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Sector · Agribusiness and food

Agribusiness and food in SAP: from buying from the farmer to the SPED file

In grain origination, in the meatpacking plant and in the food industry, the same item goes through ICMS benefits, rural withholding, PIS and COFINS credit and, now, the rural producer rules of the tax reform. SAP must apply all of this by NCM, state and date.

This page gathers the legislation DFSpro read in official sources, what has not been checked yet and what usually breaks in the setup. The tax decision belongs to the client.

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The short answer

What the agribusiness tax director needs to have proven

The direct answer

Agribusiness mixes federal rules, CONFAZ agreements and the law of each state, and the reform adds a specific regime for the rural producer. The risk is that the SAP master data does not follow the effective date of each rule.

To start the conversation: does your rural supplier master already know who is below BRL 3.6 million and who starts to generate presumed credit on 01/01/2027?

Benefit depends on item and destination

ICMS Agreement 100/97 reduces the tax base by 60% or 30% on interstate sales of the listed items, and clause 3-A sets a 4% burden for certain inputs. The rule changes with the NCM and with the state.

Buying from the producer has its own rule

Funrural withheld at purchase, presumed credit and a purchase invoice with three amounts need a supplier master with the right classification.

The reform has a set date

The rural producer's presumed credit starts on 01/01/2027, and the percentage comes from an annual act. A fixed table in SAP gets old.

Index

Choose your entry point by your role

Four entries, one for each role, straight to the block that answers your question.

01Tax and fiscal

Which taxes weigh on agribusiness and where SAP stumbles, from deferral to Funrural and to PIS and Cofins in agroindustry.

Go to section

02IT and SAP integrator

What breaks in SAP, what the symptom is and how to prove it, with ICMS benefits, documents and the 2027 change.

Go to section

03Management and decision

Where the tax process of agribusiness and food becomes a project, and how DFSpro takes part from diagnostic to proof in SAP.

Go to section

04Harvest and bookkeeping

The documents and files that the harvest puts under pressure, and the bookkeeping and returns: SPED, GIA and DeSTDA.

Go to section
Direct links
Direct links:direct answerexport and cooperativeIBS and CBS on inputsSelective Tax and basic food basketrules readsix agribusiness frontsquestionswhere to start
Tax map

Which taxes weigh on agribusiness and where SAP stumbles

Each row shows only what was read in an official source. What DFSpro did not open in the source is marked.

TaxRule that hits the sector mostLegal basis readWhere it usually breaks (DFSpro judgment)
ICMS, farm inputs60% tax base reduction on interstate sales of pesticides, animal feed, seeds, limestone and listed items. 30% reduction on bran, corn and oats.ICMS Agreement 100/97, clauses 1 and 2 (60% and 30%, interstate sales) and 3-A (4% burden on sales and imports of acids, natural phosphate, sulfur, ammonia, urea and listed fertilizers, since 01/01/2022, Agreement 26/21). In force until 31/12/2027 (clause 7).Reduction applied by material group, without NCM and without destination state. Internal operations depend on state rules, not read here.
ICMS, farm machinery and implementsTax base reduction with percentages by origin and destination region: 4.1%, 7.0% and 5.60% on internal operations.ICMS Agreement 52/91, Annex II. Extended until 31/12/2026 by ICMS Agreement 10/26.Short deadline: the rule ends at the end of 2026 and the next extension was not checked. NCM of Annex II not checked.
ICMS-ST, food and beveragesST only for the items in the annexes of the segment, by NCM and CEST. There is a food products segment and a beverages segment.ICMS Agreement 142/18, clause 7: items in Annexes II to XXVI, by segment. Annex I lists only the segments.CEST missing or out of date in the material master. List by annex not checked.
Tax map, part 2 of 5

Deferral, Funrural and PIS and COFINS in agroindustry

ICMS deferral and presumed credit

Rule that hits the sector most: State regimes for grains, livestock and agroindustry.

Legal basis read: State legislation: not checked.

Where it usually breaks (DFSpro judgment): Rule copied from one state to another. We do not state state-level content on this page.

Rural social security contribution (Funrural)

Rule that hits the sector most: Rural employer who is an individual: 1.2% of gross receipts from sales, plus 0.1% for work accident insurance. The buying company is subrogated.

Legal basis read: Law 8,212/91, art. 25, I and II, and art. 30, IV (compiled text).

Where it usually breaks (DFSpro judgment): Base and withholding on purchases from an individual, an intermediary and a special insured person treated the same way.

PIS and COFINS, agroindustry

Rule that hits the sector most: Presumed credit of art. 8 of Law 10,925/2004: a legal entity, including a cooperative, that makes goods of animal or plant origin from the NCM chapters listed in the article, for human or animal food, deducts presumed credit on goods bought from an individual or received from a cooperative member who is an individual. Art. 9 suspends PIS and COFINS on sales of certain raw products and inputs, only to buyers under the real profit regime (§ 1, I). Both articles lose effect on 01/01/2027.

Legal basis read: Law 10,925/2004, arts. 8 and 9; LC 214/2025, art. 542, XXV. NCM list of art. 8 and items of art. 9 in the current wording: not checked.

Where it usually breaks (DFSpro judgment): Credit code and percentage with no end date, kept in the master data after the repeal.

