PIS/Cofins credits: review before 10 November
Original source: 15 September 2026
Published by Ewaider&Co: 21 September 2026 · Reviewed: 21 September 2026
Receita Federal has opened a regularisation campaign covering R$1.3 billion in identified PIS/Pasep and Cofins credit inconsistencies. Affected taxpayers may correct the issues by 10 November 2026, before formal audit procedures begin.
The campaign focuses on two risks reported in EFD-Contribuições: credits treated as inputs in the resale of goods and credits involving freight services supplied by companies under Simples Nacional. Notices were sent by post and through the e-CAC mailbox, with e-Mac used for taxpayers under differentiated monitoring.
A notice should trigger a controlled review, not an automatic amendment. Reconcile invoices, freight contracts, supplier tax status and the legal basis for each credit. Document why the company corrected or maintained the position before changing EFD-Contribuições.
Multinational groups should check every Brazilian entity’s tax mailbox and assign responsibility for the review. The conclusion should reconcile the tax return, supporting documents and the accounting treatment.
This is an enforcement initiative and voluntary correction window, not a new tax rule. Formal audits may follow where identified inconsistencies remain after the deadline.