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Sector · Beverages

Beverages: the same beer changes CEST, tax rate and tax depending on the package, the buyer and the year

A can, a returnable bottle and a keg of the same label have different tax substitution codes. A sale to a supermarket and a sale to a distributor carry different PIS and Cofins (federal contributions on revenue). And in 2027 part of this calculation moves: PIS and Cofins are replaced by CBS (the new federal consumption tax) and by the Selective Tax.

This page gathers what DFSpro read in official sources about cold beverages, ICMS-ST, IPI, production control and the transition of the tax reform. Anything that was not read in an official source is marked "not checked". The tax decision belongs to the client. Our role is to design the setup in SAP and prove that it works.

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Tax map

What weighs on beverages, tax by tax

Each row below shows the rule that most affects the producer, the importer and the distributor of beverages, the legal basis that was opened and the point where the setup usually fails.

The direct answer

In beverages, the tax depends on three facts that the master data must keep: the package, the type of buyer and the date of the operation.

To start the conversation: does your product master already say, by package and by type of buyer, which PIS and Cofins regime applies and which items fall under tax substitution (ST)?

The short answer: if it does, the invoice of each sale comes out with the right regime for the retailer, the distributor and the final consumer. If it does not, the starting point is a matrix of package by buyer, tested on one month of invoices.

TaxRule that hits the sector mostLegal basis readWhere it usually breaks (DFSpro's judgment)
PIS and Cofins, cold beverage regimeFor water, soft drinks, teas, fruit drinks, non-alcoholic beer, sports drinks, energy drinks and beer, the charge is concentrated on the producer and the importer. Sale in general: 2.32% of PIS and 10.68% of Cofins. For a retailer or a final consumer, these rates are reduced by 19.82% and 20.03%. The retailer as defined in the law sells at a zero rate.Law 13.097/2015, arts. 14, 17, 24 to 32 and 36A buyer treated as a retailer without meeting the 75% of revenue from final consumers in the previous year.
PIS and Cofins on importsImport of water, soft drinks and similar: 3.31% and 15.26%. Items of item IV of art. 14 (22.03 and 2202.90.00 Ex 03): 3.74% and 17.23%. Values are from the wording of Law 13.137/2015 marked in the text.Law 13.097/2015, art. 24Import calculated with the domestic sales table.
IPIA rate of 4% for most items and 6% for those in item IV of art. 14 (22.03 and 2202.90.00 Ex 03), with a 25% reduction when the goods go to a retailer or a final consumer, as long as the counting equipment is installed and working. Suspension of IPI is forbidden on the producer's outputs.Law 13.097/2015, arts. 15 to 23 and 35The 25% reduction applied without the counter condition.
ICMS-ST on beveragesAlcoholic beverages (except beer and draft beer) in Annex III, and beers, draft beers, soft drinks, waters and other beverages in Annex IV of ICMS Agreement 142/18, with NCM and CEST per item, and even per package.ICMS Agreement 142/18, clauses 2, 7, 10, 11 and Annexes III and IVCEST in the master data different from the CEST of the package sold.
ICMS on transfers between plants and distribution centersA non-incidence rule since 1/1/2024 on outputs to an establishment of the same owner, with the credit kept and the taxpayer's option to tax (form and deadline of the option: not checked). The DIFAL of LC 190/2022 reaches the final consumer, not the transfer.LC 204/2023; LC 87/1996, art. 12, §§ 4 and 5An old taxed-transfer parameter still active.
Selective Tax (from the tax reform)It applies to the production, sale and import of alcoholic beverages (NCM 2203, 2204, 2205, 2206 and 2208) and sugary drinks (2202.10.00). It applies only once, with no credit. Rates: ordinary law, not yet read.LC 214/2025, arts. 409, 410, 422 and Annex XVIIMaster data without alcohol content, volume and primary package.
IBS and CBSCBS and the Selective Tax (IS) are charged from 2027, and PIS and Cofins are ended. In 2027 and 2028 IBS (the new state and city consumption tax) starts at 0.05% of the state share and 0.05% of the city share. Standard rate and benefits by beverage: not checked.EC 132/2023, ADCT arts. 126 to 128The old and the new rule living together in the same tax period.
Index

Choose your entry point by role

Four entry points, one per role, going straight to the block that answers your question.

01Tax and fiscal

What Law 13.097 says about PIS, Cofins and IPI on cold beverages.

Go to the section

02IT and SAP integrator

The setup points of the sector, shown as DFSpro's judgment.

Go to the section

03Management and decisions

What the reform does to PIS, Cofins, IPI and beverages.

Go to the section

04Production and control

Seal, counter and registration: what the law requires from those who produce beverages.

Go to the section
Direct links
Direct links:tax mapICMS-ST by itemobligationslaws readfive areashow DFSpro comes inquestionswhere to start
Cold beverage regime

PIS, Cofins and IPI: what Law 13.097 says about cold beverages

Section IX of Law 13.097/2015 was read in the compiled text from Planalto. The old law that covered the subject, arts. 58-A to 58-V of Law 10.833/2003, appears there as revoked by Law 13.097 itself.

Which products are covered

Art. 14 lists heading 22.01 (waters), 22.02 (soft drinks and other non-alcoholic beverages), 22.03 (beer), code 2106.90.10 Ex 02 and Ex 03 of 2202.90.00. The sole paragraph limits 22.01 and 22.02 to water, soft drinks, teas, fruit drinks, non-alcoholic beer, sports drinks, energy drinks and ready mixes with inositol, glucuronolactone, taurine or caffeine.

Who pays and who sells at zero

The producer and the importer pay the contributions at the rates of art. 25. The retailer, defined as the company that sold to final consumers 75% or more of the revenue of the previous year (art. 17), sells at a zero rate (art. 28), but takes no credit on resale with this reduction (art. 29).

Credit for the buyer

A buyer under the non-cumulative regime takes a credit on the purchase, at the values the seller states in the invoice (arts. 30 and 36). Under the cumulative regime, the credit is presumed (art. 31). A buyer under the Simples Nacional (the simplified regime for small companies) generates a credit of 0.38% of PIS and 1.60% of Cofins on the purchase value.

