Oil and gas, fuels and mining: the tax is charged once, at one stage, and SAP needs to know which

Which fuels

Art. 2 lists gasoline and its streams, fuel anhydrous ethanol, diesel and its streams, biodiesel and LPG, including the one derived from natural gas. LC 227/2026 added the streams, which are the liquid hydrocarbons used in mechanical blending to make gasoline or diesel.

Who pays and when

Taxpayers are the producer and equivalent parties and the importer (art. 4), including the blender, the petrochemical plants and the refinery terminals. The taxable event is the exit from the taxpayer's establishment, or customs clearance on import (art. 5).

Who keeps the tax

For oil products, the tax goes to the state of consumption (art. 3, II). The rate is specific, the same across the country, and can differ by product (art. 3, V). Some points depend on a decision by the states.

Essential goods and rate limit

LC 194/2022 inserted art. 18-A in the CTN (the national tax code) and art. 32-A in LC 87: fuels, natural gas, power, communications and public transport are essential goods and services, and the rate cannot exceed the rate on operations in general.

ICMS Agreement 199/22: diesel, biodiesel and LPG

It covers the single-stage regime for diesel, biodiesel and LPG/LNG, and the control, calculation, transfer and deduction. Since 01/01/2026 (Agr. 113/25), the rate is BRL 1.17 for diesel and biodiesel and BRL 1.47 for GLP/GLGN (LPG and natural gas liquids), per the unit of each product. The last change listed on the page is Agr. 67/26.

ICMS Agreement 15/23: gasoline and anhydrous ethanol

It covers the single-stage regime for gasoline and fuel anhydrous ethanol. The rate set in the wording effective from 01/01/2026 (Agr. 112/25) is BRL 1.57 per liter.

Who reports in the chain

The establishment that imported or received the fuel directly from the single-stage taxpayer, when it makes the next operation, states on the invoice the amount of tax charged before and the wording required by the agreement, records the operation data in the Confaz program and sends the information (clause fourteen of Agr. 199/22).

Fuel and lubricant under ST

Agreement 110/07 allows the destination states to assign the sender the ST of the fuels and lubricants in Annex VII of Agreement 142/18, except CEST 06.019.00. The last change listed on the page is Agr. 108/26.

Repetro in ICMS

Agreement 3/18 allows reducing the tax base on the import and domestic purchase of permanent Repetro-Sped assets, for a 3% load with no credit, limited to the assets on the Federal Revenue list. It allows exemption on the import of a temporary asset and the exemption of deemed exports of goods made in the country.

State of economic use

The tax is owed to the state where the economic use of the asset takes place. Transferring the regime beneficiary status to another legal entity is not a taxable event for ICMS (clause seven), and the treatment is optional, by a membership form (clause nine). Changed by Agr. 220/19 and 137/20.

Customs regime

Decree 9.128/2017 changed the Customs Regulation (Decree 6.759/2009): until 31/12/2040, the rule of art. 373 (proportional payment of taxes on temporary admission for economic use) does not apply to temporary assets for oil and natural gas exploration, development and production (art. 376, I, a), and art. 458 lists the cases of the regime. The RFB (Federal Revenue) normative instruction on Repetro-Sped: not checked.

Royalties and production sharing

Under concession, royalties are 10% of production, with a possible reduction to 5% in the notice (Law 9.478, art. 47). Law 12.351/2010 covers production sharing in the pre-salt. Percentage and rules of each contract: not checked.

When it arises

Art. 6 of Law 7.990/1989, as worded by Law 13.540/2017, provides for payment at the first exit by sale of a mineral good, at the act of winning a public auction and at the first purchase of a mineral good extracted under the artisanal mining permit regime (item III; item IV, use of a mineral good, not checked).

What it applies to

Under art. 2 of Law 8.001/1990, CFEM applies to the gross revenue from the sale, less the taxes charged on the sale, to the revenue calculated on use and on exports, with a reference price from the Federal Revenue or a reference value. The rate limit is 4%.

Rates in the Annex

Iron, 3.5%. Bauxite, manganese, niobium and rock salt, 3%. Diamond and other substances, 2%. Gold, 1.5%. Construction rock, ornamental rock and mineral water, 1%. There is a rule to reduce the iron rate to 2%, by decision of the regulator.

Distribution

Decree 11.659/2023 regulates the 15% share of CFEM paid to the Federal District and the affected municipalities: 55% to those crossed by a railway, 3% by a pipeline, 7% by port operations and 35% where there are mining structures. Decree 9.407/2018 was revoked by it.

Fuel under the wrong regime

Symptom: a fuel sale with its own ICMS debit, or without the information on the tax already charged. Proof: an item-by-regime matrix (single-stage, ST, outside) tested on one month of invoices.

Unit and conversion

Symptom: specific tax calculated per liter when the product is sold per kilo, or by volume without the conversion at 20 degrees. Proof: a recalculation of the specific rate per unit on a sample of invoices.

State of consumption and transfer

Symptom: tax passed to the wrong state, mostly in an interstate operation with an oil product. Proof: a report of operations by state of origin and destination, checked against the agreement rules.

Biodiesel and blending

Symptom: a biofuel percentage in the blend that does not match the invoiced volume, with tax demanded on the excess. Proof: a comparison between the mandatory percentage, the blended one and the volume of each invoice.