Tax map, part 3 of 5

Meat export, cooperative and the reform of the rural producer

TaxRule that hits the sector mostLegal basis readWhere it usually breaks (DFSpro judgment)
PIS and COFINS, export of meat and by-productsPresumed credit for those who produce and export goods under NCM codes 02.03, 0206.30.00, 0206.4, 02.07 and 0210.1, calculated on grains, bran, feed and live animals bought from an individual or cooperative member, and also from a legal entity (§ 1). The credit is 30% of the ordinary rate of these two contributions under the non-cumulative regime (§§ 3 and 4). Arts. 54 to 57 lose effect on 01/01/2027.Law 12,350/2010, art. 55; LC 214/2025, art. 542, XLIX, d. Balance transition rule: not checked.Purchase from an individual and from a legal entity in the same calculation, without separating the origin of the input.
Production cooperativeA cooperative act is one done between the cooperative and a member, between a member and the cooperative, and between affiliated cooperatives. It is not a market operation and not a sale contract. In the reform, the cooperative may choose a specific regime with a zero IBS and CBS rate on supply from the member to the cooperative and from the cooperative to a member of the regular regime. The choice is made in the calendar year before the effects start or at the start of operations, under the regulation.Law 5,764/1971, art. 79; LC 214/2025, art. 271. Regulation of the choice: not checked.Purchase from the member treated as a market sale, with no member link flag in the master data.
IBS and CBS, rural producerA producer with revenue below BRL 3.6 million is not a taxpayer. The choice of the regular regime can be made at any time and cannot be reversed within the calendar year. Whoever had revenue of BRL 3.6 million or more in the calendar year before the law took effect is a taxpayer from the start of the effects (art. 165, § 3), with a fixed base year. Presumed credit for the buyer, at a percentage published by an annual joint act (value: not checked).LC 214/2025, arts. 164 to 168 (limit updated by IPCA in art. 167).Limit with no control of revenue in the year and no flag in the supplier master.
Tax map, part 4 of 5

IBS and CBS on inputs, IPI and DIFAL

IBS and CBS, inputs and raw products

Rule that hits the sector most: 60% reduction on raw products and on farm inputs of Annex IX, with deferral in the cases of art. 138. A raw product is one that only went through drying, cleaning, grain threshing or ginning, or through freezing, cooling or simple packing for transport, storage or display for sale. Processing or presentation packaging removes that status (art. 137, § 1).

Legal basis read: LC 214/2025, arts. 137 and 138. NCM of Annex IX: not checked.

Where it usually breaks (DFSpro judgment): Input with no MAPA registration, which § 1 of art. 138 requires for the reduction.

IPI

Rule that hits the sector most: No specific agribusiness rule read. LC 214 zeroes IPI from 01/01/2027 only for Manaus Free Trade Zone items with a rate below 6.5% in the 2023 Tipi.

Legal basis read: LC 214/2025, art. 454. Tipi and IPI regulation: not checked.

Where it usually breaks (DFSpro judgment): Processed food with an out-of-date NCM in the Tipi of the master data.

DIFAL

Rule that hits the sector most: Rate difference on interstate sales to a final consumer who is not a taxpayer (LC 190/2022 not read; how the amount enters the documents: not checked). Transfer between establishments of the same owner: non-incidence rule since 01/01/2024 (LC 204/2023, art. 12, § 4, of LC 87), because the taxable event is not considered to occur on the outbound movement of goods to an establishment of the same owner, and the credit of earlier operations is kept. Paragraph 5, enacted on 12/06/2024 after a veto, lets the taxpayer choose to treat the transfer as taxed (form and deadline of the choice: not checked).

Legal basis read: SEFAZ-RJ page, updated on 16/09/2024, which cites EC 87/15, LC 190/22 and ICMS Agreement 236/21. LC 204/2023, art. 1, which changes art. 12, § 4, of LC 87.

Where it usually breaks (DFSpro judgment): Transfer between branches still treated as a taxable event.

Tax map, part 5 of 5

Selective Tax, transition and basic food basket

TaxRule that hits the sector mostLegal basis readWhere it usually breaks (DFSpro judgment)
Selective TaxCharged only once, with no credit, on the production, extraction, sale or import of a good that harms health or the environment. It does not apply to electricity and telecommunications. Reach by agribusiness product and rates: not checked.LC 214/2025, arts. 409, 410 and 413.Product subject to the Selective Tax with no flag in the master data once the rates law is read.
IBS and CBS transitionIn 2026, LC 214 sets CBS at 0.9% and IBS at 0.1% as calculation rates, but under art. 348, § 1, payment is waived for those who meet the ancillary obligations, and § 2 keeps PIS and Cofins in full. Simples Nacional taxpayers are outside (art. 348, III, c). In 2027 and 2028, IBS adds 0.05% for the state and 0.05% for the city, and CBS drops 0.1 point. From 2029 to 2033, IBS reference rates are set by stage. ICMS (LC 87) is repealed from 01/01/2033.LC 214/2025, arts. 343, 344, 346 to 348, 361, 364, 365 and 543.Two live taxes in the same document: master data with a single effective date does not follow the stages.
IBS and CBS, basic food basketZero rate on the products of Annex I, tied to the National Basic Food Basket.LC 214/2025, art. 125. Annex I: not checked.Classification by product description instead of NCM.
To go deeper

Blog articles on presumed credit and origination

The articles below cover the topic from the SAP point of view. The full view is in articles by topic.

Ancillary obligations

Documents and files that the harvest puts under pressure

Electronic tax document, transport and SPED, with the rule behind each one.

ObligationWho requires itFrequency and point of attention
Outbound NF-e and own inbound NF-eAjuste SINIEF 07/05Per operation. On a purchase from a producer who is not a taxpayer under the reform, the purchase invoice lists the operation value, the presumed credit and the net value (LC 214, art. 168, § 1).
NF-e or NFC-e of the rural producerAjuste SINIEF 27/2024, which changes Ajuste SINIEF 10/2022In place of Invoice model 4. From 03/02/2025 on interstate operations and on internal operations of producers with gross rural revenue above BRL 360,000.00 in 2023 or 2024. From 05/01/2026 for the others. Model 4 is barred after the start, and a state may set a shorter deadline. Later changes and the rule of each state: not checked.
CT-eAjuste SINIEF 09/07Per transport service. Grain and input freight enters the tax calculation and the document chain.
MDF-eAjuste SINIEF 21/10Per trip, grouping documents. In harvest season, the volume reveals a broken link between NF-e and CT-e.

The dates and technical notes of the documents are in electronic tax document legislation, and the matching service in electronic tax documents in SAP.

Ancillary obligations, part 2 of 3

Bookkeeping and returns: SPED, GIA and DeSTDA

EFD-ICMS/IPI (SPED Fiscal)

Who requires it: Ajuste SINIEF 02/09

Frequency and point of attention: Monthly. Rules and deadlines of Block K for production and stock: not checked.