Freight, made-to-order work and equivalence

Freight goes into the PIS and Cofins base of the producer and the wholesaler (art. 27). On resale, an establishment tied to the producer by control, branch, common partner or the purchase of more than 20% of the volume is treated as a producer for IPI (art. 18). In made-to-order processing, IPI is charged at both ends (art. 21).

Official source, read on 19/10/2026

Law 13.097/2015, arts. 14 to 38. The producer's invoice must show the trade mark, the type of package and the volume (art. 23) and the amounts due of PIS and Cofins (art. 36). The minimum values of IPI, PIS and Cofins by classification, type of product and container size are in Annex I (art. 33); the content of Annex I was not opened.

Reading caveat

The compiled text from Planalto shows the old wording and the wording given by Law 13.137/2015 side by side, and the reading tool does not tell what is struck through. The values on this page are the ones the text marks as the wording of Law 13.137. Check the struck-through text at the source before using it in a calculation.

ICMS-ST

ICMS-ST on beverages: what ICMS Agreement 142/18 lists by item

Annex I of the agreement only lists the segments: 02 for alcoholic beverages (except beer and draft beer) and 03 for beers, draft beers, soft drinks, waters and other beverages. The items are in Annexes III and IV, as clause 7 requires.

Annex III: alcoholic beverages, except beer and draft beer

It lists 24 items with CEST 02.001.00 to 02.024.00 and one catch-all item (02.999.00). Spirits, liqueurs, whisky, vodka, gin, tequila, cider, wines from fresh grapes (NCM 2204) and cocktails come in by NCM and description.

Annex IV: beers, draft beers, soft drinks, waters and other beverages

It gathers mineral waters, soft drinks, syrup for pre-mix and post-mix machines, soft drink capsules, energy drinks, sports drinks, beer, non-alcoholic beer and draft beer. The description changes with the package.

CEST by package

Beer has its own item for each package: returnable glass (03.021.00), non-returnable glass (03.021.01), aluminum (03.021.02), can (03.021.03), keg (03.021.04), PET (03.021.05) and others (03.021.06). Non-alcoholic beer follows the same breakdown under code 03.022. Draft beer: 03.023.00.

Who adopts it and how it is calculated

ST in interstate operations depends on a specific agreement between the states (UFs) (clause 2). The base is the final price set by a public body; if there is none, the PMPF (the average final consumer price), the price suggested by the producer or importer, or the sender's price with freight, insurance and MVA (the preset markup) (clauses 10 and 11). Which UFs apply each item: not checked.

Official source, read on 19/10/2026

ICMS Agreement 142/18, CONFAZ text read in full. The last amendment listed is Agreement 107/26. The agreement revoked ICMS Agreement 52/17 (clause 34). Items 1.0, 2.0 and 4.0 on water in Annex IV were revoked by Agreement 150/20, effective from 01/06/2021, and the description of waters in non-returnable packages was changed by Agreement 95/24, effective from 01/09/2024.

DFSpro's judgment

A company that sells the same brand in cans, PET and returnable glass makes three ST classifications, and the rule changes if the product leaves for on-site consumption. The package must be master data, not free text in the description.

Production control

Seal, counter and registration: what the law requires from those who produce beverages

The most common question in the sector is whether a beverage has a control seal. The answer depends on an act of the Federal Revenue Service, and this section separates clearly what the law says from what has not yet been checked. It also covers the requirements for registration, for a production counter and for proof of origin.

ControlWhat the official source says
Production countersArt. 35 of Law 13.097 requires the producer of cold beverages to install counting equipment that identifies the type of product, the package and the trade mark. The Federal Revenue Service sets the form, limits, conditions and deadlines. The Revenue rule that sets this: not checked.
IPI control sealArt. 46 of Law 4.502/1964 and arts. 284 to 290 of the RIPI cover the seal for the products listed in an act of the Federal Revenue Service, made by the Mint (Casa da Moeda). Which beverages are in that act today: not checked. Arts. 27 and 28 of Law 11.488/2007, as read, cover counters and seals for cigarettes.
Registration and standards at the Ministry of AgricultureLaw 8.918/1994 requires registration, standardization, classification, inspection and oversight of the production and sale of beverages (art. 1), and standards of identity and quality (art. 4). Decree 6.871/2009 appears at Planalto as revoked by Decree 12.709/2025, of 31/10/2025, which regulates the same law. Registration procedures by product: not checked.
Tax document without originA wholesaler that holds or ships a product of art. 14 without proof of origin answers for the IPI (art. 22 of Law 13.097), and a product without the required seal or label cannot be received without the recipient answering for the tax (art. 62 of Law 4.502).
Tax reform

What the reform does to PIS, Cofins, IPI and alcoholic and sugary beverages

For the beverage sector, the reform is not just a swap of acronyms. It changes what is taxed, the base, the moment of the charge and the way the tax is calculated, and it creates a tax of its own for alcoholic and sugary beverages. Everything below was read in the compiled text of LC 214/2025, with the changes of LC 227/2026, and in EC 132/2023.

What changes in 2027

EC 132 (ADCT art. 126) orders CBS and the Selective Tax to be charged from 2027, PIS and Cofins to be ended and the IPI rate to be reduced to zero, except for products with incentivized production in the Manaus Free Trade Zone. In the same year, LC 214 also revokes, in Law 13.097, arts. 24 to 32, 34 and 36 (art. 542, LXII, with effects under art. 544, III) and removes PIS and Cofins from art. 14.

Selective Tax on beverages

The IS applies to production, extraction, sale or import (art. 409). Alcoholic and sugary beverages are in § 1, IV and V. Annex XVII lists alcoholic beverages under NCM 2203, 2204, 2205, 2206 and 2208 and sugary ones under 2202.10.00. It applies only once, with no credit (art. 410), and for alcoholic beverages only in a primary package (§ 2).

