liff.tax·tax reform 2026 → 2033
ai-native tax intelligence · brazil

Tax is becoming context.
We're building the layer that understands it.

You upload the documents you already have — balance sheet inbound NF-e XML contracts SPED — and LIFF/tax extracts and projects the 2026–2033 reform's impact across multiple axes: how the reform reshapes the prices you charge clients, the impact on your suppliers' prices and costs, how to renegotiate contracts, which clauses need adjusting, and a year-by-year income-statement (DRE) projection through the reform. It's the AI-native solution to orchestrate your ERP, tax and accounting around your tax-reform strategy.

EC 132/2023LC 214/2025split paymentIBS · CBS · IS
liveliff.ledger
tenant ▸ 14.972.503/0001-65
invoice · bank · split · livesample · 60s
* synthetic data · sandboxliff.api / events
//01·the system

Analyzes.
Projects.
Decides.

LIFF is not a module of your ERP, nor one more tax tool. It's the agentic AI solution that delivers the full strategic management of the reform — financial and commercial impacts, contract renegotiation, cash-flow impacts, on top of the fiscal and tax impacts. In real time, with your company's real data.

01

Analyzes

You upload the documents your company already has. LIFF/tax captures and analyzes every source — deterministic parsing for XML and SPED, AI reading for contracts and the balance sheet — and structures the data for projection.

  • nfe.xml
    inbound NF-e XML
    items · CFOP · NCM · ICMS/IPI/PIS/COFINS
  • sped.parse
    SPED Fiscal · Contribuições
    assessment · credit · blocks
  • contrato.llm
    contracts
    clause · index · embedded tax
  • balanco.llm
    balance sheet · income statement
    net revenue · margin · EBITDA
  • company.dossie
    company dossier
    CNPJ · regime · sector · mix
  • extract.queue
    async extraction
    queue · status per document

02

Projects

On top of the extracted data, it runs the reform engine across multiple axes — by counterparty type and along the 2026–2033 transition.

  • axes.four
    four axes
    accrual · cash · compliance · supply chain
  • counterparty
    6 counterparty types
    B2B · Simples · exempt · B2C
  • tax.engine
    IBS · CBS · IS engine
    calculation trail · legal basis
  • credit.ledger
    IBS and CBS credit
    segregated · LC 214
  • timeline.engine
    transition 2026—2033
    which rule · which year
  • impact.cash
    cash impact
    split payment · credit at D+0

03

Data for decisions

Every projection comes back with its assumptions on record and the source of each number — everything a decision, report or forecast needs: which contracts to renegotiate, which clauses to adjust, how to rebuild prices and the effect on cash flow.

  • proj.contrato
    contract renegotiation
    floor · ceiling · per counterparty
  • proj.pricing
    price rebuild
    pass-through · margin per SKU
  • proj.caixa
    cash projection
    split · credit at D+0
  • assumptions
    auditable assumptions
    source · assumption on record
  • copilot.soon
    copilot
    on the roadmap
  • api.soon
    REST · MCP · webhooks
    on the roadmap
//02·The escalation

Today your company runs on multiple sources of tax and accounting data. Under the new reality of the reform, that complexity turns into strategic-planning errors and operational errors.

01
The ERP record≠The NF-e XML
02
The issued invoice≠The cash reconciliation
03
The tax assessed≠The tax subject to split payment
04
The sale amount≠The amount settled in cash
05
The month's assessment≠The month's cash
06
Today's rule≠Tomorrow's rule

Each divergence is silent today. From 2027 on, every one of them starts producing a direct financial impact — on price, on margin and on cash.

//03·The breaking point

In 2027, the deep changes start to surface.

Split payment changes cash before the assessment. At the moment of settlement, the financial system carves out the IBS and CBS portion and forwards only the net amount due to the supplier. Without continuous reconciliation between invoice, payment and bank, your company discovers the impact far too late.

LC 214/2025, split-payment regulation for IBS and CBS.

INVOICE ISSUEDR$ 100.000,00SPLITWITHHELD AT SETTLEMENTR$ 12.700,00IBS + CBS · effective rate 12.7%NET TO SUPPLIERR$ 87.300,00what lands in the account
//04·the knowledge graph

Underneath it all, a tax knowledge graph.