Repetro without an NCM list

Symptom: a benefit applied to an asset without an NCM on the Federal Revenue list, or a state of use that is undefined at customs clearance. Proof: a list of assets by regime with NCM, state and deadline, cross-checked with the import declarations.

An asset that changes regime

Symptom: the same asset goes from temporary to permanent and the master data does not change the ICMS, PIS and Cofins treatment. Proof: the asset history with the date of change and the matching tax account.

CFEM without a base per sale

Symptom: compensation calculated on revenue without the tax deduction and without a reference price on exports. Proof: a calculation record per sale, with substance, destination and tax deducted.

Two regimes in the transition

Symptom: single-stage ICMS and single-stage IBS and CBS on the same product and the same invoice, without separating base and credit. Proof: a test scenario per product and per year, with the rule of each one.

The decree that changes the rate mid-month

Decree 5.059/2004 got new wordings in 2026, with windows of a few weeks: the gasoline coefficient was 0.7981 between 10/09 and 09/10 and went back to one whole from 10/10 to 09/11/2026 (Decree 13.134/2026). Whoever fixes the table by hand gets the date of a taxable event wrong. DFSpro loads the rule by validity period and follows each decree in the AMS Fiscal.

Single-stage, ST or regular regime, by product

ICMS on fuels is charged as a fixed amount per unit, but some items still follow tax substitution and others the regular regime. SAP needs to know which one applies to each product and operation. DFSpro designs the classification and proves the result with scenarios.

Exempt naphtha depends on the destination

The Cide on fuels has amounts per unit set by law and exempts naphtha meant for a petrochemical plant, under ANP terms (Law 10.336/2001, art. 5, § 4). The rule depends on the product and the destination. DFSpro stores both and tests the naphtha scenario.

A deadline in view for each admitted asset

Repetro can only be used by a legal entity authorized by the Federal Revenue (Decree 6.759/2009, art. 461-A), and each admitted asset has a deadline. Without an end date tied to the customs entry, the deadline becomes a spreadsheet. DFSpro stores regime, deadline and customs entry in SAP and puts the alert inside the process.

Who answers for the supplier's tax

Under the reform, the buyer of fuel is jointly liable for the tax the supplier did not pay, unless payment is settled by split payment (LC 214, art. 177). DFSpro maps the settlement method by supplier and tests the scenario before the switch. Whether to take on this risk is the client's decision.

CFEM outside ICMS, with its own calendar

CFEM is calculated outside ICMS and has its own deadline. DFSpro ties the calculation base to the production and sales recorded in SAP and puts the deadline in the monthly follow-up of the AMS Fiscal. The position on CFEM is the client's.

2027: CBS on fuels

The 2027 CBS is set so as not to exceed the load of the federal taxes that end, measured between July 2025 and June 2026 (art. 174, § 1 and § 2). What happens to the current PIS and Cofins rates on oil products: not checked.

2029 to 2033: IBS by cap

The IBS rates on fuels cannot exceed 10% in 2029, 20% in 2030, 30% in 2031 and 40% in 2032 of the load of the state and city taxes that end, and the whole load from 2033 (art. 174, § 4).

Specific regime and biofuels

IBS and CBS apply a single time on 12 groups of fuels (art. 172). Biofuels and low-emission hydrogen have a rate between 40% and 90% of the fossil rate (art. 175). There is no credit for those who buy to resell (art. 180). The taxpayers are the biofuel producer, the refinery and its terminals, the petrochemical plant, the natural gas processing unit (UPGN), the blender, the importer and the authorized producing agent (art. 176).

The buyer is jointly liable for the IBS and CBS not paid by the taxpayer, except when payment is settled by split payment (art. 177). In the blend of anhydrous ethanol with gasoline A, the distributor that blends above the mandatory percentage pays the excess, and the one that blends below has the right to a refund (art. 179, II).

Repetro in IBS and CBS

Art. 93 suspends IBS and CBS in the modes Repetro-Temporary, GNL-Temporary (LNG), Repetro-Permanent, Repetro-Industrialization, Repetro-National and Repetro-Warehouse, under the customs legislation and the regulation.

Selective Tax on extraction

Annex XVII lists as mineral goods the NCM 2601, 2709.00.10, 2711.11.00 and 2711.21.00. The taxable event is extraction, the base is the reference value and the complementary law caps the rate at 0.25%.

A divergence in the text

The text read of EC 132 says that on extraction the tax is charged regardless of the destination, with a cap of 1% of the market value, and LC 214 limits it to 0.25%. The EC also says the tax does not apply to exports. How the two rules combine: not checked.

Tax diagnostic

Maps the ICMS, single-stage, ST, Repetro, PIS and Cofins and CFEM setup in use, compares it with the rule read and ranks by risk: critical, high, medium or monitor.

Project and AMS Fiscal

Builds in SAP the configuration of the rule the client chose and tests the result. In the AMS Fiscal, it follows the agreement changes, such as the specific rates that Confaz reviews every year.

GUEPARDO Tax

DFSpro sells the license of GUEPARDO Tax, from NTT DATA, as an Authorized Channel, and also implements it and provides governance. In fuels and mining, the regime of each item that the client defined is tested in that environment.