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GETCATax Studies Group on
Agribusiness Value Chains
PTENES

GETCA

Grupo de Estudos Tributários das Cadeias do AgronegócioTax Studies Group on Agribusiness Value Chains

From fertilizer to port, GETCA studies taxation across every link of agribusiness value chains and takes that work to those who regulate, judge and legislate.

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Agricultural marketGrains, livestock, exchanges, FX and interest rates, with source and date View prices
  • 5sector chambers, one for each link of the chain
  • 4cross-cutting committees for issues that span every link
  • 2033year IBS and CBS take full effect

Almost every tax debate in agribusiness stops at the farm gate

Each link in the chain has its own regime: inputs, the producer, storage, freight, industry, the trading company. In the transition to IBS and CBS, all of them change at once, and the tax credit in one link depends on what happened in the previous one. GETCA exists to study the whole equation, with method and independence.

Progress of the transition toward 2033—

Today, —

  1. 2026

    Test phase, with CBS at 0.9% and IBS at 0.1%.

  2. 2027

    CBS takes effect; PIS and Cofins are abolished.

  3. 2029 to 2032

    Gradual phase-down of ICMS and ISS, with a proportional increase in IBS.

  4. 2033

    IBS and CBS in full; ICMS and ISS are abolished.

Timeline set by Constitutional Amendment 132/2023 and Complementary Law 214/2025.

Agribusiness accounts for a quarter of Brazil's economy and almost half of the country's exports.

  • 25.1%of Brazil's GDP in 2025
  • 48.5%of Brazilian exports in 2025
  • USD 149 bnagribusiness trade surplus in 2025

That is why the taxation of every link in these chains is a matter of national interest.

Sources: Cepea/Esalq-USP and CNA, 2025 agribusiness GDP; Ministry of Agriculture and Livestock, 2025 agribusiness trade balance.

The whole chain, link by link

Five chambers cover everything from inputs to export. Members join through the chamber for their link, and each one has a coordinator, an annual work plan and a delivery schedule.

  1. Link 1

    Inputs, machinery and implements

    Fertilizers, crop protection, seeds, capital goods and the dealers that supply the field.

    View chamber
  2. Link 2

    Farm and livestock production

    Producers, as individuals or companies, whether or not they are IBS and CBS taxpayers.

    View chamber
  3. Link 3

    Storage and transportation

    General warehouses, storage, freight and the paperwork for goods in transit.

    View chamber
  4. Link 4

    Agro-industry and bioenergy

    Processing, ethanol plants, cogeneration and the specific regimes.

    View chamber
  5. Link 5

    Marketing, trading and export

    Domestic market, trading, export and shipment at the port.

    View chamber

Cross-cutting committees

Research comes first

From there, GETCA speaks up wherever the sector's rules are written, interpreted and applied.

  • Technical notes and studies

    Analysis of contested points in the legislation, organized by link in the chain.

  • Regulation

    Formal submissions to public consultations and hearings of the IBS Management Committee, the Federal Revenue Service and state finance departments.

  • Institutional representation

    Presence before every national body that shapes the sector's taxation, from the National Congress to the IBS Management Committee, and in federations, cooperatives and rural unions.

  • Amicus curiae

    Requests to join cases of interest to agribusiness value chains, under article 138 of the Brazilian Code of Civil Procedure.

  • Seminars and courses

    Technical meetings, conferences and working groups open to members and guests.

  • Publications

    Annotated tracking of administrative and judicial case law and of the rules that affect the sector.

Work calendar

The work runs year-round, in meetings with set agendas, minutes and named owners.

Committees: a technical meeting every month

  • Monthly

    Committee meetings

    Monthly technical discussion of the issues that cut across the chain: the reform transition, litigation, income, assets and succession, and international taxation.

  • Year-round

    Sector chamber meetings

    Follow-up on each link's work plan and preparation of technical notes.

  • Year-round

    Seminars and technical meetings

    Technical events open to members and guests, with experts from agribusiness value chains.

  • Annual

    Annual meeting

    Brings together members, chambers and guests to review the year and set the sector's tax agenda.

  • Annual

    Ordinary General Assembly

    Approval of the annual accounts and election of governing bodies, when applicable.

  • Ongoing

    Technical notes

    Published as studies are approved by the Technical and Scientific Council.

View the planned calendar through 2033

Representation before every national body

GETCA brings technical research to every body that writes, regulates, administers and adjudicates the taxation of agribusiness value chains.

  • National CongressChamber of Deputies and Federal Senate, where the law is written.
  • Ministry of FinanceTax policy and the reform's joint acts.
  • Federal Revenue ServiceCBS regulations, rulings and compliance obligations.
  • IBS Management CommitteeIBS regulations and administration.
  • ConfazICMS agreements during the transition.
  • PGFNTax debt collection, tax settlements and the National Treasury's legal positions.
  • CARFFederal administrative tax appeals.
  • STF and STJAmicus curiae participation in the sector's cases.
  • Ministry of Agriculture and LivestockAgricultural policy and its tax effects.

Guiding principle

Every institutional position GETCA takes is preceded by a written study, reviewed by the Technical and Scientific Council and published with the names of those technically responsible.
The association does not endorse statements of convenience or any position it could not defend before the body it addresses.

What GETCA does not do

Independence is what gives the research its value.

  • No individual tax consulting or advisory services.
  • No sponsorship of cases for members or third parties.
  • No representation of any member's commercial interests.
  • No party-political affiliation.

Founding group

The first registrations form GETCA's founding group, open to accountants, lawyers, economists, business administrators, farmers and companies across agribusiness value chains.

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