PIS and Cofins legislation: the rules, their status and the source

Law 10.637/2002, arts. 1 and 2: non-cumulative PIS, base and rate

What it regulates

The PIS/Pasep contribution, under non-cumulative charging, applies to the total revenue earned in the month by the legal entity, whatever its name or accounting classification (art. 1). The total includes the gross revenue under art. 12 of Decree-Law 1.598/1977 and all other revenue (§ 1). The general rate is 1.65% (art. 2). Paragraph 3 removes from the base, among others, revenue from exempt or zero-rate outputs, resale of goods whose contribution was charged to the seller as substitute taxpayer, cancelled sales, unconditional discounts and the sale of non-current assets.

Status

In force in 2026. Arts. 1 to 5-A leave the legal system from 01/01/2027, under the list of repeals in art. 542 of LC 214/2025.

Point of attention in SAP

In each document, the system must separate the revenue that enters the base from the revenue the law excludes, and keep the reason: exemption, zero rate, tax substitution, return or asset sale.

EFD-Contribuições in SAP

Law 10.833/2003, arts. 1 and 2: non-cumulative Cofins, base and rate

What it regulates

Cofins, under non-cumulative charging, applies to the total revenue earned in the month, with the same base construction as PIS (art. 1 and §§ 1 to 3). The general rate is 7.6% (art. 2). Paragraph 1 of art. 2 sets the general rate aside for the gross revenue of producers and importers of fuels, pharmaceutical products, perfumery, machines and vehicles, auto parts, tires, aviation kerosene and beverages, and requires the rates of the specific laws.

Status

In force in 2026. Arts. 1 to 16 leave the legal system from 01/01/2027, under art. 542 of LC 214/2025.

Point of attention in SAP

The 7.6% rate is the starting point. A product with its own rate must be identified in the master data, so that it does not receive the general rate.

Tax assessment in SAP

Law 9.718/1998, arts. 2, 3 and 8: cumulative regime

What it regulates

The contributions are calculated on billing (art. 2), which includes the gross revenue under art. 12 of Decree-Law 1.598/1977 (art. 3, as worded by Law 12.973/2014). Paragraph 2 of art. 3 excludes from gross revenue, for example, cancelled sales, unconditional discounts, reversals of provisions and revenue from the sale of non-current assets. The cumulative Cofins is 3% (art. 8). Paragraphs 6, 8 and 9 of art. 3 give financial institutions and similar entities their own exclusions and deductions, and art. 8-A sets 4% for the entities in § 9. LC 224/2025 describes 0.65% for PIS and 3% for Cofins as the rates of the cumulative regime.

Status

In force in 2026. Arts. 2 to 8-B leave the legal system from 01/01/2027, under art. 542 of LC 214/2025.

Point of attention in SAP

A company in the cumulative regime takes no credit. The company master data must keep the regime by period, so that the assessment does not give credit to those who have no right to it.

EFD-Contribuições in SAP

Law 10.637/2002, art. 8, and Law 10.833/2003, art. 10: who stays in the cumulative regime

What it regulates

The following stay outside non-cumulativity, among others: legal entities on presumed or arbitrated profit, Simples Nacional taxpayers, entities immune from taxes, public bodies, public agencies and public foundations, financial institutions and similar entities under §§ 6, 8 and 9 of art. 3 of Law 9.718/1998 and under the private security statute (as worded by Law 14.967/2024), revenue subject to tax substitution of the contribution, telecommunications services revenue and revenue of press and broadcasting companies. Art. 10 of Law 10.833 repeats the logic with its own list.

Status

In force in 2026. Arts. 7 and 8 of Law 10.637 and arts. 1 to 16 of Law 10.833 leave the legal system from 01/01/2027 (art. 542 of LC 214/2025).

Point of attention in SAP

The regime changes with the income tax classification and the nature of the revenue. The system must allow different regimes in the same company, by type of revenue.

Tax assessment in SAP

Law 10.637/2002, art. 10, and Law 10.833/2003, art. 11: payment deadline

What it regulates

The non-cumulative contribution must be paid by the 25th day of the month after the taxable event (as worded by Law 11.933/2009). If the due date is not a business day, the deadline moves to the business day before it, as the sole paragraph of both laws says.

Status

In force in 2026. Art. 10 of Law 10.637 and art. 11 of Law 10.833 leave the legal system from 01/01/2027 (art. 542 of LC 214/2025).

