The Federal Revenue Service has changed its position and now allows companies to claim PIS and Cofins tax credits on costs related to products and services required to comply with legal obligations essential to their economic activity.
The change was formalized through a binding Interpretative Ruling (Solução de Consulta), which must be followed by all tax auditors in the country.

The new stance stems from the interpretation of the criteria of essentiality and relevance established by the Superior Court of Justice (STJ) in a previous ruling, which determined that only expenses essential to the core activity can generate tax credits. In the case analyzed by the Revenue Service, a company was allowed to claim credits for expenses related to the cleaning and maintenance of equipment required to obtain and maintain an environmental license, as these activities are directly linked to the production process.

On the other hand, generic expenses required of any legal entity, without a direct link to the company’s core activity, were excluded from credit eligibility. The interpretation establishes that only costs related to legal obligations specific to the company’s business — and which would not be necessary if the company were not in operation — can generate the right to a tax credit.

The decision opens the door for other companies to assess the possibility of using similar credits, including for future periods, while retroactive values are more likely to depend on judicial discussion.

Despite this progress, there is still a perception that the benefit’s application is limited and requires caution due to ongoing legal uncertainty on the matter.

Read the full article: https://valor.globo.com/legislacao/noticia/2025/11/26/receita-garante-creditos-de-pis-cofins-sobre-insumos.ghtml