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October 22, 2025
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Small businesses can request tax refunds on exports

Trade balance has a positive balance of US $ 6.1 billion in August

A federal government initiative aimed at individual micro-entrepreneurs (MEIs), micro and small companies (MSEs) that export, the Believe Exportation Program is now available. Starting this Tuesday (21), entrepreneurs can request compensation or reimbursement of up to 3% of the exported value, returning in a simplified way the taxes paid throughout the production chain.Small businesses can request tax refunds on exports

The measure represents a step forward in tax relief on exports and seeks to increase the competitiveness of smaller companies in international trade, anticipating the effects foreseen in the tax reform. The program is a partnership between the Ministry of Development, Industry, Commerce and Services (Mdic) and the Ministry of Finance, with support from the Federal Revenue Service.

The order is made completely digitally, via the Federal Revenue website. Acredita Exportação benefits both sales of goods and services.

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How to request the benefit

  • Access the system PER/DCOMP on the Federal Revenue portal;
  • Fill out a Reimbursement Request in the Declaration Generator Program (PGD);
  • Provide the invoices and the Single Export Declaration (DUE) for the quarter’s exports;
  • Choose the method of receipt: credit to account or tax offset (discount on taxes to be paid);
  • Submit the order through the system.

To guide entrepreneurs, the Doctor and Revenue carried out a live on YouTubeexplaining the step-by-step application process and how to access the reimbursement system on the Federal Revenue website.

Stimulus package

Sanctioned in July by President Luiz Inácio Lula da Silva, the Believe Export provides for a refund of up to 3% of the exported value. The credit can be reimbursed in cash or used to offset federal taxes — such as the Social Integration Program (PIS), Contribution to the Financing of Social Security (Cofins), Corporate Income Tax (IRPJ) and Social Contribution on Net Profit.

The first reference period will be for exports carried out from August 1st to September 30th, 2025. After the end of each quarter, companies must gather information from invoices and calculate the 3% credit. More details are available at complete guide to Crédito Exportaçãoreleased by Mdic.

Growth of small exporters

According to the Foreign Trade Secretariat (Secex/MDIC), 11.5 thousand MSEs exported in 2024, representing 40% of the country’s total exporting companies — which totaled 28.8 thousand. Together, these small companies generated US$2.6 billion in international sales.

Ten years ago, in 2014, there were just over 5,300 small exporters, which corresponded to 28.6% of the total, showing the significant progress of the sector.

In addition to Crédito Exportação, micro, small and medium-sized companies can seek other incentive programs. Among the initiatives are Brasil Mais Produtivo, which offers training and consultancy; the Export Financing Program (Proex); Export Credit Insurance, guaranteed by the Export Guarantee Fund (SCE/FGE); and Desenrola Pequenos Negócios, aimed at debt renegotiation.

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