IS rates

The rates come from an ordinary law (art. 422). For alcoholic beverages there will be an ad valorem rate plus a specific rate that takes alcohol content and volume into account, and the law may treat small producers differently. From 2029 to 2033 the IS takes in the difference between the ICMS on these beverages and the modal rate (art. 422, § 5, wording of LC 227/2026). Values and ordinary law: not checked.

ICMS and IBS until 2033

From 2029 to 2032 ICMS is charged at 9/10, 8/10, 7/10 and 6/10 of the rates set in the legislation (ADCT art. 128). Art. 543 of LC 214 ends the validity of LC 87/1996 on 01/01/2033. The IS also has a taxpayer rule: the producer on the first supply and the importer on entry (art. 424), and the carrier and the holder answer when there is no document of origin (art. 425).

Official source, read on 19/10/2026

LC 214, arts. 415, 418, 426 and 427. The base of the ad valorem IS is the full value charged, with conditional discounts, freight charged and taxes borne by the supplier. A return reduces the IS charged on the operation. No IS on a supply with a specific export purpose to a trading exporter that meets art. 82; in the cases below the exporter answers for the unpaid IS: 180 days from the invoice without export, redirection to the domestic market, processing, or destruction, loss, theft or robbery before export (art. 427, referring to art. 82, § 5). Rate and start of the IS: not checked.

DFSpro's judgment on the IS

Base, returns and export tend to go wrong without any warning in the system. The thesis belongs to the client; we set it up and prove it.

Manaus Free Trade Zone

LC 214, art. 441, says that alcoholic beverages are not covered by the favored regime of the Manaus Free Trade Zone. How soft drink concentrate and the IPI credit now used by the sector will work: not checked.

DFSpro's judgment

For the sector, the switch in 2027 changes three charges at once: PIS and Cofins become CBS, IPI becomes IS, and the rule of each package becomes a new rule. SAP must carry both rules by the date of the taxable event in the same year.

Ancillary obligations

What the beverage producer files and who requires it

The list mixes obligations that apply to every ICMS and IPI taxpayer with those that exist only for beverages, such as the production counter and the registration at the Ministry of Agriculture. Where the frequency was not read, it says so.

ObligationWhat it reportsFrequency and requirement
EFD ICMS/IPIICMS and IPI books, inventory and production.Monthly. Required of ICMS and IPI taxpayers under SINIEF Adjustment 02/09. The deadline comes from state legislation.
EFD-ContributionsPIS and Cofins, including the buyer's credit on cold beverages.Frequency and requirement as a rule: not checked. Arts. 30, 31 and 36 of Law 13.097 define where the credit comes from.
NF-e, model 55Trade mark, type of package, volume and the amounts due of PIS and Cofins.SINIEF Adjustment 07/05 and Law 13.097, arts. 23 and 36 (the PIS and Cofins amounts stop being required when art. 36 is revoked in 2027). Layout fields: not checked.
CT-e and MDF-eCargo transport and the vehicle manifest.SINIEF Adjustments 09/07 and 21/10.
GIA/ST and DeSTDAST withheld and paid to the destination UF.Agreement 142/18, clause 21: GIA/ST (SINIEF Adjustment 04/93) and DeSTDA for Simples Nacional taxpayers (SINIEF Adjustment 12/15). The clause also asks for the final consumer price list in XML. Deadlines: not checked.
Production counterVolume produced by type, package and trade mark.Law 13.097, art. 35. Form, limits and deadlines by act of the Revenue Service: not checked.
Registration of establishment and productRegistration of the beverage and inspection.Law 8.918/1994, art. 1. Current procedure in Decree 12.709/2025: not checked.
Control sealApplying the seal to the products subject to it.RIPI, arts. 284 to 290. List of beverages: not checked.
ECD and ECFAccounting and tax books.Not checked: rules not read in this round.

For all the obligations in SAP, see ancillary obligations and SPED and SPED Fiscal in SAP. The legal basis is in SPED and ancillary obligations law, and the filing dates are in the tax calendar.

What breaks in SAP

Setup points of the sector, as the judgment of DFSpro

DFSpro's judgment, not a measurement: this is where we usually see the setup drift from the rule. Each point describes the symptom the tax team sees in the calculation and the proof that settles it, with no setup steps, since the client's choice comes first. The SAP database of the sector was not checked, and there is no count of occurrences here.

CEST and NCM by package

Judgment: ICMS Agreement 142/18 breaks beer into seven items by package. Symptom: ST withheld too low or an invoice rejected. Proof: the material master compared with Annex IV, item by item.

Type of buyer in PIS and Cofins

Judgment: the rate depends on whether the buyer is a retailer, a distributor or a final consumer. Symptom: a sale to a wholesaler with a retail reduction. Proof: a report of invoices by type of recipient and the 75% test of the previous year.

The switch in 2027

Judgment: PIS and Cofins on cold beverages leave the law in 2027 and CBS and IS come in. Symptom: an invoice of January calculated with the old rule. Proof: a validity table by date of the taxable event and a sample of invoices before and after.

PIS and Cofins values in the invoice and the buyer's credit

Judgment: the buyer's credit comes from the value stated in the invoice (art. 36). Symptom: the customer's credit differs from what the seller stated. Proof: an invoice-by-invoice reconciliation between issued and booked.

Equivalence to producer and IPI on resale

Judgment: a distributor tied to the producer is treated as a producer and pays IPI on resale. Symptom: a resale without IPI when the tie exists. Proof: the register of tied establishments crossed with art. 18.

ST base by UF

Judgment: the base changes between fixed price, PMPF, suggested price and MVA. Symptom: a withholding different from what the UF charges. Proof: a simulation by UF and product compared with the GIA/ST.

Returnable containers

Judgment: returnable glass has its own CEST, and the law allows an asset credit in 12 installments for containers of code 7010.90.21 (Law 13.097, arts. 37 and 38). Symptom: a container credit outside the schedule. Proof: the fixed asset ledger against the EFD-Contributions.