Point of attention in SAP

The due date of the payment slip depends on the business-day calendar. The system must bring the deadline forward when the 25th is not a business day.

ICMS outside the base: the guidance of the Practical Guide (sections 11 and 12)

What it regulates

The Guide records that RE 574.706, concluded on 15/03/2017, binds the Federal Revenue Service only after the opinion of the PGFN (art. 19-A of Law 10.522/2002). On 13/05/2021, the Supreme Court (STF) decided the appeals: the exclusion applies to revenue from 15/03/2017, except for lawsuits and requests filed up to that date, and the ICMS to exclude is the amount shown on the invoices. Under the PGFN opinion that the guide cites, for revenue from 16/03/2017 the ICMS shown on the invoice is not part of the base, with or without a lawsuit. For revenue up to 15/03/2017, only with a lawsuit filed up to that date.

Status

Guide text updated in June 2021. Section 12 requires the base to be adjusted by a new EFD-Contribuições or by amendment, period by period, and never in a single file for several periods.

Point of attention in SAP

The adjustment is made in each document record. The guide points to the ICMS field in each one, such as field 15 of record C170. The system must keep the ICMS shown, by item.

EFD-Contribuições in SAP

Law 10.637/2002, art. 3, and Law 10.833/2003, art. 3: what generates credit

What it regulates

From the amount assessed, the legal entity may deduct credits on goods for resale, inputs for services and production, electricity and thermal energy, rent paid to a legal entity, leasing, fixed assets, buildings on third-party property, goods received back and intangible assets. For Cofins, storage and freight on the sale also count, when the seller bears the cost. The credit is the rate in art. 2 applied to the value of the month's purchases and to the month's depreciation or amortization (§ 1). What is not used in one month can be used in the following ones (§ 4).

Status

In force in 2026. The "Credits" table lists the items one by one. Arts. 1 to 5-A of Law 10.637 and 1 to 16 of Law 10.833 leave the legal system on 01/01/2027, and unused credits continue under art. 378 of LC 214/2025.

Point of attention in SAP

Each inbound line must carry the credit reason (resale, input, fixed asset) and the credit CST, because the credit base code in EFD-Contribuições comes from this link.

Credit recovery in SAP

Credit bans and apportionment: art. 3, §§ 2 to 9, of both laws

What it regulates

Labor paid to individuals gives no credit, nor does buying goods and services not subject to the contribution, including exempt ones, when resold or used as inputs for zero-rate, exempt or non-taxable products (§ 2). Item III of § 2, added by Law 14.592/2023, covers the ICMS of the purchase operation. Credit applies only to goods and services bought from a legal entity based in Brazil (§ 3). When only part of the revenue is non-cumulative, credit applies only to the costs linked to it, by direct allocation or proportional apportionment, and the method applies for the whole calendar year (§§ 7 to 9).

Status

In force in 2026. The consolidated text marks when item III of § 2 takes effect, which depends on the date given in the text itself.

Point of attention in SAP

Proportional apportionment needs the gross revenue of each regime by month. The system must close this proportion by period and keep the method chosen for the year.

Tax assessment in SAP

Exports and credit: arts. 5 and 7 of Law 10.637/2002 and art. 6 of Law 10.833/2003

What it regulates

The contributions do not apply to exports of goods, to services for a person resident or based abroad where payment brings in foreign currency, and to sales to a trading export company for the specific purpose of export. The seller uses the credit to deduct the contribution on domestic sales or to offset its own debts administered by the Federal Revenue Service (§ 1) and, if it cannot do so by the end of the calendar quarter, requests a cash refund (§ 2). An exporter that does not prove shipment within 180 days of the invoice date pays the taxes the seller did not pay (art. 7 of Law 10.637).

Status

In force in 2026. Arts. 5 and 7 of Law 10.637 and art. 6 of Law 10.833 leave the legal system from 01/01/2027, and the credit balance continues under art. 378 of LC 214/2025.

Point of attention in SAP

The sales invoice for a specific export purpose must stay linked to the proof of shipment, with control of the 180-day deadline.

Credit recovery in SAP

Law 10.147/2000, arts. 1 and 2: medicines, perfumery and hygiene

What it regulates

PIS and Cofins of those who produce or import the products of headings 3003, 3004 and 3303 to 3307 and codes 3401.11.90, 3401.20.10 and 96.03.21.00 of the TIPI (the IPI tax table) are calculated at specific rates (art. 1). Art. 2 reduces to zero the rates on the gross revenue from selling these products by those who are neither producers nor importers, and the reduction does not apply to Simples Nacional taxpayers.