EFD-Contributions (PIS and COFINS return)

Who requires it: Receita Federal. Practical Guide: current version not checked

Frequency and point of attention: Monthly. The agroindustry presumed credit and rural withholding need the coding of the current guide.

GIA and GIA/ST

Who requires it: ICMS Agreement 142/18, clause 21, and Ajuste SINIEF 04/93

Frequency and point of attention: By the substitute, for the destination state. SEFAZ-RJ also requires DIFAL to be reported in the GIA. Deadline and format belong to each state.

DeSTDA

Who requires it: Ajuste SINIEF 12/15

Frequency and point of attention: For Simples Nacional taxpayers, with ICMS-ST and DIFAL. State deadline: in RJ, the 20th of the following month, according to SEFAZ-RJ.

DIFAL in NF-e, CT-e and EFD

Who requires it: EC 87/15, according to SEFAZ-RJ

Frequency and point of attention: Own fields in the NF-e and in the CT-e and records C101, D101 and E300 in the EFD. In Rio de Janeiro, the EFD is due by the 15th of the following month.

For agribusiness, ICMS and IPI bookkeeping is the base of each harvest. Read the service in ancillary obligations and SPED in SAP and in SPED Fiscal and EFD ICMS/IPI, the rule in SPED and ancillary obligations legislation and the deadlines in the tax calendar.

Ancillary obligations, part 3 of 3

Freight, classification, CBIO and accounting bookkeeping

ObligationWho requires itFrequency and point of attention
Freight payment to the independent carrierLaw 11,442/2007, art. 5-APer transport contract. Freight to the independent carrier is paid into a deposit or prepaid payment account, and the account is reported in the DT-e. CIOT and ANTT rules: not checked.
Classification of plant productsLaw 9,972/2000Required for plant products, by-products and waste of economic value meant directly for human food, in purchases and sales by the Public Authority and in imports at ports, airports and borders (art. 1). It is under the technical supervision of the Ministry of Agriculture (art. 2). Regulation: not read.
CBIO (RenovaBio)Law 13,576/2017Duty of the fuel distributor, who proves the individual target by retiring the CBIO by December 31 of each year. Issue is up to the producer or importer of biofuel authorized by ANP. It is not a duty of agribusiness in general. Tax treatment beyond the income tax of art. 15-A: not checked. Other sector regimes: not checked.
ECD and ECFReceita Federal: not checked on this pageAnnual. They are included because the agribusiness tax calculation must close with the books.
Sector situations

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

A machine that works a few months a year, grain stored in a third-party warehouse, soy that becomes oil and meal, export credit left idle. These are typical situations in the sector, and each one needs design, setup and proof in SAP.

16sector situations where the tax process becomes a project
  • Fixed assets (3)
  • Tax and accounting (1)
  • Special stock (1)
  • Credits (5)
  • Unit of measure (1)
  • Production (1)
  • Traceability (1)
  • Reform (2)
  • Contributions (1)

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

01Fixed assets

Combines, tractors and silos: the same machine with three depreciation tracks

What weighs: The same asset has an accounting useful life, a tax rate and PIS, Cofins and ICMS credit running on different schedules.

What DFSpro changes: Asset record with separate, reconciled depreciation areas, proven asset by asset.

See the situation, the legal basis and the proof

The situation

Rural companies and agroindustries keep fleets, silos, dryers and warehouses that they buy by harvest. Each asset needs a corporate useful life, a tax rate, a shift coefficient and credit control.

Legal basis in brief

  • Decree 9,580/2018 (RIR): arts. 320, 323 and 325: rate by period of use (with the rule of recording by group, § 3), coefficient by shift and depreciation in the year of acquisition in rural activity
  • Law 10,833/2003: art. 3, § 1, III and § 14: credit on the depreciation charge or, optionally, 1/48 on machines (Law 10,637 has a parallel rule, not read again today)
  • LC 87/1996: art. 20, § 5, I to VII: 48 installments, coefficient and cancellation of the balance at the end of the 48th month
  • CPC 27 (R1), rev. 14, CVM: items 43 and 51: a significant component is depreciated separately, and useful life and residual value are reviewed every year

Proof delivered

Matrix with expected and obtained results by asset type and by area, and reconciliation between FI-AA, Block G of the EFD and EFD Contributions.

02Fixed assets

A harvest of a few months: depreciate by hours of use, not by month

What weighs: A machine idle in the off-season depreciates the same as one that works 24 hours at harvest, if the design is only straight-line.

What DFSpro changes: Depreciation key by units produced, fed by real use and reconciled with the tax side.

See the situation, the legal basis and the proof

The situation

Harvesters, dryers and processing lines run concentrated in a few months. The asset's use pattern is seasonal, and the accounting may need to show that.

Legal basis in brief

  • CPC 27 (R1), rev. 14, CVM: items 60 to 62: the method reflects the pattern of use, the method is reviewed every year and units of production is among the methods allowed
  • Decree 9,580/2018 (RIR): art. 323: accelerated depreciation coefficient by eight-hour shifts (1.0, 1.5 and 2.0)
  • Decree 9,580/2018 (RIR): art. 320, § 1: right to take a charge suited to the depreciation conditions of the asset, if that fit is proven

Proof delivered

Depreciation run in a test environment with full-month, idle-month and hour-meter-change scenarios, comparing expected with obtained.

03Tax and accounting

Crops and livestock at fair value: the accounting gain that the tax authority does not see

What weighs: Fair value changes every month on the balance sheet, and the real profit regime only recognizes the gain when it is realized.

What DFSpro changes: Sub-accounts and a reconciliation report that show, for each biological asset, the gain to defer and the date of realization.

See the situation, the legal basis and the proof

The situation

Companies with crops in formation, forests and livestock measure the biological asset at fair value and record the change in income. The tax authority treats gain and loss differently from the accounting.

Legal basis in brief

  • Law 12,973/2014: arts. 13 to 15: gain not counted if shown in a sub-account, loss only on realization and control governed by Receita Federal
  • DEEP-DIFERENCIAL sector report, 23/10/2026: CPC 29 was not read in this report; the accounting measurement of the biological asset belongs to the client and its auditor

Proof delivered

Scenarios of gain, loss, harvest, sale and write-off with expected and obtained sub-account balance, and a report that closes with the accounting.