Alcohol content, volume and primary package

Judgment: the IS on alcoholic beverages considers content and volume and applies to the primary package. Symptom: master data without these attributes. Proof: a report of materials without alcohol content, volume or an NCM from the list in Annex XVII.

Where DFSpro solves it

Five beverage areas in which DFSpro solves the rule in SAP

From the production counter to the package, each area links a master data field to a calculation rule and ends in proof in the test environment.

IPI

Counter linked to the rule

The IPI reduction on a sale to a retailer only applies with the counters installed and working. DFSpro treats the counter status as control data and proves the rule with and without it. The equipment belongs to the client.

PIS and Cofins

Value stated in the invoice, no rework

Producers, importers and traders of cold beverages state PIS and Cofins in the outgoing invoice, and the buyer uses that value. DFSpro sets up the output, with the Simples exception, and tests it by scenario.

Selective

Master data ready for the IS

The Selective Tax applies once, with no credit, on the first supply. DFSpro checks the NCM of Annex XVII against the catalog, defines the base of art. 415 and prepares the return with the offset. The rates will come in a law.

AMS Fiscal

ST in many UFs under watch

Distributing in several UFs means a registration, a payment slip and a deadline per destination. In AMS Fiscal, the tax health report lists UFs and status, and each table change is kept with a reason and an approver.

CEST

The package defines the code

The same beverage changes CEST depending on the package. DFSpro designs the relation of NCM, CEST and package, with validity dates, and tests the withholding by UF before each change.

Request the SAP Tax Diagnostic
Law

Rules of the sector, with status and source read on 19/10/2026

Each row was opened in the official source. The sources section shows the address of each one.

RuleSubjectStatus
Law 13.097, 19/01/2015, section IX (arts. 14 to 38)PIS, Cofins and IPI regime for beers, soft drinks and other beveragesIn force, amended by Law 13.137/2015 and by LC 214/2025 (art. 531). Arts. 24 to 32, 34 and 36 revoked from 01/01/2027 (LC 214, art. 542, LXII). Annexes I to III not read
Law 10.833/2003, arts. 58-A to 58-VOld special regime for beveragesRevoked by Law 13.097/2015 (marked in the compiled text)
Law 4.502/1964, arts. 46 and 62Special control seal, labeling and responsibility for a product without a sealIn force, amended (Laws 9.532/1997 and 12.995/2014 marked). List of products subject to a seal: not checked
Decree 7.212/2010 (RIPI), arts. 284 to 290Control seal: products listed in an act of the Revenue Service, made by the MintIn force, read in the manufacturing round. Revenue act with the list: not checked
Law 11.488/2007, arts. 27 and 28Production counters and a seal for cigarettes; Law 13.097 orders them applied as far as they fitIn force with marks of partial revocation in the §§ of art. 28
Law 8.918/1994Registration, standardization, classification, inspection and oversight of beveragesIn force. Arts. 1 and 4 read
Decree 12.709, 31/10/2025Regulates the oversight of products of plant origin, including Law 8.918In force; Planalto marks Decree 6.871/2009 as revoked by it. Art. 11 classes a non-alcoholic beverage as one below 0.5% by volume at 20 °C (grape must, up to 1%) and an alcoholic beverage as one from 0.5% to 54%, plus distillates above 54% used in making it. Other rules on beverages inside the decree: not checked
ICMS Agreement 142/18ST and advance payment; Annexes I, III and IV readIn force, amended (last amendment listed: Agr. 107/26). Revokes Agr. 52/17
LC 204/2023Amends LC 87: art. 12, § 4 (no taxable event on output to an establishment of the same owner) and § 5 (option to tax)In force since 1/1/2024 (art. 3). § 5 promulgated on 12/06/2024 after a veto was overridden; form and deadline of the option: not checked
LC 190/2022DIFAL on an operation with a final consumer who is not a taxpayerIn force. Does not cover transfers between establishments
LC 87/1996ICMS: export (art. 3, II), creditIn force, amended. Stops being valid on 01/01/2033, under art. 543 of LC 214
LC 214/2025IBS, CBS and IS; arts. 409 to 428 (IS); art. 441; art. 531 and art. 542, LXII (Law 13.097)In force, amended by LC 227/2026. Ordinary law with the IS rates: not checked
EC 132/2023Consumption reform and transition (ADCT arts. 126 to 128)In force
SINIEF Adjustment 07/05Creates the NF-e (Brazil's electronic invoice) and the DANFEIn force, amended. Header and list of amendments read
SINIEF Adjustments 09/07 and 21/10Create the electronic transport document and the electronic manifestIn force, amended. Headers read
SINIEF Adjustment 02/09Covers the EFDIn force, amended up to 14/25
EFD Practical Guide (3.2.4)Layout of the books; CBS, IBS and IS stay outside the EFDRead in the manufacturing round; version in force by period: not checked
Not checked in this round

The ICMS ST protocols of each UF for beverages. The TIPI of chapter 22 by NCM. The Revenue rule on production counters and the act with the list of products subject to a seal. Annexes I to III of Law 13.097. Law 13.137/2015 in full. The ordinary law with the IS rates. The ECD and the ECF. State deadlines for EFD and GIA/ST. State ICMS benefits for beverages. The SAP database of the sector.

Sector situations

Where the tax process of beverages in SAP becomes a project and DFSpro shortens the way

A returnable bottle that circulates for years, a draft tap lent to a bar, a filling line that never stops, a batch with an expiry date. In beverages, the asset, the stock held by third parties and traceability weigh as much as the tax rate.

21sector situations in which the tax process becomes a project
  • Fixed assets (3)
  • Special stock (2)
  • Inventory (1)
  • Traceability (1)
  • Unit of measure (1)
  • Reverse logistics (1)
  • Tax and accounting (4)
  • Migration (1)
  • Reform (3)
  • ST (1)
  • Credits (3)

The legal basis of each situation is an official source read on 23/10/2026. The SAP design is DFSpro's judgment, to be checked against each company's system version. No savings were measured.