Status

The whole law is repealed from 01/01/2027 (art. 542, XI, of LC 214/2025). Art. 381 of the same LC creates a presumed CBS credit on the inventory of these products.

Point of attention in SAP

The CST of the sale changes with the company's role: producer, importer or reseller. The system must derive the CST from the product master data and the issuer's role.

EFD-Contribuições in SAP

Law 10.485/2002, arts. 1, 3 and 5: machines, vehicles, auto parts and tires

What it regulates

Those who produce or import the machines and vehicles under codes 84.29, 8432.40.00, 84.32.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5 and 87.01 to 87.06 of the TIPI pay PIS and Cofins on the gross revenue from the sale, at the rates set in art. 1. Art. 3, II, covers the auto parts in Annexes I and II sold to a wholesaler, a retailer or a consumer, and art. 5 covers new tires and inner tubes under headings 40.11 and 40.13. Laws 10.637 and 10.833 set aside the general rate in these cases (art. 2, § 1).

Status

Arts. 1 to 3, 5 and 6 are repealed from 01/01/2027 (art. 542, XVI, of LC 214/2025). Art. 381 of the same LC covers the presumed CBS credit on inventory.

Point of attention in SAP

The NCM (product classification code) defines whether the sale is single-stage. The system must check the NCM against the headings of the law in the master data, and not only when the invoice is issued.

Tax assessment in SAP

Law 9.718/1998, art. 4: fuels and oil products

What it regulates

Art. 4 sets specific PIS and Cofins rates for producers and importers of oil products, by product: gasoline and its streams, except aviation gasoline, diesel oil and its streams, and liquefied petroleum gas derived from oil and natural gas. Paragraph 1 of art. 2 of Laws 10.637 and 10.833 sets aside the general rate for these products and for aviation kerosene, which has its own law (art. 2 of Law 10.560/2002).

Status

Arts. 2 to 8-B of Law 9.718 leave the legal system from 01/01/2027 (art. 542, X, of LC 214/2025). LC 214 itself treats fuels under a specific CBS regime (arts. 172 to 180).

Point of attention in SAP

Fuel has a rate by product and by role in the chain. The master data must carry the product code and the rate in force in the period, not a fixed percentage in the program.

Tax assessment in SAP

Law 10.833/2003, art. 49: water, soft drinks, beer and compound preparations

What it regulates

Art. 49 covers PIS and Cofins of importers and producers of water, soft drinks, malt beer and compound preparations under codes 22.01, 22.02, 22.03 and 2106.90.10 Ex 02 of the TIPI, with specific rates on the gross revenue from the sale. Art. 2, § 1, VIII, of Laws 10.637 and 10.833 refers to this article. Art. 58-A, which referred to the charging regime of arts. 58-B to 58-U, was repealed by Law 13.097/2015.

Status

Arts. 49 and 50 are repealed from 01/01/2027 (art. 542, XXI, d, of LC 214/2025).

Point of attention in SAP

Cold-drink products have their own product and rate table on Portal Sped (table 4.3.10). The master data must point the product to this table.

EFD-Contribuições in SAP

Law 10.865/2004, arts. 1 to 4: PIS and Cofins on imports

What it regulates

The law creates Import PIS/Pasep and Import Cofins. The taxable event is the entry of foreign goods into the national territory, or the payment, credit, delivery, use or remittance of amounts to residents or persons based abroad as consideration for a service (art. 3). The services are those provided by a person resident or based abroad and performed in Brazil, or performed abroad with the result in Brazil (art. 1, § 1). For goods, the taxable event occurs on the date the import declaration for consumption is registered (art. 4, I).

Status

In force in 2026. Arts. 1 to 20 leave the legal system from 01/01/2027 (art. 542, XXIII, of LC 214/2025).

Point of attention in SAP

The date of the taxable event on imports is the date of registration of the declaration. The system must reconcile this date with the date the goods arrive, which may be different.