04Special stock

Grain stored in a third-party warehouse: stock that is yours and is not under your CNPJ

What weighs: The physical balance is at the depositary, the tax record is under another CNPJ and the inventory must show both.

What DFSpro changes: Design of stock held by third parties, with the shipping invoice, the symbolic return and Block H reconciled.

See the situation, the legal basis and the proof

The situation

Cooperatives, traders and industries store grain in third-party warehouses and receive a periodic position. The balance changes by technical loss, transfer and sale without leaving the warehouse.

Legal basis in brief

  • Civil Code (Law 10,406/2002): arts. 627 to 629: deposit contract, custody and care by the depositary
  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (updated 28/10/2025): H010, field IND_PROP (0, 1 and 2) and K200, stock by type and by participant
  • SAP Help, Managing Special Stocks (MM-IM), R/3 4.6C page: special stocks kept apart because they do not belong to the company or are in a specific location

Proof delivered

Reconciliation of three balances (SAP, warehouse position, Block H) by cut-off date, and a matrix of scenarios for shipment, return, loss and sale at the warehouse.

05Fixed assets

Used tractor and combine: sell or write off without losing credit

What weighs: Selling a machine before 48 months stops an installment of credit, and the sale of a used asset has its own rule in the transition.

What DFSpro changes: Write-off routine that reads the balance still to claim, the gain or loss and the right tax document.

See the situation, the legal basis and the proof

The situation

Producers and agroindustries renew the fleet every cycle and resell the used machine, sometimes with a trade-in at the dealer or at auction.

Legal basis in brief

  • LC 87/1996: art. 20, § 5, V: no credit on the remaining fraction after a sale in under four years
  • LC 214/2025: art. 380, § 3 and art. 406, §§ 4 to 6: installments end on disposal, and a transition rule applies to the sale of used assets
  • CPC 27 (R1), rev. 14, CVM: item 67: derecognition on disposal or when no future benefit is expected

Proof delivered

Write-off matrix by age of the asset with the gain or loss amount, the installment closed and record G125, expected and obtained.

06Credits

Grain and protein exports: accumulated credit that does not move

What weighs: The exporter accumulates PIS and Cofins credit by selling without tax, and the refund needs an evidence trail.

What DFSpro changes: Report that links each credit to the outbound document and to the refund or offset request.

See the situation, the legal basis and the proof

The situation

Commodity exporters and meatpackers accumulate a PIS and Cofins balance because the foreign sale generates no tax due. Offset or refund request depends on clean bookkeeping.

Legal basis in brief

  • Law 10,833/2003: art. 6, §§ 1 and 2: deduction, offset and cash refund of the credit
  • Law 9,430/1996: art. 74: offset of credit against own debts
  • LC 214/2025: art. 378: credit balance valid in the transition if recorded in the books

Proof delivered

Reconciliation between the calculated balance, the outbound documents and the bookkeeping, with a list of exceptions by document.

07Unit of measure

Sack, arroba, ton and liter: the same product in four units

What weighs: Purchase in sacks, stock in tons, sale in boxes. A wrong factor distorts inventory, cost and the tax document.

What DFSpro changes: One conversion table per material, used in the order, in the invoice and in Block 0 of the EFD.

See the situation, the legal basis and the proof

The situation

The sector trades and controls the product in different units along the chain. Grain, oil, milk and meat change unit between purchase, production and sale.

Legal basis in brief

  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (updated 28/10/2025): record 0220, conversion factors between commercial unit and stock unit (field UNID_INV of 0200)

Proof delivered

Report of materials with a missing or conflicting conversion, and reconciliation of inventory in the control unit against the generated 0220.

08Production

Soy that becomes oil, meal and hulls: joint production and Block K

What weighs: One raw material yields several products, and the EFD requires joint production, consumption and stock by item type.

What DFSpro changes: Process order with co-products and the Block K entry reconciled with stock.

See the situation, the legal basis and the proof

The situation

Crushers, meatpackers and dairies turn one raw material into a main product, co-products and by-products, with variable process loss.

Legal basis in brief

  • EFD-ICMS/IPI Practical Guide, version 3.2.1 (updated 28/10/2025): K200 (stock recorded), K230 and K291 (production), K250 and K255 (processing by third parties) and K280 (correction of entry)

Proof delivered

Close in a test environment that reconciles K200 with stock and K230 and K291 with the orders, with a list of differences.

09Traceability

Batch, expiry and recall: trace from the field to the shelf

What weighs: A bad batch requires finding who received each box and reversing the tax side of the return.

What DFSpro changes: Batch as document data, from receipt to the sales invoice, with the reverse return checked.

See the situation, the legal basis and the proof

The situation

Food and inputs have a batch, an expiry date and an origin. A contamination or a quality deviation calls for a fast recall and a selection of customers.

Legal basis in brief

  • Consumer Protection Code (Law 8,078/1990): art. 10, § 1: immediate notice on learning that the product is dangerous
  • DEEP-DIFERENCIAL sector report, 23/10/2026: the NF-e requirement for the traceability group by product and the Anvisa recall rule: not checked in this report

Proof delivered

Simulation in a test environment: list of customers by batch in minutes, return invoices and blocked balance that agree. Times measured only after the real test.

10Reform

PIS and Cofins credit in progress and the 2026 stock at the change to CBS

What weighs: Installments of fixed asset credit and credit balances must cross 2027 without losing their history.

What DFSpro changes: Inventory of credits in progress, installment by installment, with the stock classification made by the client.

See the situation, the legal basis and the proof

The situation

Whoever bought a machine up to 2026 keeps claiming installments, and whoever has stock or a credit balance reaches 2027 with credit pending.

Legal basis in brief

  • LC 214/2025: art. 378 (credit balance), art. 380 (installments continue as CBS presumed credit) and art. 381 (presumed credit on stock, with conditions)

Proof delivered

Report of installments still to claim by asset on 31/12/2026, expected against obtained in 2027, and credit balance reconciled with the bookkeeping.