01Fixed assets

Returnable glass bottles in fixed assets: credit in 12 or 6 months

What weighs: Millions of bottles become assets with a credit on its own schedule, circulate among customers and break over the years.

What DFSpro changes: Packaging assets in batches, with the credit period and the write-off for breakage handled in the same record.

See the situation, the legal basis and the proof

The situation

Breweries and soft drink bottlers keep a pool of bottles and crates that travel to the point of sale and come back, and that are lost little by little.

Legal basis, inline

  • Law 10.833/2003: art. 3, § 16 (wording of Law 11.727/2008): credit in 12 months (1/12) or, with the special regime of art. 58-J, in 6 months (1/6)
  • CPC 27 (R1), rev. 14, CVM: items 51 and 67: yearly review of useful life and write-off

Proof delivered

A reconciliation of asset quantity, physical count and the credit installment booked, with expected and obtained results.

02Special stock

Containers at the customer: crates and bottles that circulate outside your plant

What weighs: Part of the bottles is at the distributor, in the bar and on the road, and the tax, physical and accounting balances rarely match.

What DFSpro changes: A container balance by customer, with shipment and return linked.

See the situation, the legal basis and the proof

The situation

The container leaves with the product and comes back with the cycle, and each customer has its own balance of crates, bottles and kegs.

Legal basis, inline

  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (update of 28/10/2025): H010, field IND_PROP (own item held by third parties), and K200 by participant
  • SAP Help, Managing Special Stocks (MM-IM), R/3 4.6C page: special stocks kept apart when at a specific location or held by third parties

Proof delivered

A reconciliation of the balance by customer with the inventory and with Block H, with a list of differences.

03Special stock

Draft taps and coolers on loan at bars

What weighs: The asset is at the customer's site, and possession, maintenance and return rarely pass through the tax team.

What DFSpro changes: An asset record with customer and location, a shipment note for the loan and depreciation checked.

See the situation, the legal basis and the proof

The situation

Producers and distributors lend draft taps, coolers and point-of-sale equipment to bars and restaurants, sometimes at thousands of locations.

Legal basis, inline

  • Civil Code (Law 10.406/2002): arts. 579 to 585: loan for use, a free loan of a non-fungible item, with return
  • LC 87/1996: art. 20, § 5: CIAP installments and cancellation in the 48th month, for the ICMS on the asset

Proof delivered

An inventory by customer reconciled with the asset record and the shipment and return notes.

04Fixed assets

A filling line on three shifts: depreciate by component and by use

What weighs: Fillers, labelers and conveyors have components with different lives, run in shifts and call for credit in parallel.

What DFSpro changes: A record by component, a shift coefficient and CIAP in the same master data.

See the situation, the legal basis and the proof

The situation

Breweries and bottlers run continuous lines in two or three shifts, with parts replaced every summer season.

Legal basis, inline

  • CPC 27 (R1), rev. 14, CVM: items 13, 43 and 51
  • Decree 9.580/2018 (RIR): art. 323: accelerated depreciation coefficients of 1.0, 1.5 and 2.0 by shift
  • Law 10.833/2003: art. 3, § 1, III and § 14: credit on depreciation or 1/48 on machines
  • LC 87/1996: art. 20, § 5

Proof delivered

Expected against obtained by asset and by area, and a reconciliation of FI-AA, G110 and G125 and the EFD Contributions.

05Inventory

Process loss and breakage: evaporation, leaks and burst bottles

What weighs: Part of what comes in does not go out, and each loss needs a reason, a credit reversal and an inventory adjustment.

What DFSpro changes: The reason for the loss linked to the reversal rule and to Blocks H and K.

See the situation, the legal basis and the proof

The situation

Beverage production and logistics lose volume in transfer, filling, storage and transport, in an amount that varies by product and season.

Legal basis, inline

  • Law 10.833/2003: art. 3, § 13: reversal of the credit on goods rendered useless, spoiled or destroyed
  • LC 87/1996: art. 21, IV: the ICMS credited is reversed if the goods are lost, spoiled or disappear
  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (update of 28/10/2025): H010 and K280

Proof delivered

A report of losses by reason with the reversal expected and obtained, reconciled with the inventory.

06Traceability

Batch and expiry date: recalling beer and soft drinks through traceability

What weighs: A batch with a problem requires finding customers and quantities within hours, and reversing the tax effect of the return.

What DFSpro changes: The batch as document data, from filling to the customer, with the return handled.

See the situation, the legal basis and the proof

The situation

Beverages have a batch and an expiry date, and a quality or contamination problem calls for a recall by batch.

Legal basis, inline

  • Consumer Protection Code (Law 8.078/1990): art. 10, § 1: immediate notice on learning the product is dangerous

Proof delivered

A simulation in the test environment with a list of customers by batch and return notes and balances that agree. Times only after a real run.

07Unit of measure

Liter, hectoliter, case, pack and pallet: the conversion behind the base

What weighs: It produces in hectoliters, sells in cases and controls in liters, and the base of volume-based taxes depends on the conversion.

What DFSpro changes: A single conversion table by material, used in the order, the invoice and the EFD.

See the situation, the legal basis and the proof

The situation

The beverage chain changes unit at each link, and the same product has different package formats.

Legal basis, inline

  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (update of 28/10/2025): record 0220, conversion factors between the sales unit and the stock unit

Proof delivered

A report of materials with a missing or conflicting conversion, and an inventory in the control unit checked against the 0220.

08Reverse logistics

Exchange of expired product with retail: returning without losing control of the batch

What weighs: The product comes back from the customer because of expiry or damage, and each return changes the document, the stock and the credit.

What DFSpro changes: A return flow with batch, reason and destination linked to the invoice.

See the situation, the legal basis and the proof

The situation

Producers and distributors receive expired or damaged product from retail, in exchange for new product or a credit.

Legal basis, inline

  • Law 10.833/2003: art. 3, § 13: reversal of the credit on goods rendered useless or destroyed
  • LC 214/2025: art. 379: CBS credit on goods received in return from 2027

Proof delivered

A scenario matrix with the invoice, stock and credit expected and obtained, and a report of returns without a document.