EFD-Contribuições in SAP

Law 10.865/2004, arts. 7, 8 and 15: base, rates and credit on imports

What it regulates

On imports of goods, the base is the customs value (art. 7, I, as worded by Law 12.865/2013). Art. 8 applies, for goods, 2.1% Import PIS and 9.65% Import Cofins and, for services from abroad, 1.65% and 7.6% (as worded by Law 13.137/2015). The paragraphs of art. 8 give rates for pharmaceutical products, perfumery and others. Art. 15 allows legal entities under non-cumulativity to take credit on imports of goods for resale, inputs, energy, rent, leasing and fixed assets.

Status

In force in 2026. Arts. 1 to 20 leave the legal system from 01/01/2027. Art. 15, on import credit, is one of them, and the remaining credits continue under art. 378 of LC 214/2025.

Point of attention in SAP

The import credit comes from the import declaration and not from the inbound invoice. The master data must keep the rate applied and the credit base by declaration.

Tax assessment in SAP

Law 10.833/2003, arts. 30 to 32: who withholds and on which payments

What it regulates

CSLL, Cofins and PIS are withheld on payments between private-law legal entities for the services in art. 30, among them security, labor leasing, credit management, administration of accounts payable and receivable and professional services, as well as cleaning and upkeep. It also applies to payments by associations, simple partnerships, private-law foundations and condominiums (§ 1). Simples Nacional taxpayers do not withhold (§ 2), and art. 32 lists the cases where withholding is not required.

Status

In force. Of arts. 30 to 36, the repeal list in art. 542 of LC 214/2025 includes only § 1 of art. 31, from 01/01/2027.

Point of attention in SAP

The withholding comes from the type of service and the provider's classification. The vendor master data must keep whether the vendor is a Simples Nacional taxpayer.

Withholding taxes in SAP

Law 10.833/2003, arts. 31 to 36: percentage, payment and advance

What it regulates

They add up to 4.65% of the amount paid: CSLL at 1%, Cofins at 3% and PIS at 0.65% (art. 31). The 0.65% and 3% rates apply even when the provider is under non-cumulativity (§ 1). The amounts withheld in the month are paid by the last business day of the second ten-day period of the month after the payment, as worded by Law 13.137/2015 (art. 35). What was withheld counts as an advance of the income tax and contributions owed by the company that suffered the withholding (art. 36).

Status

In force. Paragraph 1 of art. 31 leaves the legal system from 01/01/2027 (art. 542, XXI, c, of LC 214/2025). The other articles are not in the repeal list.

Point of attention in SAP

The tax withheld becomes a credit to offset at the provider company. The system must record the withholding by invoice and reconcile it with the payer's payment slip.

Withholding taxes in SAP

IN RFB 1.252/2012, arts. 1 to 5: who files EFD-Contribuições

What it regulates

The instruction creates the digital tax record of the contributions on revenue. Under art. 4, the following must file: legal entities on the taxable-profit method, since the taxable events of 01/01/2012, those on presumed or arbitrated profit, since 01/01/2013 (as worded by IN 1.280/2012), and the legal entities in §§ 6, 8 and 9 of art. 3 of Law 9.718 (financial institutions and similar entities) and under Law 7.102/1983, since 01/01/2014 (as worded by IN 1.387/2013). Art. 5 exempts, among others, Simples Nacional taxpayers, immune and exempt entities with monthly contributions up to BRL 10,000, inactive entities, public bodies and public agencies. Paragraph 7 exempts a company on taxable or presumed profit in months with no revenue and no credit operation, except December.

Who files and deadline

Legal entities in the items of art. 4, except those exempted by art. 5.

Status

In force, in the multi-version text on the Federal Revenue Service portal, which shows the changes made by INs 1.280/2012, 1.305/2012, 1.387/2013 and 1.876/2019. The social security contribution on revenue moved to EFD-Reinf, under the deadlines of IN 1.701/2017.

Point of attention in SAP

The system must know, by company and by month, whether reporting is mandatory or exempt, to generate the file or not.

EFD-Contribuições in SAP

IN RFB 1.252/2012, arts. 6 to 11: form, deadline, penalty and amendment

What it regulates

The file goes through the record generator program, which creates, imports, validates, signs, transmits and retrieves the receipt (art. 6, as worded by IN 1.876/2019). Transmission is monthly, by the 10th business day of the 2nd month after the reported month, until 23:59:59 Brasília time (art. 7). Receipt of the file does not confirm the accuracy of the information or approve the assessment (art. 9, § 2). Failure to file on time, or filing with errors or omissions, brings the penalties of art. 12 of Law 8.218/1991 (art. 10). An amendment is made by a new file, and the right to request an amendment expires after 5 years, counted from the 1st day of the following year (art. 11, § 1).

