The Administrative Council of Fiscal Resources – CARF, within the framework of a special resource, recently analyzed the issue regarding the possibility of using freight expenses as a deductible credit in the calculation of the basis for calculating contributions to Pis and COFINS non-cumulative (Laws 10,637 / 2002 and 10,833 / 2003).
In the case it was a company that carries out freight transport between its establishments, Distribution Centers, which remained at strategic points in the country, considering the location of its largest buyers.
The ruling emphasized that when the expenses incurred by the taxpayer have the characteristic of essentiality, that is, when disbursements are essential for the exercise of the activity, they must be considered inputs and be used as a deductible credit for purposes of calculating contributions.
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He also stressed that “the service contributing to the production process would be input, which may conclude that the concept of input is indeed broad, reaching the utilities / needs available through goods and services, since it is essential for the process or for the finished product, and not restrictive as the IPI legislation brings ”
Well, when analyzing specifically if the freight between establishments would be an essential expense, the decision concluded that in the case of analysis it would be yes, concluding in the following way:
It is to understand that, in truth, it is a matter of freight for sale, subject to the constitution of credit of the contributions, in the terms of art. In the case that it is a quality management system, the sale in itself to be carried out involves several events. That is why, the norm brings the term “operation” of sale, and not freight of sale. Therefore, in this device, the intermediary services necessary for the realization of the sale, among which the freight is under discussion (Process 13603.724492 / 2011-46, Judgment 9303-007.225 – 3rd Turma, Superior Chamber of Tax Appeals, published on 11.10.2018).
In summary, here is an opportunity for companies that up to now did not consider expenditures with operating freight between establishments as deductible expenses for the purposes of these contributions. Which means that they can return to pay these expenses and take advantage of the credits extemporaneously.