Energy, fuel and transport in SAP: the tax, the invoice and the sector obligation in the same account

Fuel: tax at the start of the chain

Lei Complementar 192/2022 defines diesel, biodiesel, gasoline, anhydrous ethanol and LPG (GLP) as single-stage fuels. Whoever resells receives the product with the tax already charged and must record it correctly. For oil products, the tax belongs to the state of consumption (LC 192, art. 3, II).

Energy: non-incidence and credit with a date

Lei Complementar 194/2022 took transmission and distribution services out of ICMS. Credit on energy consumed in other cases only starts in 2033, under art. 33 of the Kandir Law (LC 87/96).

Transport: CIOT in the MDF-e

Ajuste SINIEF 03/26 and Lei 15.485/2026 link the electronic manifest to the record of the transport operation and to the freight floor, with a fine and suspension of registration.

Who is the taxpayer

The producer and anyone treated as equal to one, and the importer. It reaches whoever produces as a residual output, the blender by mechanical mixing, the petrochemical plants and the refinery bases (LC 192, art. 4).

When the tax arises

On dispatch from the taxpayer's establishment, and at customs clearance on import (LC 192, art. 5).

Which state it goes to

For oil products, the state of consumption (art. 3, II). For biofuels between taxpayers, the tax is split between origin and destination.

Rate

Uniform across the country, specific per liter or kilogram and set differently by product. Art. 32-A, § 2, of the Kandir Law sets the ceiling on the specific rate. The current value changes by convênio and was not copied here.

B100 or imported natural gas liquid (GLGN)

22.22% to the importer's state and 77.78% to the destination state.

Domestic, operation starting in MG, PR, RJ, RS, SC or SP and not going to any of them

38.89% to the producer's state and 61.11% to the destination state.

Domestic, other operations

66.67% to the producer's state and 33.33% to the destination state.

Essential, by law

LC 194/2022 treats fuel, natural gas, electricity, communications and public transport as essential goods for ICMS, and bars a rate above that of operations in general (Kandir, art. 32-A).

Outside ICMS

Transmission and distribution services and sector charges linked to operations with electricity are not subject to the tax (Kandir, art. 3, X).

Between states

The Kandir Law does not apply to interstate operations with energy when it is meant for manufacturing or for resale (art. 3, III). For final consumption, the tax belongs to the state where the buyer is.

Energy output

Gives credit on energy that is the object of an energy output operation.

Manufacturing

Gives credit on energy consumed in the manufacturing process.

Export

Gives credit, in proportion of exports to total outputs, when the consumption results in an output or service sent abroad.

Other cases

The credit only starts on 1 January 2033.

Free market (Conv. 77/11)

Allows the states and the Federal District (DF), as destination, to assign tax substitution on energy bought under a contract in the free contracting environment. The responsible party may be the distributor that makes the last operation under network connection and use contracts, or the buyer connected directly to the Basic Grid. The base is the value of the last operation, with network charges. The header records the exclusion of MG (08/10/2015), MA (01/10/2020) and SP (01/01/2022).

ST between states (Conv. 50/19)

Adopts the tax substitution on electricity in Annex VIII of Convênio 142/18 for interstate operations. As worded by Convênio 159/20, effective 01/01/2021, there are 17 signatory states, and the rule only applies to operations that start in them and go to a distributor in Alagoas or Amazonas.

Distributed generation (Conv. 16/15)

Authorizes an ICMS exemption on energy supplied by the distributor in the amount injected into the grid plus the same holder's credits, in the compensation system. All 27 federal units appear as authorized. Whether each state granted it and on what terms is not checked. The benefit requires procedures under an Ajuste SINIEF and the removal of PIS and Cofins.

Single-copy bill (Conv. 115/03)

Governs the issue and bookkeeping of the energy bill (model 6) and of communication documents (models 21 and 22) in a single copy by electronic system. Under clause two, the information is stored by the 5th day of the following month on a non-rewritable electronic medium. The deadline by state was not checked.

ANEEL

A federal agency whose purpose is to regulate and oversee the production, transmission, distribution, storage and trading of electricity (Lei 9.427/96, art. 2, as worded by Lei 15.269/2025). ANEEL resolutions were not opened.