Who files and deadline

Every month, by 23:59:59 on the 10th business day of the second month after the period.

Status

In force. Paragraph 2 of art. 11 lists the cases where the amending file has no effect, such as a debt already sent to the PGFN, and § 4 requires an amended DCTF when the DCTF amount changes.

Point of attention in SAP

The deadline is counted in business days of the second following month. The system must keep the receipt of each file and link the amendment to the file it replaces.

EFD-Contribuições in SAP SPED legislation and ancillary obligations

Practical Guide to EFD-Contribuições, version 1.35 (18/06/2021)

What it regulates

The guide covers the layout and the reporting in ten blocks: 0 (opening), A (services subject to ISS), C (goods), D (ICMS services), F (other operations), I (financial institutions and others), M (PIS and Cofins assessment), P (social security contribution on revenue), 1 (control of credit and withholding balances) and 9 (closing). Version 1.35 created sections 11 and 12 of chapter I, on lawsuits and the exclusion of ICMS, gave guidance on record 0120 in the month of ceasing activities, corrected field 14 of 0900 and covered C600 for denied or voided NF-e.

Status

It is the latest version in the Portal Sped list of manuals. The guide itself says it guides the reporting and does not interpret the legislation on the contributions. NT 011/2026 says the guidance on the new documents will be added to the guide.

Point of attention in SAP

The structure of records defines what SAP must hold per document. Each record has mandatory fields that the generation program must fill.

EFD-Contribuições in SAP

EFD-Contribuições code tables and the PIS and Cofins CST

What it regulates

Portal Sped publishes tables 4.3.3 to 4.3.18: PIS and Cofins CST, code of the contribution assessed, credit type, credit calculation base, adjustments, presumed credit rates and the product lists by CST (single-stage and fixed price list, substitution, zero rate, exemption, no charge, suspension). The PIS CST has groups 01 to 09 for outputs, 49 for other outputs, 50 to 56 for inputs with a right to credit and 60 to 66 for presumed credit, among other groups, under IN RFB 1.009/2010.

Status

The tables have their own versions. Those for CST 07, 08 and 09 have versions from April 2026, and the zero-rate one (CST 06) is from April 2025. IN 1.009/2010 is the basis of the CST codes.

Point of attention in SAP

Each product must be in the right CST table. The master data needs a routine to bring in new versions of the tables, because they change during the year.

EFD-Contribuições in SAP

Technical Note 011/2026: EFD-Contribuições in the transition to the CBS

What it regulates

The note says that PIS and Cofins will be replaced by the CBS from 2027 and that EFD-Contribuições stops being used for new taxable events from January 2027. The reporting continues for record keeping, consultation and amendment, for at least 5 years, and for the credit balances generated up to 31/12/2026, which will be offset against the CBS or other federal taxes. In 2026 there is no layout change to show CBS, IBS and IS, and these amounts are not added to items or documents. For the new documents (BPeTA, NFAg, NFGas, NF-e ABI, NFS-e Via and DeRE), the note sets records and COD_MOD.

Status

Guidance technical note, linked to Joint Act RFB/CGIBS 1/2025. For the BPeTA, the note asks for the transport service CFOP in D200.

Point of attention in SAP

The new documents go into the records that already exist. The generation program must map the document model to the COD_MOD indicated, and not to the code of the new model.

EFD-Contribuições in SAP Consumption tax reform

Technical Note 012/2026: reporting the linear reduction of benefits (LC 224)

What it regulates

For exemption, zero rate and credits, the original CST does not change. The reduction appears in the adjustment records: M110, M115, M510 and M515 for credits, and M220, M225, M620 and M625 for the contribution. For exemption and zero rate, the taxpayer issues the invoice with CST 06 or 07 and states, in the additional information field of the NF-e and in record C110, that the operation is subject to LC 224. The amount is calculated by the formula of IN RFB 2.305/2025 (art. 7) and reported as an increase adjustment in M220 and M620. For presumed credit, 90% can be used (art. 10 of the IN), and the 10% cancelled goes in a reduction adjustment in M110 and M510.

Status

It applies to taxable events from 01/04/2026. For a reduced rate and a reduced base, the invoice already carries the new rate and base. The rate field of M115 is truncated to four decimal places, without rounding.

