Recovery of PIS and COFINS Credits in the Communications Sector

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To ensure full use of PIS and COFINS credits before they expire, companies in the communications sector must carry out a thorough Tax Diagnosis. This process aims to identify all available credit opportunities and ensure that they are used effectively, reducing the balance to be paid or even enabling the refund of the credit balance.

In the context of the non-cumulative system, current legislation and sub-legal rules, such as normative instructions and opinions, together with case law, establish the criteria for taking credits.

For the communications sector, this includes iran telegram data inputs such as electricity used in large offices, rental of spaces for fairs and events, and logistical costs, such as transportation of materials for advertising campaigns, software, employee transportation, services taken from third parties, etc.

An important example is Cosit Opinion No. 05/2018, which, based on the judgment of REsp 1,221,170/PR, defines that the concept of input must be measured by the criteria of essentiality or relevance of the good or service for the company's activity.

Normative Instruction 2121 of 2022 expanded the list of inputs, allowing the inclusion of expenses not previously covered, such as those arising from legal requirements, common in advertising and media management contracts, offering an additional opportunity for credit recovery.

In addition to identifying and recording these credits, it is essential that communications companies maintain robust and consistent documentation that proves the use of inputs and the correct appropriation of credits, avoiding questions from the Federal Revenue Service. Therefore, it is important to seek specialized tax advice to ensure that all possible credits are identified and used correctly.


Conclusion
Tax reform will bring significant challenges to the communications sector, especially due to the substantial increase in the tax burden and the introduction of new collection rules.

For companies, therefore, efficient management of PIS and COFINS credits, preparation for the transition to the new tax system and implementation of strategies for credit recovery are essential to mitigate the impacts of these changes and maintain competitiveness in the market.

In the dynamic and competitive communications sector, where profit margins are constantly under pressure, tax planning and proactive credit management become even more crucial for financial sustainability.