11Credits

Purchase from an individual producer and from a grain dealer: the presumed credit that depends on the master data

What weighs: Presumed credit only applies to a purchase from an individual, a cooperative member or a grain dealer who meets all the activities in the law, and each supplier must be classified correctly.

What DFSpro changes: Supplier master with a tax profile and a presumed credit rule by NCM, checked before posting.

See the situation, the legal basis and the proof

The situation

The agroindustry buys grain and animals from individual rural producers, cooperative members and warehouses. Part of these purchases generates PIS and Cofins presumed credit and part does not, depending on the supplier and the goods.

Legal basis in brief

  • Law 10,925/2004, compiled text: art. 8, main text and § 1, I and III: presumed credit on purchases from an individual or cooperative member who is an individual and from a grain dealer under the conditions of the text

Proof delivered

Matrix with supplier, NCM and credit, expected and obtained, and reconciliation with Block M of the EFD Contributions.

12Credits

Sale of bran, corn and feed with PIS and Cofins suspension: the reversal that changes who sells

What weighs: The same outbound sale can be suspended or taxed, and suspension requires a credit reversal for the seller and an adjustment for the buyer.

What DFSpro changes: Suspension rule by NCM, recipient and final product, with automatic reversal and a test of each case.

See the situation, the legal basis and the proof

The situation

Cooperatives and agroindustries sell corn, soy, bran and feed to poultry and hog breeders. When the sale is suspended, the seller's credit must be handled apart, and the recipient can use the benefit only within the conditions.

Legal basis in brief

  • Law 12,350/2010, compiled text: arts. 54 and 57: suspension on the sale of inputs and feed to meat producers and removal of arts. 8 and 9 of Law 10,925 for the listed NCM
  • Law 10,925/2004, compiled text: art. 9: suspension of tax on the sale of inputs, under the conditions set by Receita Federal

Proof delivered

Matrix of invoices by NCM and recipient, with expected and obtained CST, and a check of the reversal in the EFD Contributions.

13Credits

Meat export and presumed credit: the balance that the refund requires you to prove

What weighs: The presumed credit on meat export has its own rule, and the unused balance needs documented calculation to be offset or refunded.

What DFSpro changes: Calculation of the export presumed credit in its own report, with a trail by NCM and by period.

See the situation, the legal basis and the proof

The situation

Pork and poultry exporting meatpackers buy grain and feed and accumulate presumed credit on those purchases. The balance grows every quarter and stays idle if the rule of use changes.

Legal basis in brief

  • Law 12,350/2010, compiled text: arts. 55, 56-A and 56-B: presumed credit on export, balance and offset or refund (art. 56-B marked as repealed by MP 1,227/2024, effect ended; current status to be checked)

Proof delivered

Calculation report by NCM and period, reconciled with the EFD Contributions and with the credit's accounting account.

14Credits

PIS and Cofins refund request: the 360-day deadline that decides the monetary adjustment

What weighs: Monetary adjustment of the credit balance only starts after 360 days from the analysis of the request, and the deadline depends on the correct date of each request.

What DFSpro changes: Control of refund requests with date, balance and deadline by period, linked to the accounting.

See the situation, the legal basis and the proof

The situation

Exporting agroindustries accumulate PIS and Cofins credit and ask for a refund or an offset each quarter. Without control of the filing date and of the balance, the gain from adjustment and the accounting recognition have no basis.

Legal basis in brief

  • STJ, Repetitive Theme 1,003 (REsp 1,767,945/PR): thesis fixed, final and unappealable, judged on 12/02/2020 and the ruling published on 06/05/2020

Proof delivered

Report by request with filing date, balance, deadline and accounting account, reconciled with the EFD Contributions.

15Contributions

Funrural: purchase from an individual producer and withholding by the buyer

What weighs: The buyer withholds and pays the contribution of the individual producer on gross receipts, and the rule has changed over the years and through case law.

What DFSpro changes: Withholding and payment set up by period, producer and product, with a history of the rules.

See the situation, the legal basis and the proof

The situation

Agroindustries, cooperatives and traders buy from individual rural producers. The inbound invoice triggers Funrural withholding, and the base and the rate depend on the period and on the producer's status.

Legal basis in brief

  • Law 8,212/1991, compiled text: art. 25 (contribution of the rural employer who is an individual, with Senate Resolution 15/2017 noted) and art. 30, IV (subrogation of the buyer)
  • STF, news item on the appeals in RE 718874: thesis: the contribution of Law 10,256/2001 on gross receipts from sales is constitutional, both in form and in substance
  • STF, news item on ADI 4395: news item of 15/10/2026 on the end of the judgment; ruling and published thesis: not checked

Proof delivered

Matrix by period and producer with expected and obtained withholding, and reconciliation between inbound invoice, ledger and payment slip.

16Reform

Tax reform: purchase from a rural producer who is not a taxpayer and the presumed credit on the invoice

What weighs: On a purchase from a rural producer below the limit, the invoice now lists the operation value, the presumed credit and the net value, with a percentage set every year.

What DFSpro changes: Producer master with taxpayer status, a table of percentages by year and an inbound invoice with the three amounts.

See the situation, the legal basis and the proof

The situation

Whoever buys from a rural producer needs to know if the supplier is an IBS and CBS taxpayer, apply the percentage of the year and record the presumed credit. A producer who chooses the regular regime changes the treatment.

Legal basis in brief

  • LC 214/2025: arts. 164, 165 and 168: revenue limit, choice of the regular regime and the buyer's presumed credit with a line on the invoice; text from the official cache of 15/10/2026

Proof delivered

Matrix by supplier (taxpayer, non-taxpayer, choice of the regular regime) with expected and obtained amounts on the inbound invoice.

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 runs the same way every month. Where to start: the SAP Tax Diagnostic.

Request the SAP Tax Diagnostic
How DFSpro works

From diagnostic to proof in SAP

  1. 01

    Diagnostic by crop or line

    States, NCM, benefits in use and the obligation that hurts most, starting from the tax diagnostic.

  2. 02

    Rule by NCM, state and date

    The benefit and the effective date of each rule set up and tested, following the client's decision.