09Tax and accounting

State ICMS benefit in the beverage industry: from the act to the books

What weighs: The incentive depends on a condition, an adjustment code and an accounting treatment, and the failure shows up years later.

What DFSpro changes: Each benefit with its condition, code and accounting reconciliation documented and tested.

See the situation, the legal basis and the proof

The situation

Beverage producers operate in states with ICMS incentives that depend on investment, production or a deadline.

Legal basis, inline

  • DEEP-DIFERENCIAL report of the sector, 23/10/2026: LC 160/2017: read on 19/10/2026 in the sector report (registration and deposit at Confaz), not read again today

Proof delivered

A report of the month's benefit with the condition, the adjustment code and the reconciliation with accounting.

10Fixed assets

Sale of used machines and equipment from the plant

What weighs: Selling a line or equipment before 48 months interrupts the credit, and the sale of used equipment has a transition rule.

What DFSpro changes: A write-off routine that reads installments still to be taken, the gain or loss and the transition rule.

See the situation, the legal basis and the proof

The situation

Plants renew equipment and sell the old ones, sometimes in a batch.

Legal basis, inline

  • LC 87/1996: art. 20, § 5, V
  • LC 214/2025: art. 380, § 3 and art. 406, §§ 4 to 6
  • CPC 27 (R1), rev. 14, CVM: item 67: write-off on disposal

Proof delivered

A write-off matrix by age of the asset with the gain or loss and the G125 record expected and obtained.

11Migration

From ECC to S/4HANA: packaging assets, goods at customers and CIAP in progress

What weighs: Bottles in batches, equipment on loan and credit installments must reach the new database without losing their history.

What DFSpro changes: A reconciled load of assets, external locations and installments, before and after go-live.

See the situation, the legal basis and the proof

The situation

Beverage groups migrate SAP with a large pool of assets at customers and credits in progress.

Legal basis, inline

  • LC 87/1996: art. 20, § 5
  • LC 214/2025: art. 380: installments continue as a presumed CBS credit

Proof delivered

A reconciliation by asset and by area between source and target, and a report of installments still to be taken at the first close.

12Reform

Selective Tax on beverages: only the primary package, and only once

What weighs: The tax applies only once, with no credit for the buyer, and only to a beverage in a primary package. A badly classified product changes what is taxed.

What DFSpro changes: A material master with the NCM and package type checked before the switch, and the incidence rule tested.

See the situation, the legal basis and the proof

The situation

Breweries and bottlers sell the same liquid in cans, bottles, kegs and bulk, and each form of presentation may fall on one side or the other of the tax.

Legal basis, inline

  • LC 214/2025: art. 409, §§ 1 and 2, and art. 410; Annex XVII (NCM 2203, 2204, 2205, 2206, 2208 and 2202.10.00)

Proof delivered

A list of materials with the NCM, package and expected incidence, compared with the result obtained in the test of each scenario.

13Reform

Selective Tax: samples, donations, own use and assets also create the taxable event

What weighs: A beverage that leaves without a sale, such as a sample, a donation or the plant's own use, may also create the tax, and the amount changes with the case.

What DFSpro changes: Types of output without a sale mapped in SAP, each with its own base and taxable event.

See the situation, the legal basis and the proof

The situation

A beverage leaves the plant for a tasting, an event, a gift or internal use, and a draft tap or tank made by the company itself goes into its assets.

Legal basis, inline

  • LC 214/2025: art. 412, items I, III, IV and VI; art. 414, items I, III, IV and VI

Proof delivered

A matrix of outputs (sample, donation, own use, asset) with the taxable event and base expected against the result obtained.

14ST

ICMS-ST on cold beverages: the base changes by state, by product and by month

What weighs: For beer, soft drinks and energy drinks, the ST calculation base comes in a table by product and package, and the state changes it several times a year.

What DFSpro changes: A base table by UF with validity dates in SAP, updated by act and tested by product.

See the situation, the legal basis and the proof

The situation

Producers and distributors sell to several states, and each one publishes its own rule with a value per product, package and effective date.

Legal basis, inline

  • ICMS Agreement 142/2018, Confaz: clause 7, § 6 (PMPF or suggested price); clause 20 (CEST, base and tax withheld in the document); Annex I, segment 03
  • Tax Procedure Rule 10/2026, State Revenue Service of Paraná: adds, removes and changes ST base values for beers and soft drinks, in force on publication and effective April 1, 2026

Proof delivered

A comparison of the tax withheld by SAP with the calculation by the table of the act, by product, UF and date.

15Credits

Refund of ICMS-ST when the sale is below the presumed base

What weighs: When the real price is below the presumed base, the right to a refund exists, but it depends on proof invoice by invoice and on the state's rule.

What DFSpro changes: A link between the incoming invoice with ST and the final sale, to prove the actual base.

See the situation, the legal basis and the proof

The situation

Distributors and retailers buy beverages with ST withheld and sell with a discount, a promotion or a bonus below the presumed base.

Legal basis, inline

  • Topic 201 of general repercussion, STF (RE 593.849): thesis: refund of the difference of ICMS overpaid in forward ST if the actual base is lower than the presumed one; final judgment recorded on 22/02/2018
  • ICMS Agreement 142/2018, Confaz: clauses 15 (refund by exclusive NF-e, prior authorization) and 16 (undoing of the deal)

Proof delivered

A report by item with the presumed base, the actual base and the difference, linked to the incoming and outgoing invoices.

16Tax and accounting

PIS and Cofins on beverages: rate by type of buyer and value in the invoice

What weighs: The same beverage has a different rate if the sale is to a retailer, a final consumer or another buyer, and the amount due must appear in the invoice.

What DFSpro changes: The rate set by customer type and the amount shown in the invoice, with the buyer's credit tied to it.