CCEE

A private, non-profit legal entity, under ANEEL regulation and oversight, that makes energy trading possible (Lei 10.848/2004, art. 4). Its members are holders of a concession, permit or authorization, other agents and the consumers of arts. 15 and 16 of Lei 9.074/95.

Distributed generation (Lei 14.300)

Defines local self-consumption, remote self-consumption (the same legal entity, head office and branches included, served by the same distributor), a consumer consortium and energy credit in the compensation system (art. 1).

CT-e and MDF-e

The CT-e (model 57) documents the transport service. The MDF-e (model 58) replaced the Cargo Manifest (model 25) (Ajustes SINIEF 09/07 and 21/10).

CIOT on every operation

Lei 13.703/2018, in art. 7 as worded by Lei 15.485/2026, provides for the record of every paid road cargo operation, with the contracting party, the contractor, the cargo, the freight, and the form and deadline of payment. The record is only mandatory from the date set by an ANTT act (Lei 13.703, art. 7, §§ 15 and 16); until then the earlier regulation applies. The ANTT act was not read: not checked.

CIOT inside the MDF-e

Ajuste SINIEF 03/26 makes the CIOT group mandatory in the MDF-e, with the issuer as the responsible party. The law says the link should preferably be made at the same time as issue.

Freight floor and penalty

ANTT oversees the floor. A repeat offense can lead to a suspension of 15 to 45 days of the RNTRC (the road cargo carrier registry) and an increased fine of up to BRL 1,000,000.00 (art. 5-E, an offense specific to whoever contracts below the floor).

Now the fine for failing to record the CIOT, in art. 7, § 7, as worded by Lei 15.485: “Failure to comply with the provisions of the main paragraph of this article subjects the offender to a fine of BRL 10,500.00 (ten thousand five hundred reais)” (our translation from thePlanaltotext, read on 20/10/2026). Check whether a later act (ANTT or Lei 15.485) has updated it before using it in a calculation. The BRL 10,500.00 of § 7 and the “up to BRL 1,000,000.00” of art. 5-E are separate penalties, and are not added together on this page.

The record is only mandatory from the date set by an ANTT act (Lei 13.703, art. 7, §§ 15 and 16); until then the earlier regulation applies. The ANTT act was not read: not checked.

2026: transition year

Rates of 0.1% for IBS and 0.9% for CBS (LC 214, arts. 343 and 346). Art. 348, § 1, however, exempts from payment whoever meets the ancillary obligations, and § 2 keeps requiring PIS and Cofins in full. Anyone who pays offsets it against PIS and Cofins or receives a refund within 60 days; Simples taxpayers are out (art. 348, III, c).

2027 and 2028

In each of these years, IBS is 0.05% for the state and 0.05% for the city. On fuels under the specific regime, these percentages apply to the value of the operation at the time of the CBS (LC 214, art. 344).

2029 to 2032

In these four years ICMS goes to 9/10, 8/10, 7/10 and 6/10 of the rates set in the legislation, with incentives cut in the same proportion (ADCT, art. 128).

2033

ICMS and ISS ended (ADCT, art. 129). The ICMS credit on energy in the other cases also starts in 2033.

Topic

What the law says (LC 214, art. Article).

Fuels

Single-stage IBS and CBS on gasoline, anhydrous and hydrated ethanol, diesel, biodiesel, LPG (GLP), jet fuel, fuel oil, natural gas, biomethane, vehicle natural gas (GNV) and others authorized by ANP (LC 214, art. 172).

Base and rate

The base is the quantity of fuel. A uniform rate across the country, per unit of measure, and set differently by product (LC 214, arts. 173 and 174).

Biofuels

Lower taxation than fossil fuel: between 40% and 90% of the rates of the fuels compared (LC 214, art. 175).

Taxpayers

Domestic biofuel producer, refinery and bases, petrochemical plants (CPQ), natural gas processing units (UPGN), blender, importer and others authorized (LC 214, art. 176).

Credit

Denied on purchases for distribution, trade or resale (LC 214, art. 180).