  3. 03

    Reform preparation

    Rural supplier master and purchase invoice, within the scope of CBS and IBS tax reform.

  4. 04

    Proof and continuity

    Evidence by scenario and follow-up of each rule change, within the DFSpro method and AMS Fiscal.

In the environment that runs GUEPARDO Tax, DFSpro deploys the tool and takes care of governance. GUEPARDO Tax belongs to NTT DATA, in agribusiness too. DFSpro, an Authorized Channel, supplies the license and takes care of governance in your SAP. For the buying side, see procurement in SAP tax projects.

Limit of our role

DFSpro designs the setup and proves the result in the system. Tax thesis, product classification and use of a benefit belong to the client.

DFSpro judgment

What breaks in SAP, the symptom and how to prove it

Nature of this block

This block is DFSpro's view, formed in SAP tax projects. It is not law. The legal part cited comes from the legislation table, further down.

Supplier with no rural classification

The master data does not say whether the producer is an individual, a company, an integrated producer or a taxpayer by choice. Symptom: withholding and presumed credit come out the same for everyone. Proof: a report of suppliers with classification and revenue accumulated in the year.

Revenue limit with no follow-up

The BRL 3.6 million limit of art. 164 needs revenue to be summed in the year and applies pro rata at the start of activity. Symptom: a producer who crosses the limit is still treated as a non-taxpayer. Proof: monthly accumulation by supplier.

Annual percentage of the presumed credit

Art. 168 requires the percentage to be published by an annual act, effective on January 1. Symptom: the table of one year used in the next. Proof: history of effective dates by percentage.

Funrural on purchase

The subrogation of art. 30, IV, also applies when the sale is made by an intermediary who is an individual. Symptom: a difference between what is withheld at payment and what is paid. Proof: reconciliation by supplier and period.

DFSpro judgment, part 2 of 3

ICMS benefits and PIS and COFINS

Agreement 100/97 benefit by material

A 60% or 30% reduction depends on the item, the destination and the effective date. Symptom: ICMS shown on the invoice differs from what was expected on an interstate sale. Proof: test by NCM and state before and after each extension.

Deferral that ends with no alert

Art. 138, § 5, ends the deferral of the reform in cases such as an operation with no tax document or with a zero rate. Symptom: tax charged without the tax team knowing why. Proof: a test scenario for each case.

Food ST by NCM and CEST

The ST of Agreement 142/18 reaches only listed items. Symptom: withholding on a product outside the list or none on a product inside it. Proof: list of materials with NCM, CEST and the result of the calculation.

Three revenue limits treated as one

Ajuste SINIEF 27/2024 uses BRL 360 thousand for the invoice, art. 164 uses BRL 3.6 million in the calendar year and art. 165, § 3, uses BRL 3.6 million in a fixed base year. Symptom: a single revenue field in the master data serves all three rules. Proof: report with limit, base year and purpose by supplier.

DFSpro judgment, part 3 of 3

Documents, cooperative and the 2027 change

Producer invoice that arrives as an ordinary purchase

When the producer starts to issue NF-e or NFC-e in place of model 4, the inbound entry can fall under the market purchase rule. Symptom: presumed credit that does not show in the tax calculation. Proof: a test with the own inbound invoice and with the producer's invoice, side by side.

Cooperative with no member link flag

The cooperative act and the regime of art. 271 depend on knowing who is a member. Symptom: purchase from the member treated as an ordinary purchase, or supply to a member with credit not cancelled. Proof: scenario by link and by member regime. The thesis belongs to the client.

Change from 2026 to 2027 by posting date

The provisions of Law 10,925 and Law 12,350 leave from 01/01/2027, and the credit of art. 168 starts on the same date. Symptom: a new period calculated with the old rule. Proof: a test with a December document posted in January and a check of the reference date.

Grain freight with no link to payment

Payment of freight to the independent carrier is reported in the DT-e. Symptom: CT-e and MDF-e with no link to the payment. Proof: reference key between freight, payment and manifest.

Legislation by situation

Rules read, with number, date and status

The reading was done in the texts of CONFAZ and Planalto. A rule with no direct reading is marked, and does not count as fact.

RuleSummary in one lineStatusSource, read on 19/10/2026
ICMS Agreement 100/97, of 04/11/1997Reduces the ICMS tax base on sales of the farm inputs it specifies.In force, changed by later agreements (including 26/21 and 79/25), until 31/12/2027.CONFAZ, text of the agreement
ICMS Agreement 52/91, of 26/09/1991Base reduction on industrial equipment and farm implements.In force until 31/12/2026 (ICMS Agreement 10/26). Later extension: not checked.CONFAZ, text of the agreement
ICMS Agreement 142/18, of 14/12/2018Governs ST and advance payment that ends taxation, with segments for food, beverages and animal feed, only for the items in the annexes.In force, with changes listed up to Agreement 107/26. Annexes by item: not checked.CONFAZ, text of the agreement
Ajuste SINIEF 07/05, of 30/09/2005Creates the NF-e and the DANFE.In force, with changes up to Ajuste 40/26. Provisions with future effect: not checked.CONFAZ, text of the adjustment
Ajuste SINIEF 09/07, of 25/10/2007Creates the CT-e and the DACTE.In force, with changes up to Ajuste 36/26.CONFAZ, text of the adjustment
Ajuste SINIEF 21/10, of 10/12/2010Creates the Electronic Tax Documents Manifest.With changes up to Ajuste 32/26. Exact current status: not checked.CONFAZ, text of the adjustment
Ajuste SINIEF 02/09, of 03/04/2009Covers the Digital Tax Bookkeeping.In force, changed up to Ajuste 14/25.CONFAZ, text of the adjustment
Law 8,212, of 24/07/1991Organizes Social Security and creates its funding. Arts. 25 and 30 cover the rural contribution.In force in compiled text, with STF decisions noted in the text itself.Planalto, compiled text
Legislation by situation, part 2 of 3

Rules read, with number, date and status, block 2

Complementary Law 214, of 16/01/2025

Summary in one line: Creates IBS, CBS and the Selective Tax, with rules for the rural producer, for inputs and for the basic food basket.

