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Court authorizes PIS/Cofins credits on expenses with online retailers

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The 22nd Federal Civil Court of São Paulo authorized a preliminary injunction that benefited an electronic equipment company to obtain PIS anc Cofins credits on expenses with charges levied by online platforms. The National Treasury Attorney’s Office (PGFN) reported that it will appeal the decision.

According to the Brazilian Society of Retail and Consumption, the five largest marketplaces in the country totaled R$ 123.9 billion in sales in the year of 2020, an 81% increase in comparison with the previous year.

Even with the authorization of the preliminary injunction, approvals are not consensus in the legal fiel, analyses are carried out according to each situation presented, depending on envidence and arguments to sustain the claim.

Accoding to an article of the Valor Econômico portal, other retailers were not successfull with their request for injuction pertaining to PIS and Cofins credit. In a case analyzed by the 1st Court of Bauru-SP, the judge argued that expenses with marketplaces were not essential. The judge contended that the company “made a business choice not to physical spaces, saving on expenses such as rent, water, electricity, phone, etc.

Court authorized requests for the collection of ISS

A few companies recently obtained authorization in Court for the collection of the ISS flat rate, through a uniprofessional society, which consist of a team of professionals who share a common position.

According to Decree-Law no. 406, of 1908, uniprofessional societies have the benefit of collecting ISS at a different rate, which is usually lower when compared to a regular company, in which the tax is collected in an amount pertaining to the earnings yield.


Written by Marcos Ferreira, content assistant at Drummond Advisors