Point of attention in SAP

The adjustments depend on the document that caused the reduction. The system must keep the invoice key linked to each adjustment, because the detail in M225 and M115 is by key.

EFD-Contribuições in SAP

LC 224/2025, art. 4, §§ 1 to 3: which PIS and Cofins benefits are included

What it regulates

The reduction reaches federal incentives and benefits linked to PIS and Import PIS, Cofins and Import Cofins, IRPJ and CSLL, the Import Tax, IPI and the employer social security contribution (§ 1). It includes the benefits in the tax expenditure statement of the 2026 budget law and the regimes listed in § 2, such as presumed profit, REIQ, presumed IPI credit and presumed PIS and Cofins credit under laws such as 10.147 (art. 3) and 10.925 (art. 8), as well as the zero rate and the reduced rates of Law 10.925. Standard system: 0.65% and 3% in the cumulative regime, 1.65% and 7.6% in the non-cumulative one (§ 3, III).

Status

In force. For the contributions, the effects start on 01/04/2026, as NT 012/2026 indicates, under the rule of art. 14, I.

Point of attention in SAP

Each benefit comes from a different law. The master data must keep the legal basis of the benefit by product, because reporting the adjustment requires this reference.

EFD-Contribuições in SAP

LC 224/2025, art. 4, § 4: how each type of benefit is reduced

What it regulates

The reduction is cumulative and changes with the type of benefit. Exemption and zero rate become 10% of the standard system rate. A reduced rate becomes the sum of 90% of the reduced rate and 10% of the standard one. A reduction of the calculation base is worth 90% of the reduction set. Financial or tax credit, including presumed or notional credit, can be used only up to 90%, and the rest is cancelled. A reduction of the tax due is worth 90%. Regimes based on a percentage of gross revenue rise 10% in the percentage, and those on a presumed base add 10% to the presumption percentages.

Status

In force. Paragraph 7 says that the rate that replaces the exemption does not let the buyer claim credits that the law would bar because of the exemption or the zero rate.

Point of attention in SAP

The same operation now has two rates over time: the previous one and the LC 224 one. The system must pick the rate by the date of the taxable event, and not by the master data date.

Tax assessment in SAP

LC 224/2025, art. 4, §§ 5 and 8, and art. 14: exceptions and effects

What it regulates

Under presumed profit, the increase in § 4, VII, applies only to the part of total gross revenue above BRL 5,000,000 in the calendar year (§ 5). Paragraph 8 sets aside the reduction for constitutional immunities, Manaus Free Zone and free trade area benefits, zero rates on the national basic basket in Annexes I and XV of LC 214, fixed-term benefits for those who have already met an onerous condition (investment in a project approved by 31/12/2025) and non-profit entities, among other cases. Art. 14 requires the rule to apply to the contributions from the first day of the fourth month after publication.

Status

LC 235/2026 changed the wording of item V of § 8. Publication was on 26/12/2025, and NT 012/2026 uses 01/04/2026 as the start for PIS and Cofins.

Point of attention in SAP

Anyone under an exception in § 8 gets no adjustment. The system must keep the reason for the exception by product or operation, to prove why there was no adjustment.

EFD-Contribuições in SAP

EC 132/2023, ADCT arts. 125, 126 and 135: CBS in 2026 and end in 2027

What it regulates

In 2026 the CBS starts at a rate of 0.9% (art. 125), and what is paid reduces the Cofins, PIS and import contributions owed (§ 1). Without enough debits, the amount can be offset against another federal tax or refunded (§ 2). From 2027, the CBS and the Selective Tax are charged, and the PIS of art. 239 and the contributions of art. 195, items I, b, and IV, end, if the CBS is already in place (art. 126). Art. 135 requires a complementary law to govern the use of credits not used by the time of the end, and keeps offsetting and refund for those who meet the requirements of the law in force at the time of the end.

Status

In force. LC 214/2025 governs how the transition is carried out.

Point of attention in SAP

In 2026, the CBS amount offsets PIS and Cofins. The system must show, by period, the CBS paid and how much was offset.

Consumption tax reform

LC 214/2025, arts. 346 and 347: CBS at 0.9% in 2026 and the rule for 2027 and 2028

What it regulates

For taxable events from 01/01 to 31/12/2026, the CBS is charged at a rate of 0.9% (art. 346). In 2027 and 2028 the CBS uses the rate in art. 14 less 0.1 point, except for fuels under the specific regime (arts. 172 to 180), under art. 347.