Status: In force, with changes from LC 227/2026 (for example, the effects of arts. 168 to 171 in 2027).

Source, read on 19/10/2026: Planalto, compiled text, and Câmara, original text

Constitutional Amendment 132, of 20/12/2023

Summary in one line: Consumption tax reform. Art. 8 creates the National Basic Food Basket, cited in LC 214.

Status: In force. Only the reference made by LC 214 was read.

Source, read on 19/10/2026: Cited in LC 214, art. 125

Law 10,925, of 23/07/2004

Summary in one line: PIS and COFINS presumed credit in agroindustry, among other topics.

Status: Partly repealed from 01/01/2027 by LC 214. Arts. 8 and 9 read on 19/10/2026. Other articles and items of art. 9 in the current wording: not checked.

Source, read on 19/10/2026: Reference in LC 214, art. 542; Planalto, text of the law

Ajuste SINIEF 04/93, of 09/12/1993

Summary in one line: Clause 8 covers the GIA/ST, according to ICMS Agreement 142/18, clause 21.

Status: Text read on 16/10/2026. Current status: not checked.

Source, read on 19/10/2026: CONFAZ, text of the adjustment

Ajuste SINIEF 12/15, of 04/12/2015

Summary in one line: Electronic return of ICMS-ST and of the rate difference (DeSTDA), for Simples Nacional taxpayers.

Status: Text read on 16/10/2026. Current status: not checked.

Source, read on 19/10/2026: CONFAZ, text of the adjustment

EC 87/15, LC 190/22 and ICMS Agreement 236/21

Summary in one line: DIFAL on operations to a final consumer who is not a taxpayer, according to SEFAZ-RJ.

Status: Cited by SEFAZ-RJ. Own texts: not checked.

Source, read on 19/10/2026: SEFAZ-RJ, DIFAL page

Complementary Law 204/2023

Summary in one line: Changes LC 87 to bar ICMS on the transfer of goods between establishments of the same taxpayer. Paragraph 5, enacted on 12/06/2024 after a veto, allows the taxpayer to choose to treat the transfer as a taxed operation.

Status: In force from 01/01/2024, according to the text read (art. 3).

Source, read on 19/10/2026: Planalto, text of the law

Ajuste SINIEF 27/2024

Summary in one line: Changes Ajuste SINIEF 10/2022 and requires NF-e or NFC-e for the rural producer, in place of Invoice model 4.

Status: Text read on 19/10/2026, starting on 03/02/2025 and on 05/01/2026. Later changes: not checked.

Source, read on 19/10/2026: CONFAZ, text of the adjustment

Legislation by situation, part 3 of 3

Rules read, with number, date and status, block 3

RuleSummary in one lineStatusSource, read on 19/10/2026
Law 5,764/1971, art. 79Defines the cooperative act and states that it is not a market operation or a sale contract.Text read on 19/10/2026. Later changes: not checked.Planalto, text of the law
Law 12,350/2010, art. 55PIS and COFINS presumed credit on production for export of meat and by-products, on grains, bran and feed.Arts. 54 to 57 lose effect on 01/01/2027 (LC 214, art. 542, XLIX, d). Transition balance: not checked.Planalto, text of the law
Law 9,972/2000Creates the classification of plant products, by-products and waste of economic value.In force in the text read. Regulation: not read.Planalto, text of the law
Law 11,442/2007, art. 5-ARoad cargo transport: payment of freight to the independent carrier into a deposit or prepaid payment account, reported in the DT-e.Wording from Provisional Measure 1,051/2021 and Law 14,206/2021, according to the text read. CIOT and ANTT: not checked.Planalto, text of the law
Law 13,576/2017 (RenovaBio)National Biofuels Policy. The CBIO is a book-entry instrument to prove the individual target of the fuel distributor. Art. 15-A subjects the revenue of the primary issuer on the trades of art. 15, until 31/12/2030, to income tax withheld at source only, at 15%.In force, with changes from Law 15,082/2024. PIS, COFINS and ICMS on the CBIO: not checked.Planalto, text of the law
Other agribusiness sector regimesDuties under agribusiness sector regimes beyond RenovaBio.Not checked: no source read.No source read
Complementary Law 87, of 13/09/1996Kandir Law, ICMS.Repealed from 01/01/2033 (LC 214, art. 543). Text: not checked.Reference in LC 214, art. 543

Texts read on 19/10/2026

What was not checked

State legislation on deferral and presumed credit, the NCM annexes of Agreement 142/18, of Agreement 52/91 and of LC 214, the NCM list of art. 8 and the items of art. 9 of Law 10,925, the regulation of Law 9,972, the CIOT, the regulation of the cooperative choice and the current Practical Guide of the EFD-Contributions. Before using any of these points in a project, reading the official source comes first.

Where DFSpro solves it

Six agribusiness fronts where SAP needs a proven rule

Each front below starts from a point in the rule and ends in proof done in the test environment, before the harvest. The tax decision stays with the company.

Limits

One revenue limit for each purpose

The rural producer has one ceiling to issue an electronic invoice, another to be an IBS and CBS taxpayer and its own base year for the 2027 rule. DFSpro creates a field in the supplier master for each purpose and tests the edge cases.

Purchase

The producer purchase, invoice by invoice

The producer invoice, the buyer's invoice, the cooperative member entry and withholding follow different paths. The rule is built by document origin and by link, and the test covers both sides before the close.

Change

2027 with no correction

The PIS and Cofins presumed credit on the producer purchase ends in 2027 and the IBS and CBS one starts. DFSpro prepares the test script and a table of percentages with effective dates, so the change is made only once.

Cooperative

Link saved in the master data

Without the member flag, the cooperative act is treated as an ordinary market purchase. DFSpro designs the link, the credit block and the proof of the flow. How to tax is the cooperative's decision.

AMS Fiscal

Benefit with a deadline under watch

Agreement, deferral and presumed credit have an expiry date and depend on item and destination. In AMS Fiscal the deadline goes into the tax health report, and each change is kept with a reason and an approver.

Harvest

Freight linked to payment

At harvest, MDF-e, freight and payment to the independent carrier often run apart. DFSpro designs the key that joins the three and tests the flow before the harvest, so tax and logistics look at the same document.

