--- title: "How to Calculate Split Payment in Your Cash Flow: Impact and How to Prepare | VMAHUB" description: "Learn how to model the impact of Split Payment on your company's cash flow, with a practical example for a mid-sized business. Step-by-step guide." canonical: "https://vmahub.com/en/blog/calcular-split-payment-fluxo-de-caixa/" language: "en" source: "VMAHUB" --- - \[Home\](https://vmahub.com/en/) - \[Blog\](https://vmahub.com/en/blog) - How to Calculate Split Payment in Your Cash Flow: Impact and How to Prepare Split Payment, Cashback & Tax Credit # How to Calculate Split Payment in Your Cash Flow: Impact and How to Prepare Learn how to model the impact of Split Payment on your company's cash flow, with a practical example for a mid-sized business. Step-by-step guide. **Last reviewed:** August 13, 2026 ![How to Calculate Split Payment in Your Cash Flow: Impact and How to Prepare](https://vmahub.com/assets/img/posts/blog/calcular-split-payment-fluxo-de-caixa.webp) ## Executive Summary Split Payment fundamentally changes how money flows into and out of a company. Taxes that used to sit in your cash account for a few days or weeks are now automatically withheld at the moment of payment — and this has a real impact on financial planning. In this guide, Vivian Sampaio shows how to model that impact on cash flow with a practical example for a mid-sized business. ## Understanding the Cash Flow Impact ### The Current Model (Without Split Payment) Under the current model, when a company makes a sale: ### The Split Payment Model **Practical result:** Split Payment reduces the effective amount that lands in the company’s cash account. For a company with gross monthly revenue of R$ 10 million, this can mean R$ 2.65 million less in cash per month. ## Practical Example: Mid-Sized Company — With and Without Split Payment **Company:** Confecções Veste Bem Ltda (mid-sized company, Lucro Real (actual-profit regime)) **Monthly revenue:** R$ 500,000 **COGS (cost of goods sold):** R$ 300,000 **Operating expenses:** R$ 120,000 ### Current Scenario (Without Split Payment) ### Scenario with Split Payment (2027+) **Analysis:** The company faces a significant cash shock. Split Payment reduces cash inflow by R$ 132,500 per month (CBS+IBS on sales), but the company also pays less on its purchases (suppliers withhold CBS/IBS on what they sell to it). ## Modeling the Impact: Step by Step ### Step 1: Calculate CBS/IBS on Sales ### Step 2: Calculate CBS/IBS on Purchases (which you no longer pay) ### Step 3: Calculate the Net Cash Impact ### Step 4: Consider the Timing ## Impact on Working Capital Split Payment primarily affects **working capital** because: - Lower receipts per sale — the company needs more sales to generate the same operating cash - Different timing — under the old model there was a “window” between receiving and paying; with Split Payment that window disappears - Need to review credit limits — banks that assess credit limits should consider the net amount, not the gross **Example:** A company with a R$ 1 million credit limit based on R$ 500,000 in monthly revenue may find that its effective limit is lower because Split Payment reduces the amount that lands in cash. ## How Business Owners Should Prepare ### Short Term (2026) - Review customer contracts — many contracts contain clauses based on gross revenue that need to be adjusted - Alert customers — if you operate B2B, your customers need to know they will apply Split Payment to their payments - Review protection clauses — personal guarantees and sureties may need to be recalculated - Calibrate prices — the final consumer price should reflect the CBS+IBS that will be withheld ### Medium Term (2027+) - Renegotiate credit limits — with banks and suppliers - Adjust financial planning — cash projections based on net revenue - Review your financing structure — if the company relied on the tax “float,” it needs an alternative source - Invest in receivables management — collect faster to offset lower inflows ## Practical Checklist - Project cash flow with Split Payment (net revenue, not gross) - Review contracts with customers and suppliers - Calculate additional working capital needs - Assess the need for a supplementary credit line - Train your finance team for the new model - Adjust management systems (ERP) to reflect net amounts - Review financial KPIs (net gross margin, not gross) Want to understand how the tax reform affects your sector? On /napratica, VMAHUB publishes practical guides for businesses. For a personalized analysis of your case, talk to our team: [contato@vmacompliance.com.br](mailto:contato@vmacompliance.com.br) **Read also:** - \[Split Payment: What It Is and How It Works\](https://vmahub.com/en/blog/split-payment-reforma-tributaria) - \[Split Payment and ERP: How to Adapt Your System\](https://vmahub.com/en/blog/split-payment-erp-integracao) - \[Tax Credit Under the Reform\](https://vmahub.com/en/blog/credito-tributario-reforma-tributaria) ## Want to apply this content to your reality? If the topic “How to Calculate Split Payment in Your Cash Flow: Impact and How to Prepare” raised a practical question, send us your context. The VMAHUB team will get back to you with the best next step. ### Choose the channel that works best to start the conversation. 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