IBS and CBS in public tenders: survey shows 80% of public sector suppliers still don't know how to price for 2027

What the survey revealed

A survey by Portal de Compras Públicas, conducted between August 5 and 31, 2026 with 365 companies registered on the platform, revealed a worrying picture of the readiness of those who sell to the public sector. (cite index="37-4,37-5">A survey conducted by Portal de Compras Públicas reveals that 80% of government suppliers do not have a full understanding of how the new rules of the Tax on Goods and Services (IBS) and the CBS will affect pricing. Only 20% say they have full clarity on the impacts of the new tax model.

The breakdown by level of understanding is even more revealing: (cite index="19-10">32.6% said they partially understand the changes, while 29.6% said they do not understand their effects and 17.8% admitted they are unaware of the details of the new legislation.

Pricing is the biggest obstacle

Among the challenges listed by respondents, the pricing issue leads by a wide margin. (cite index="30-8">When asked about the main obstacles to adaptation, 38.9% of companies pointed to the revision of pricing structures, while 24.1% cited the adaptation of tax systems and processes. As a direct consequence, (cite index="30-9">63.9% of suppliers expect the new system to cause an increase in prices offered to the public sector.

The scenario becomes more delicate for smaller companies. The survey also indicates that a large portion of suppliers believe the reform will make participation in public procurement more complex for small and medium-sized businesses, with a significant share expecting this process to become "much more complex." Given this, it is no surprise that (cite index="19-3">65.7% of respondents intend to seek external support to navigate the transition.

Why this is more urgent than it seems

The deadline is not far off. (cite index="19-5">The approaching effective date of the Contribution on Goods and Services (CBS), scheduled for January 2027, still raises doubts among companies that supply products and services to the public sector. The CEO of Portal de Compras Públicas sums up the risk directly: (cite index="37-9">"Those who don't prepare now risk losing margin or competitiveness", since contracts signed without a tax adjustment clause can lock in outdated values for up to 12 months.

The survey itself points to the practical path forward: (cite index="30-3">Portal de Compras Públicas recommends that suppliers run pricing simulations with CBS and IBS in advance and map out early the need for amendments to active contracts.

What tax and IT teams should review now

For those working in tax, accounting, or IT within companies that sell to the public sector — or who simply need to recalculate prices under the "tax-exclusive" calculation logic — some points deserve immediate attention:

• Simulate the final price considering IBS and CBS shown separately, without simply adding a fixed percentage to the current value;
• Map long-term contracts and current price registries that will need an amendment before the shift to 2027;
• Check whether the ERP and the tax document issuer already correctly calculate IBS/CBS credits per item, which are essential for net price formation;
• Involve tax, procurement, sales, and IT in the same working group, since pricing has stopped being an isolated task of the tax department;
• Review cost spreadsheets used in bid proposals, taking into account the possibility of economic-financial rebalancing provided for by law for contracts already signed.

It's worth remembering that, in 2026, the CBS and IBS test rates remain low and collection is waived for those who correctly comply with accessory obligations — but this does not eliminate the need for price simulations for 2027, when CBS collection actually takes effect.

This content is informational and does not replace guidance from your accounting team, which should assess the specific impact of each contract and tax regime.

If your company supplies the public sector or simply needs to organize its pricing in light of the tax reform, talk to Edoo and find out how to prepare your tax operation for 2027.