinforces the need for a technological architecture capable of operating in real time, reducing delays, and maintaining the integrity of tax revenue transfer.

Furthermore, the model's efficiency depends on the integration between banks, acquirers, and tax systems, as each transaction needs to automatically separate the tax portion before settlement with the supplier.

Therefore, the infrastructure must support peak demand, ensure traceability, and minimize failures that could generate additional costs for companies and the financial sector.

Nut	Price
Annual operations	1,3 to 1,5 billion
Amount moved	BRL 6 trillion

Therefore, the challenge is not only to process payments, but to ensure speed, reliability, and tax compliance on a large scale.

Calculation Methodology and Implications for Companies

Bank remuneration in split payments takes into account the period during which the funds remain in financial institutions before being transferred to the Treasury, as this time generates administrative, operational, and financial costs.

Therefore, the longer the funds remain in the account, the larger the base used to calculate payments to banks tends to be, which can be around R$ 0,39 per transaction.

This model seeks to balance the system's execution with the efficiency of tax collection.

However, companies should be aware of sensitive issues such as increased operating expenses, the need to adapt ERP systems, reconciliations and cash flows, as well as the risk of additional charges without clear criteria.

The absence of an objective methodology can widen disagreements and encourage litigation.

• Risco higher financial cost for companies
• Risco of litigation for determining the value
• Size to review tax systems and governance

Implementation Schedule

The decision regarding bank compensation must be formalized by the end of this year , as this parameter underpins the entire operational design of the split payment system.

Meanwhile, between 2024 and 2026 , government, financial institutions, and companies will adjust systems, data integration, and transfer routines to reduce errors and ensure the security of the real-time flow.

During this period, the model will be calibrated to account for the time the money remains in institutions before going to the government, which helps to avoid distortions and disputes.

Following that, adoption will occur in stages starting in 2027 , allowing for progressive adaptation by the tax authorities, banks, and taxpayers.

1. By the end of this year – definition of remuneration and operational rules
2. 2024 to 2026 – testing, technological integration and agent training
3. From 2027 – gradual start of full adoption

Split Payment represents a significant transformation in tax management in Brazil.

While it brings benefits such as real-time payment, it is crucial that all parties involved are prepared for the new challenges and that litigation that could delay its implementation is avoided.