A company's fiscal, accounting and financial data lives in separate systems — ERP, fiscal bookkeeping and banks. Stored in isolated tables, that data demands manual cross-referencing for every new analysis. The knowledge graph solves this at the source: each invoice, contract, credit, supplier and reform rule becomes an element connected to the others. When a rate changes or a contract is adjusted, the impact propagates automatically across the multiple analysis axes — prices, costs, contracts, cash and income statement. It's this structure that lets you answer, with precision and traceability, questions that depend on cross-referencing all those sources at once.

live·semantic context · not tables·grows with every invoice
SEFAZ27 statesOfficial Calc.Receita FederalMunicipalityNFS-eNF-eproductNFS-eserviceCT-etransportERPProtheus · SAPOrdersales orderInventoryoutboundTax EngineIBS · CBS · ISReconcilematchingCredit LedgerIBS / CBS segregatedAudittrailBankOpen FinancePIXsettlementAcquirerCielo · StoneIBS · CBStaxesSplit PaymentwithholdingNet cashpost-taxDecisionCFO · accountant · tax authority@fiscalagent@reconcileagent@cadastroagent@cfoagent@auditagent@integrationagent
fiscaloperationalfinancialliffagenttaxoutputexternal

Decision-making no longer depends on a complex, error-prone and limited analysis layer — it becomes orchestrated agentically with AI. The reform is the starting point — the value is in the connections, which expand with every invoice, contract and rule taken in.

The full thesis
//05·autonomous routineslive

Routines that run for you.

Agents work continuously and autonomously: they classify invoices, link payments to their invoices, remove duplicates in the supplier registry, monitor net cash and log every step for audit. Each agent operates in a specific domain, with its own confidence level — above the defined threshold it decides autonomously; below it, it routes the question to a human for review.

live·6 domains·4,624 decisions today·94.7% avg. confidence
Tax Agentrunning

@fiscal

Roadmap — classify, validate and explain tax operations.

toolsclassify_ncmvalidate_xmlexplain_rule+ 1
Reconciliation Agentrunning

@reconcile

Roadmap — link invoices to payments and detect split payment.

toolsmatch_paymentdetect_splitopen_exception+ 1
Master-Data Agentrunning

@cadastro

Roadmap — normalize products, infer NCM, deduplicate suppliers.

toolsinfer_ncmnormalize_descriptiondeduplicate+ 1
CFO Agentrunning

@cfo

Roadmap — project net cash and flag margin risk.

toolsproject_cashsimulate_scenarioflag_risk+ 1
Audit Agentrunning

@audit

Roadmap — version decisions and prepare defense dossiers.

toolstrace_decisionprepare_dossierverify_integrity
Integration Agentidle

@integration

Roadmap — map ERP fields and monitor sync failures.

toolsmap_fieldsdetect_inconsistencyretry_sync

Every agent decision is logged — with the rule applied, the input data, the result and the tool used. Fully traceable.

See it in the docs
//06·The turn

You upload documents. LIFF/tax hands back a decision.

You upload the documents you already have; LIFF/tax extracts the data and projects the reform's impact across multiple axes — which contracts to renegotiate, how to rebuild prices and the effect on cash — with no need for outside consultants. It's the company in command of the reform.

Step 1 · Ingestion

01

Balance sheet, inbound XML, contracts and SPED

You upload the files you already have. Inbound/outbound NF-e and SPED are read deterministically; balance sheet / income statement and contracts, by AI.

Step 2 · Extraction

02

A document becomes structured data

Sparse, disconnected data is structured to surface the strategic insights a company needs to navigate the reform with precision.

Step 3 · Multiple axes

03

Accrual, cash, compliance and supply chain

The engine reads the reform's impact across multiple independent axes and connects the reform's variables; AI agents bring structured information to life.

Step 4 · Projection

04

Contract, price, cash and income statement

Out come the contract renegotiation points (floor and ceiling), the price and margin rebuild, the split-payment impact on cash, and a year-by-year income-statement (DRE) projection. AI delivers contract review at scale, on the specific clauses the reform affects.

Roadmap · Copilot

05

Ask in plain language, with citations

Your finance, accounting and tax teams gain a conversational AI with access to your company's entire data base. It makes business-specific questions easy to ask and answers them with greater precision.

The reform doesn't happen all at once

Eight years of transition. Four critical inflection points.

  1. 2026

    Baseline

    CBS and IBS shown on fiscal documents. Test rate, no actual collection. Validation and diagnosis phase.

  2. 2027

    CBS effective

    PIS/Cofins abolished. IPI to zero (with exceptions). Split payment begins to operate. Cash changes before the assessment.

  3. 2029

    IBS ramping up

    Progressive replacement of ICMS and ISS. Coexisting regimes. Assisted assessment takes center stage.

  4. 2033

    Full regime

    New regime fully consolidated. Whoever arrives without continuous reconciliation arrives with accumulated liabilities.

Built on

  • ·EC 132/2023
  • ·LC 214/2025
  • ·Official calculator — Receita Federal
  • ·SEFAZ technical notes

Reads the documents that come out of

TOTVS ProtheusTOTVS RMSAP S/4HANASAP Business OneSankhyaSeniorOmieBlingConta Azul

Before the switchover day

A smooth transition doesn't happen on the switchover day. It starts earlier — when the company begins measuring the impact continuously.

Or join the early-access waitlistenter
horizonte2026 → 2033regraEC 132/2023 · LC 214/2025ler a tese