2026 World Tax Guide | Regional profile (Indirect Tax)

The Brazilian tax environment requires deep and specialized skills to manage the complexity of a specific VAT system. With the continuous evolution of the digitalization of compliance and the increased efficiency of Governments seeking revenue collection, it becomes crucial for taxpayers to quickly adapt to this fast-changing and dynamic environment. Deloitte has been expanding its portfolio of services, leveraging more digitalization and AI to assist clients with the complexities of regulation. We also have practitioners with deep industry skills and a leading Operate process. Deloitte´s indirect tax practice, with its team of experienced and market-recognized practitioners, is a first-tier service provider in the country with more than 150 practitioners dedicated full-time to the development of new tax digital applications. By combining technology, highly skilled practitioners, diversified offerings, and large delivery scale, Deloitte´s indirect tax practice is assisting clients in their digital transformation journey via three broad impact areas:

• Function strategy, technology, and process: assisting organizations to identify an appropriate operational model for managing their functional responsibilities, technology, and process support—e.g., data management, analytics, enterprise tax integration—for aspects they choose to insource.

• Outsourced and managed services: co-sourcing or outsourcing specific processes for organizations—e.g., compliance, reporting, and documentation responsibilities—or assisting an organization to “operate” any aspect, or all, of its functional responsibilities (except decision-making responsibilities).

• Advisory: helping organizations understand, oversee, and align their domestic, international, or cross-border tax and legal positions, including mergers and acquisitions, and advising on accessing available government incentives.

Our VAT consulting practice stands out for its extensive and deeply rooted network across the country, supported by a global network. Our approach combines national insights with regional specialists, enabling us to provide tailored and effective tax solutions for our clients. The intensive use of technology in customized tax applications provides us with a leading offerings differentiator, combining the ability to not only advise but also to operate and implement tax solutions.

The Deloitte VAT practice has observed significant tax growth in our region over recent years. This growth is driven by evolving regulations and increased enforcement, with tax authorities’ emphasis on processes as a lever for compliance. Additionally, the ongoing tax reform in Brazil is reshaping the fiscal landscape, introducing new complexities and opportunities for businesses.

Our deep understanding of the Brazilian tax environment enables us to navigate through these complexities via Deloitte´s Brazil VAT practice, with tax applications designed to assist clients in tax compliance while optimizing their tax burden. This proactive approach has enabled our clients to manage the impact of tax reform on their operations and to remain competitive in a rapidly changing environment.

We have developed a suite of proprietary tax applications that enable us to serve our clients with exceptional dynamism, quality, and speed. These tax applications are designed to handle the distinctive complexities of the Brazilian tax system, and the context of the tax reform in course, assisting our clients to remain compliant and to reduce their tax burden.

Beyond our proprietary tax applications, we embrace cutting-edge digital capabilities such as advanced data analytics, machine learning, and automation. These technologies enable us to provide deeper insights, increase forecasting accuracy, and assist clients in streamlining their processes.

Technology is critical in dealing with huge volumes of indirect tax and global trade data and associated complex calculations in a changing tax system. Deloitte´s VAT practice addresses this need with innovative in-house-developed tax applications incorporating analytics and automation features.

Technology-enabled applications enable us to deliver new insights to clients, create efficiencies for internal teams, and provide new career opportunities for Deloitte Brazil’s practitioners.

Examples of proprietary in-house-developed tax applications are Tax Scan Analytics (“TSA”), Tax Credit Identification (“TCI”), e-Credac Tool, Reintegra Solution, Recof-SPED, PCAT Solutions, Siscomex Extrator, VAT Tool Kit, and Tax Reform Emulator.

Key service offerings

• Indirect tax compliance and reporting – operate;
• Indirect tax automation;
• Indirect tax advisory and planning;
• Sectorial and state tax benefits Assistance;
• Site location;
• Monetization of tax credits;
• Global trade advisory
• Advisory, Implement, and Operate for Tax Reform in Brazil

Wins

• Tax reform Advisory comprehensive approach: Journey that considers the calculation of tax and financial effects of the tax reform and impacts to be considered by the client;
• Guidance and support on sectorial state tax benefits;
• Tax opportunities diagnosis;
• Global trade advisory: tax classification (DUIMP).

Awards

• Globally, Deloitte was recognized with 174 Tier 1 rankings and 44 Tier 2 rankings in the 2026 ITR World Tax and World Transfer Pricing Guide.
• In Brazil, Deloitte was named Top Tier 1 in the General Corporate Tax, Indirect Tax, Transactional Tax, and Transfer Pricing categories.
• Additionally, 13 practitioners from Brazil (more information below) were honored in these rankings for providing quality tax and transfer pricing services to our clients.
• Partners Douglas Lopes, Luiz Fernando Rezende, Carolina Verginelli, Monique Teixeira Lourenço de Almeida, and Carolina Verginelli were nominated among the 2026 Indirect Tax leaders.
• Partners Carlos Eduardo Ayub, Daniel Macedo, and Marcelo Natale were nominated as leaders in the 2026 World Transfer Pricing ranking.
• Partner Flavia Crosara was nominated as the 2026 Women in Tax leader.
• Partners Mario Nascimento, Monique Teixeira Lourenço de Almeida, and Daniel Macedo were recognized as Notable Practitioners in the 2026 rankings.
• In 2025, Deloitte Brazil was named the Tax Advisory Firm of the Year and Transfer Pricing Advisory Firm of the Year at the ITR Americas Tax Awards.

Eminent leaders

Luiz Rezende 
National Tax Leader 
lrezende@deloitte.com

Carolina Verginelli
Indirect Tax Leader
cverginelli@deloitte.com

Monique Teixeira L. Almeida
Indirect Tax partner
molourenco@deloitte.com

Guilherme Giglio
Indirect Tax partner
ggiglio@deloitte.com

Alexandre Furman
Indirect Tax partner
afurman@deloitte.com

Cesar Redondo
Indirect Tax partner
credondo@deloitte.com

Orlando Velasco
Indirect Tax partner
ovelasco@deloitte.com 

Bruna Bellini
Indirect Tax partner
bbellini@deloitte.com

Yuri Amorin
Indirect Tax partner
yamorim@deloitte.com

Bruno Maestrini
Indirect Tax partner
bmaestrini@deloitte.com

Carlos Hunka
G&I Tax partner
chunka@deloitte.com

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