Status

In force. LC 214 was amended by LC 227/2026, and the reference rate depends on a Senate resolution, under EC 132.

Point of attention in SAP

The 2026 rate does not replace the PIS and Cofins rate. The system must keep them in parallel in the period and handle the offset separately.

Consumption tax reform

LC 214/2025, art. 408 (as worded by LC 227/2026): when it is CBS and when it is still PIS and Cofins

What it regulates

If the same situation is a taxable event for PIS, Cofins or the import contributions up to 31/12/2026 and for CBS from 01/01/2027, the CBS is not charged and the contributions are (§ 1). This does not apply when the assessment follows the optional regimes of arts. 485 to 487: in that case, the CBS is charged and the contributions are not (§ 2). For operations up to 31/12/2026 where PIS and Cofins are charged on a cash basis, the taxable event is the date of recognition on an accrual basis, the contributions are charged when the money is received, even after the end, and the CBS is not charged on that receipt (§ 3).

Status

The original text referred to 2025 and 2026. LC 227/2026 changed the years to 2026 and 2027.

Point of attention in SAP

Revenue recognized in 2026 and received in 2027 still carries PIS and Cofins. The system must identify the recognition date and the receipt date of each receivable.

Consumption tax reform

LC 214/2025, arts. 378 to 380: the PIS and Cofins credit balance

What it regulates

The PIS and Cofins credit left at the date of the end, including the presumed credit, stays valid with its deadline running, must be recorded in the reporting environment and can offset the CBS or be refunded in cash or offset against other federal taxes, if it meets the requirements of the law in force at the time of the end (art. 378). Goods returned from 01/01/2027, from earlier sales, give a CBS credit that can offset only CBS (art. 379). Credits taken in installments, by depreciation, amortization or monthly share, continue as a presumed CBS credit (art. 380).

Status

In force. The chapter is titled "On the use of the PIS and Cofins credit balance". NT 011/2026 asks for these balances to be reported in EFD-Contribuições.

Point of attention in SAP

The credit balance must be closed and reconciled on 31/12/2026. The system must keep the balance by credit type and by month of origin, to prove the deadline.

Credit recovery in SAP

LC 214/2025, art. 381: presumed CBS credit on the 01/01/2027 inventory

What it regulates

A taxpayer in the regular CBS regime can claim a presumed credit on the inventory of physical goods at 01/01/2027 in three cases: it was in the cumulative regime on 31/12/2026, the inventory was bought with substitution or single-stage charging under the laws listed, or there is a portion with partial credit restriction (§§ 7 to 9 of art. 3). For domestic goods, the credit is 9.25% of the inventory value. For imported goods, it is the amount of PIS and Cofins on the import actually paid (§ 3). It does not apply to fixed assets, real estate or personal use and consumption.

Status

The calculation and the claim have a limit of 30/06/2027, and the credit is used in 12 equal monthly installments, only against the CBS (§ 4). An act of the Federal Executive regulates the inventory check, by physical count or an alternative method (§ 2).

Point of attention in SAP

The 01/01/2027 inventory must be measured and valued by item and by origin, domestic or imported. The inventory count and the item master data must be ready before the changeover.

Credit recovery in SAP

LC 214/2025, arts. 542 and 544: what leaves the legal system in 2027

What it regulates

Art. 542 repeals, from 01/01/2027, among others: arts. 2 to 8-B of Law 9.718/1998, the whole of Law 10.147/2000, arts. 1 to 3, 5 and 6 of Law 10.485/2002, arts. 1 to 5-A, 7, 8, 10 to 12, 32 and 47 of Law 10.637/2002, arts. 1 to 16, 25, 49, 50, 52, 55, 57, 58 and 91 and § 1 of art. 31 of Law 10.833/2003 and arts. 1 to 20, 22, 23, 27 to 31, 34, 36 to 38, 40, 40-A and 42 of Law 10.865/2004. Art. 544 sets 01/01/2027 as the start of the effects of art. 542, as worded by LC 227/2026.

Status

In force. Art. 542 has more items; before treating a provision as repealed, check the item in the official text.

Point of attention in SAP

The repeal does not erase the right to credit or the duty to keep records. The system must keep the PIS and Cofins logic for amendments and balances after 2027.

Consumption tax reform