Electricity

Paid by the distributor, seller, buyer or transmitter, depending on the contracting environment and the type of consumption (LC 214, art. 28).

Public transport

Exemption for public collective road and metro transport, urban, semi-urban and metropolitan, under concession, permit or authorization (LC 214, art. 157). Intercity and interstate passenger transport and regional air transport of passengers or cargo have a rate cut by 40% (arts. 286 and 287).

Selective Tax

Electricity and telecommunications are outside its scope (LC 214, art. 413, II).

Regulated environment (art. 28, I)

The distributor pays, on supply to a buyer in the regulated environment and on the charge for use of the distribution network by consumers in the free environment.

Free environment (art. 28, II and III)

The seller pays, when the purchase is for consumption or the buyer is outside the regular regime. On a multilateral purchase for consumption, the retail trader pays, for the units it represents, or the consuming establishment.

Transmission (art. 28, IV)

The transmitter pays, on the transmission service and on the connection of a consumer linked directly to the basic grid.

Only on supply (art. 28, § 1)

Payment only happens on supply for consumption or to a taxpayer outside the regular IBS and CBS regime.

Compensated energy (art. 28, §§ 3 and 4)

Energy supplied in the amount injected plus the same holder's credits leaves the base, only for the compensation system of Lei 14.300, in micro (up to 75 kW) and mini generation (above 75 kW up to 1 MW). It does not cover availability cost, reactive energy, demand and connection or use charges.

Place of the operation (Decreto 12.955)

For energy, it is the place of delivery or availability, when there is consumption. With no actual consumption (transmission, generation, distribution, trading), it is the buyer's main establishment. On a multilateral purchase, it is that of the agent in the debtor position in the CCEE settlement.

Personalized refund (arts. 117 and 118)

For low-income families, the refund is 100% of the CBS and 20% of the IBS on household energy supply, and it is calculated on consumption recorded in a tax document. The regulation of the refund on the energy bill was not checked.

Role of each party in the energy contract

Art. 28 of LC 214 defines who pays IBS and CBS depending on the contracting environment: distributor, seller, multilateral buyer or transmitter. Each client's contract must record this role before 2027. DFSpro designs the contract master data and the role of each party.

ST rule on energy by destination state

Convênio ICMS 77/11, clause 1, lets destination states assign tax substitution to energy bought in the free contracting environment, and the list of states and exclusions has changed over time. DFSpro keeps the rule by state and date and proves each case in a scenario.

New layout with no batch rejection

Ajuste SINIEF 33/26 changes the NF3e manual reference from 01/11/2026. In high-volume issuing, a new layout applied late rejects invoices in batch. DFSpro brings any layout change into the tax calendar and runs a regression test before the transport.

New convênio without a wrong bill

Under single-stage taxation, ICMS is charged per liter or kilogram (Convênios ICMS 199/22 and 15/23), and the state that receives the tax varies by product. Each new convênio touches a rate, a product or a state. DFSpro keeps the rule by product, state and date and tests the bill at each change.

A bill that separates each component

Under art. 28, §§ 3 and 4, of LC 214, compensated energy from micro and mini generation stays outside the IBS and CBS base, and availability cost, demand and charges are not part of that exclusion (reading of 19/10/2026). DFSpro structures the bill to separate the components and proves the base in a scenario.

A CT-e that matches the order

When the CNPJ of the CT-e issuer or taker differs from the master data, the freight invoice is held and has no provision. The cause may be in the master data, not in the invoice. DFSpro checks the master data and tests the match between CT-e and order.

Diagnostic

A survey of what is set up today in materials, states, documents and files, and a comparison with the rule we read. See the SAP tax diagnostic.

Project

Setup and testing of single-stage ICMS, the NF3e, the CT-e, the MDF-e with CIOT and the EFD, plus preparation for IBS and CBS.

AMS Fiscal

Monthly follow-up of the convênio and Ajuste SINIEF changes that hit the sector. See AMS Fiscal for governance.

GUEPARDO Tax

NTT DATA holds the GUEPARDO Tax. DFSpro implements it and sells the license as an Authorized Channel, and meets what the product and the client's environment call for.