The plenary of the Chamber approved this Wednesday (1st) the provisional measure (MP) that reformulates the taxation of the Social Integration Program (PIS) and Contribution to the Financing of Social Security (Cofins) on fuel alcohol sold by cooperatives directly to the sector. retailer. The text goes to the Senate for analysis.
Rapporteur Vinícius Carvalho (Republicans-SP) recommended voting on the original text sent by the government, without presenting changes. According to the text, production cooperatives are equated with agents producing hydrous ethanol fuel and, if they sell directly to retailers, they start to pay a combination of rates on revenue and on the volume of the product, a tax condition that will apply to cooperatives that do not opt by a PIS/Cofins taxation regime based on production volume.
For this combination of rates, the cooperatives will pay 1.5% on the revenue obtained from the sale as PIS and 6.9% as Cofins (rates applicable to the producer and importer) plus R$ 19.81 per meter cubic meter and R$ 91.10 per cubic meter, of PIS and Cofins, respectively, as they are equivalent to a distributor.
If it chooses to tax by production volume, the cooperative will pay the sum of the rates in force since 2007, which corresponds to R$ 23.38 of PIS and R$ 107.52 of Cofins per cubic meter of alcohol for acting as a producer; and R$58.45 in PIS and R$268.80 in Cofins per cubic meter of alcohol for acting as a distributor.
* With information from the Câmara de Notícias Agency