See the situation, the legal basis and the proof

The situation

Producers and distributors sell the same water, soft drink or beer to wholesalers, to retail and to consumers, and the buyer takes a credit on the stated value.

Legal basis, inline

  • Law 13.097/2015: arts. 14, 25 (main text and § 1), 27, 30 and 36: rates by type of buyer, freight in the base, credit on the value stated in the invoice

Proof delivered

A comparison of the amount due as calculated, the amount stated in the invoice and the amount booked, by type of buyer.

17Tax and accounting

IPI on beverages: minimum value by package and a reduction tied to a counter

What weighs: The tax has a floor per liter by type and size of package, and the rate reduction depends on counting equipment in operation.

What DFSpro changes: A floor table by package in SAP and control of the counter as a condition for the reduced rate.

See the situation, the legal basis and the proof

The situation

The line makes the same soft drink in PET, glass and cans of several volumes, and the reduced rate on output to retail only applies with the counter installed and working.

Legal basis, inline

  • Law 13.097/2015: art. 15, §§ 1 and 2; art. 33 and Annex I (values by package and volume); art. 35 (production counters)

Proof delivered

A table of package, volume and floor, compared with the IPI calculated in the test of each material.

18Tax and accounting

A distributor tied to the plant: resale as if it were a producer

What weighs: A distributor that is controlled by, affiliated with or a branch of the plant is treated as a producer on the resale of beverages, with its own IPI and invoice rules.

What DFSpro changes: An equivalence register by establishment and its own calculation on the distributor's output.

See the situation, the legal basis and the proof

The situation

Beverage groups run their own or tied distribution centers that resell the plant's product to retail.

Legal basis, inline

  • Law 13.097/2015: art. 18, items I and II (equivalence to producer on resale)

Proof delivered

A list of establishments with the equivalence classification and the IPI expected against the one obtained on test outputs.

19Credits

Soft drink concentrate from the Free Trade Zone: IPI credit on entry

What weighs: An input bought from the Free Trade Zone under exemption generates an IPI credit by decision of the STF, and the document of origin and the classification must support it.

What DFSpro changes: IPI credit by origin and by invoice, with the classification of the input checked.

See the situation, the legal basis and the proof

The situation

Bottlers buy concentrate and packaging from Free Trade Zone suppliers, and the classification and origin of each item must be proven in the invoice.

Legal basis, inline

  • Topic 322 of general repercussion, STF (RE 592.891): thesis on the IPI credit on entry of inputs from the Manaus Free Trade Zone under exemption; final judgment recorded on 18/02/2021

Proof delivered

A report of entries from the Free Trade Zone with the NCM, invoice, credit calculated and credit booked.

20Reform

Free Trade Zone in the reform: shipment of inputs, proof of entry and reversal

What weighs: A sale to the Free Trade Zone gets a zero rate conditional on entry control, and without proof the tax becomes due again.

What DFSpro changes: A shipment document linked to the proof of entry, with a deadline and a reversal alert.

See the situation, the legal basis and the proof

The situation

Suppliers of packaging and concentrate sell to non-alcoholic beverage plants in Manaus, and the proof of entry decides the tax.

Legal basis, inline

  • LC 214/2025: art. 441, c (alcoholic beverages outside the regime), art. 445, main text and §§ 3 and 4 (zero rate and entry control), art. 447 (presumed credit of the buyer)

Proof delivered

A report of shipments with the status of proof of entry, the deadline and the potential tax by invoice.

21Credits

PIS and Cofins credit on packaging and inputs of the beverage: what is essential

What weighs: The STJ set the PIS and Cofins credit by the essentiality or relevance of the item, which means deciding case by case which costs are included.

What DFSpro changes: A list of cost items with the client's credit decision recorded and applied in the account.

See the situation, the legal basis and the proof

The situation

The plant buys labels, caps, gas, secondary packaging, process water and a filling service, and the client decides which ones generate credit.

Legal basis, inline

  • Topic 779 of repetitive appeals, STJ (REsp 1.221.170): thesis: the concept of input is measured by the criteria of essentiality or relevance

Proof delivered

A matrix of items, client decision and credit calculated, checked against the books.

The tax thesis of each situation is the client's decision. DFSpro designs the behavior in SAP, sets it up and proves it with scenarios, so that the client's decision is carried out the same way on every document. Where to start: the SAP Tax Diagnostic.

Request the SAP Tax Diagnostic
How DFSpro comes in

Diagnostic, AMS Fiscal and GUEPARDO Tax in the sector

Tax diagnostic

We read the master data of each plant and each distribution center: package, buyer, CEST and transfer. The result is a list of the points where SAP differs from the rule we read, from the riskiest to the least.

Project and AMS Fiscal

With the rule the client chooses, we build the setup in SAP and prove it on test invoices. After the project, AMS Fiscal follows the agreement, the annex and the rate, starting with the switch in 2027.

GUEPARDO Tax

A product of NTT DATA. DFSpro implements it and takes care of its governance, and the license reaches the client through the Authorized Channel.

To go deeper

SAP Tax DiagnosticWhere the beverage master data differs from the rule, in order of risk.ECC to S/4HANA migrationCEST, rate and credit checked again when the plants change system.CBS and IBS system adaptationPIS and Cofins living together with CBS and IBS in the transition period.GUEPARDO TaxA product of NTT DATA, which reaches the client through DFSpro as an Authorized Channel.Agribusiness and foodA neighbor in the chain, with ST on food and on inputs.Distribution and retailThose who buy the beverage from the producer and resell it.

More reading

Limit of our role

The tax thesis belongs to the client: whether to tax the transfer between establishments, how to classify each buyer, which position to follow in each UF. Our work starts once the choice is made: design, set it up in SAP and show, with a test invoice, that the system does what the choice asks.

Sources

Official sources read, last checked on 19/10/2026

Text opened and checked on this date. If your operation depends on an ordinance, a protocol or a state act not listed here, the item stays open until it is read.

