THE President Luiz Inácio Lula da Silva sanctioned on Monday (28) the complementary bill that creates the CREDA Export program. The measure was signed at a public event at the Planalto Palace, with the participation of ministers, parliamentarians and authorities.
In practice, the law, unanimously passed by the National Congress in early July, anticipates the effects of tax reform, which only comes into force in 2027, to reduce the costs of micro and small companies that export products and services to other countries.
That reduction will be through the return of 3% of foreign sales revenues made by this business segmentamount corresponding to the portion of taxes paid along the production chain.
Return may occur through compensation to pay other taxes due and upon reimbursement of the amounts to the beneficiary.
In 2024, the universe of micro and small export companies, including individual microentrepreneurs (MEI), micro and small businesses (ME), represented 40% of total exporters, or 11,500 companies from 28,800 that made foreign sales in the period. Data are Foreign Trade Secretariat (Secex), Ministry of Development, Industry and Commerce (MDIC).
Exports of these companies reached, in the same year, US $ 2.6 billion, mostly composed of transformation industry, such as furniture, shoes and clothing, totaling 72.3% of total exports performed by micro and small businesses.
“Last year, we broke export record. It was $ 337 billion that Brazil exported, [sendo] 28,847 exporting companies. Micro and small are almost 40% of this total. It gives almost 12 thousand companies. But they represent 0.8% of the value [exportado]. It’s little. So this project will give a boost for small and micro companies to export more, earn market, have more competitiveness and be able to sell more outside, “said Vice President and Minister of Development, Industry and Commerce, Geraldo Alckmin, during the ceremony at Planalto Palace.
THE New Law is valid from August 1st and runs until December 2026. A regulatory decree of the standard was also edited by the federal government to operationalize the tax benefit.
From 2027, Tax Reform will come into forcewhich ends the cumulative taxes by unification of charges in a single added value tax](VAT) dual.
“With the tax reform, the cumulative credit of credit ends, dishonestly of investment and export. There is a study by Ipea [Instituto de Pesquisa Econômica Aplicada] which shows that, in 15 years, the tax reform alone can do the GDP [Produto Interno Bruto] Growing 12%, investments grow 14%and exports grow 17%. Only it starts to be in force in 2027, which is the CBS [Contribuição sobre Bens e Serviços]which will replace IPI, PIS and COFINS. So we are doing to be in force this year until December next year, because from 2027 to front, the CBS enters the CBS, “explained Alckmin.
Currently, there are 17 million MEIs in the country. From January to May, 2 million individual microentrepreneurs entered the market, and another 7.5 million simple.
“In addition, it gives 99% of Brazil CNPJs. But these 99% export 1%. And the other 1% of the large companies exports 99%. If it was all the place, but in other places it is not so. In China, for example, 65% of the exported value is sold by the little ones,” said the minister of entrepreneurship, micro -event and small business, Márcio França.
“The anticipation of this return is a sign that the Lord [presidente Lula] And we are making an effort to make these little chances. Governing is making choices. You have to choose somewhere, and you are choosing the smaller ones, because minors need more help, “France added.
According to the federal government, historically, companies opting for Simples Nacional could not recover taxes paid in previous stages of the production chain. With the new law, about 50% of micro and small export companies have access to this right.
To request the benefit, these exporting companies must Access the IRS system and observe the rules provided for in Articles 57 and 58 of Normative Instruction No. 2,055 of December 6, 2021.