Request the SAP Tax Diagnostic
Limit of our role

The company decides the thesis: the treatment of the producer, of the cooperative act and the use of each benefit. DFSpro starts after the decision, with the design, the setup in SAP and the proof on a test invoice.

Frequently asked questions

Frequently asked questions about agribusiness and food with SAP

01Does DFSpro decide whether my operation has deferral or presumed credit?+

No. The tax thesis belongs to the client and to those who answer for the company. DFSpro designs, sets up and proves in SAP the behavior the client defined, and shows where the rule of each state (UF) still needs a reading of state legislation.

02What changes for those who buy grain from a rural producer in the reform?+

A producer with revenue below BRL 3.6 million in the calendar year is not an IBS and CBS taxpayer (LC 214, art. 164). A buyer who is a taxpayer under the regular regime can claim presumed credit (art. 168), and the purchase invoice must list three amounts. The percentage is published by a joint act by September of each year.

03Is the BRL 3.6 million limit fixed?+

The text of the law updates it every year by IPCA (art. 167). The updated value for the current year was not checked on this page, and must be read in the official act before it is used in the master data.

04Can a small producer choose to be a taxpayer?+

Yes. Art. 165 allows the choice of the regular regime at any time. The effects start on the first day of the month after the request, and the choice applies to the whole calendar year. The effect on the supplier master and on the purchase invoice is a setup point.

05Is Funrural still withheld on purchases from an individual producer?+

The compiled text of Law 8,212 keeps, in art. 25, 1.2% of gross receipts from sales plus 0.1% for work accident insurance, and, in art. 30, IV, the subrogation of the buying company. The text itself points to STF decisions on the topic, and how your case is classified is the client's decision.

06Does the PIS and COFINS presumed credit of agroindustry end?+

Under art. 542 of LC 214, these provisions of Law 10,925 stop applying on 01/01/2027: arts. 1, 7 to 9-A and 13 to 15. Art. 8 gives presumed credit to a legal entity or cooperative that makes farm goods for food, on goods bought from an individual or from a cooperative member who is an individual, and art. 9 suspends PIS and COFINS on sales to a buyer under the real profit regime. The NCM list of art. 8 was not checked here.

07Does the base reduction of ICMS Agreement 100/97 apply to every sale of inputs?+

It applies to interstate sales of the items listed in clause one, at 60%, and of those listed in clause two, at 30%. Internal operations depend on each state (UF), which clause three allows. The agreement states it is in force until 31/12/2027.

08Does the ST of the food industry apply to every food product?+

No. ICMS Agreement 142/18 creates the food products segment, but ST only reaches the items listed in the annexes, by NCM and CEST. The full list by segment was not read here, and the destination state may have its own agreement.

09Which electronic documents does the harvest put under pressure?+

The NF-e, the CT-e and the MDF-e. Each has its own Ajuste SINIEF, with recent changes. At harvest, the volume of producer invoices, freight and manifests is what shows a setup flaw.

10What does the national basic food basket change for the food industry?+

LC 214, in art. 125, sets the IBS and CBS rates at zero on the products of Annex I, which the law ties to the National Basic Food Basket. The NCM list of Annex I was not read here. The client is the one who classifies each product.

11What evidence can the tax team take to an audit?+

The rule applied to each NCM, state and date, the tax document generated, the matching SPED file and the reconciliation between them. DFSpro builds this trail in the client's SAP, with the tax decision recorded by whoever made it.

12How do I start with agribusiness without opening a large project?+

With the tax diagnostic. The company describes its crops or product lines, states and the obligation that bothers it most, and the conversation sets the scope. The scope comes before any proposal.

13Does the partner rural producer need to issue NF-e?+

Under Ajuste SINIEF 27/2024, the producer uses NF-e or NFC-e in place of Invoice model 4. The rule applies from 03/02/2025 on interstate operations and on internal operations of those with gross rural revenue above BRL 360,000.00 in 2023 or 2024, and from 05/01/2026 for the others. A state may set a shorter deadline, and checking the specific case is up to the client.

14How does the cooperative show up in the purchase and in the reform?+

Art. 79 of Law 5,764/1971 says the cooperative act is not a market operation or a sale contract. In the reform, art. 271 of LC 214 lets the cooperative choose a specific regime, with a zero IBS and CBS rate when the member supplies the cooperative and when the cooperative supplies a member of the regular regime. The deadline and form of the choice depend on the regulation, which was not checked.

15Do raw products and packaged products get the same treatment in the reform?+

No. Art. 137, § 1, of LC 214 treats as raw a product that was not processed or put into presentation packaging. Drying, cleaning, threshing, ginning, freezing and cooling for transport or storage do not remove that status. A raw product gets a 60% reduction of the IBS and CBS rates (art. 137).

16Does the PIS and COFINS presumed credit on meat export also end?+

Art. 55 of Law 12,350/2010 gives presumed credit to those who produce and export goods under some meat codes, with a credit of 30% of the ordinary rate of the two contributions under the non-cumulative regime. LC 214, in art. 542, XLIX, d, repeals arts. 54 to 57 of that law from 01/01/2027. The balance transition rule was not checked.

17Do I have to deal with CBIO?+

Law 13,576/2017 puts the duty to prove the target on the fuel distributor, and issue on the biofuel producer or importer authorized by ANP. Under the law read, it is not a duty of agribusiness in general. The tax treatment of the CBIO beyond the income tax of art. 15-A was not checked.

18Does freight of grain with an independent carrier change anything in payment?+

Art. 5-A of Law 11,442/2007 requires freight to the independent carrier to be paid into a deposit or prepaid payment account, and the account to be reported in the DT-e. What ANTT requires for CIOT and payment was not checked. In SAP, the point is to link the payment to the CT-e and to the MDF-e.

Next steps

Bring your crops, your states and the obligation that bothers you most

Tell us how your operation works, from the field to the plant. The conversation sets the scope, and the price only appears after the design.

Talk about agribusiness in your SAPCheck your readiness in 2 minutes

To go deeper first: who DFSpro serves and CBS and IBS tax reform.