Constitution and laws (Planalto)

CONFAZ

Frequently asked questions

Questions from the beverage tax director about cold beverages, ST and Selective Tax

01What are cold beverages in the law?+

It is the common name for section IX of Law 13.097/2015, which sets the PIS, Cofins and IPI regime for water, soft drinks, teas, fruit drinks, non-alcoholic beer, sports drinks, energy drinks and beer. The products are defined by TIPI heading in art. 14. This is a reading of the text, not a recommendation on classification.

02What is the PIS and Cofins rate on the sale of a cold beverage?+

A sale in general carries 2.32% of PIS and 10.68% of Cofins (art. 25). For a retailer or a final consumer, the law reduces these rates by 19.82% and 20.03%. The retailer defined in art. 17 sells at a zero rate. Check the struck-through text of the compiled version before calculating. The final calculation is by operation, and the decision on classification belongs to the company's tax team.

03Who is a retailer under this rule?+

The company whose revenue from sales to final consumers in the previous year was equal to or above 75% of its total revenue from sales of goods and services, after the taxes and contributions on the sale are removed (art. 17). A company that is starting its activity may be treated as a retailer under an act of the Revenue Service. The point of attention is the condition of each operation, since the law does not presume the classification.

04My distributor resells our beverage. Does it pay IPI?+

It may. Art. 18 treats as a producer, for IPI on resale, an establishment tied to the producer by control, branch, common partner, share in the capital or the purchase of more than 20% of the output volume. If the classification fails, the producer and the equivalent establishment answer together (art. 20). In practice, a review of the register of establishments is the first step, because the risk is joint.

05What changes in 2027 for PIS and Cofins on beverages?+

In Law 13.097, arts. 24 to 32, 34 and 36 stop being valid on 01/01/2027 through the revocation by LC 214, and PIS and Cofins leave art. 14. EC 132 (ADCT art. 126) ends PIS and Cofins and starts charging CBS and the Selective Tax in the same year. For SAP, this means keeping the date of the operation and the rule applied in each invoice.

06Does a sugary drink pay Selective Tax?+

LC 214 includes sugary drinks among the goods subject to the IS, with NCM 2202.10.00 in Annex XVII. The rate will come from an ordinary law (art. 422), which was not read in this round. No value is stated here. The decision belongs to the client, and the proof is our part: a report by invoice, with no estimate.

07How does the IS treat beer, wine and spirits?+

Alcoholic beverages (NCM 2203, 2204, 2205, 2206 and 2208) are in Annex XVII. The law provides an ad valorem rate plus a specific one that takes alcohol content and volume into account, and allows different treatment for small producers. It applies only to the primary package. The information by NCM and by product must be in the master data, not only in the description.

08Do beer in cans and in kegs have the same CEST?+

No. Annex IV of ICMS Agreement 142/18 breaks beer down by package: returnable glass 03.021.00, non-returnable glass 03.021.01, aluminum 03.021.02, can 03.021.03, keg 03.021.04, PET 03.021.05 and others 03.021.06. Draft beer has 03.023.00. This is why the package cannot be just text: it is tax information.

09Does every UF apply ST to the beverages in the agreement?+

Not necessarily. Clause 2 says that interstate ST depends on a specific agreement between the UFs. The agreement lists the beverages that may be subject to it, and which UFs adopt each item is data to check in the legislation of the destination state. The check is made item by item, in the legislation of the destination state.

10What is the calculation base for the ST on beverages?+

When a final consumer price is set by a public body, the base is that price. Without that price, it is the PMPF, the final price suggested by the producer or importer, or the sender's price plus freight, insurance, charges and MVA (clauses 10 and 11), depending on the destination UF. There is also dependence on the UF, which requires a check by state before any calculation.

11Does a beverage need a control seal?+

The RIPI provides a seal for the products listed in an act of the Federal Revenue Service. Which beverages are in the current act was not checked. For cold beverages, the law requires production counters (art. 35 of Law 13.097). Check the legislation in force for your product. The answer depends on the act in force, and the reading must be redone when it changes.

12Does a transfer between a plant and a distribution center pay ICMS?+

Since 1/1/2024, LC 204 removes the taxable event on output to an establishment of the same owner, with the credit kept, and § 5 lets the taxpayer opt to tax. Form and deadline of the option were not checked. The thesis belongs to the client, and we take care of the setup and the evidence.

13What material should I prepare for the first conversation about beverages?+

Bring the portfolio with the packages, the list of buyers by type, the plants and distribution centers, whether there is a distributor in the same group, the last PIS, Cofins or ST case that did not close and the SAP version. This survey alone shows where the risk is concentrated, and it gives the scope and the order of the areas.

14I sold to a trading exporter: does the Selective Tax apply?+

It does not apply to a supply with a specific export purpose to a trading exporter that meets art. 82 of LC 214 (art. 426). The exporter answers for the unpaid IS if 180 days pass from the invoice without export, if the goods are redirected to the domestic market or processed, or if there is destruction, loss, theft or robbery before export (art. 427, which refers to art. 82, § 5). Rate and start of the IS charge: not checked. The thesis belongs to the client, and we set up the rule and the documentary proof.

15Does a sales return reduce the Selective Tax?+

Yes. A return of goods sold gives the right to offset the IS charged on the operation, in the period of the return or in the following ones (art. 418 of LC 214). What your SAP does today with the return of the future IS: not checked.

16What changes in the product master by alcohol content?+

Decree 12.709/2025 (art. 11) separates a non-alcoholic beverage, below 0.5% by volume, from an alcoholic beverage, from 0.5% to 54%, and covers distillate above 54% used in making it. The Selective Tax uses Annex XVII by NCM, so alcohol content in the master data supports the classification but does not replace it. Registration and standard by product: not checked.

Next steps

Bring the packages, the buyers and the PIS, Cofins or ST difference that worries you most

Tell us what the company fills or distributes, in which packages and to whom it sells. From that list comes the first scope of the work.

Bring the beverage portfolio to the conversationCheck your readiness in 2 minutes

To arrive with context, it is worth going through the SAP tax diagnostic and the CBS and IBS tax reform.