Tax authorities will guide 12,000 companies to regularize data on PIS and Cofins before the transition to CBS
The Federal Revenue identified discrepancies in approximately R$44 billion in PIS (Social Integration Program) and Cofins (Contribution to Social Security Financing) credits declared by around 12,000 companies. Tax payers will be instructed to regularize their information through EFD-Contribuições (Digital Tax Registration of Contributions).
According to the body, the measure seeks to ensure that credits are correctly recognized and can be used without hindrance during the transition to tax reform, which will replace the 2 taxes with CBS (Contribution on Goods and Services) from 2027.
According to the Revenue, inconsistencies were found in the credits reported by the companies and need to be adjusted to avoid future problems in compensation or reimbursement of amounts.
PRESERVED CREDITS
The IRS declared that legitimate PIS and Cofins credits will not be lost with the entry into force of the tax reform.
Accumulated balances can be used to:
- offset debts from the future CBS;
- reduce other federal taxes;
- request cash compensation.
The rule will apply to both existing credits and those accumulated until the implementation of the new tax system.
HOW IT WORKS
PIS and Cofins are federal contributions charged on companies’ revenue. Depending on the tax regime adopted, tax payers can accumulate credits related to expenses linked to economic activity.
Among the operations that usually generate credits are:
- purchase of inputs;
- purchase of goods;
- contracting certain services.
These values can be deducted from the amount owed in taxes, reducing the tax burden and avoiding so-called cumulation throughout the production chain.
According to the Federal Revenue, currently around 100 thousand companies have registered PIS and Cofins credits. Of this total:
- 70% have credits of less than R$100,000;
- 90% have a balance of less than R$1 million;
- the total stock is estimated at R$140 billion.
TRANSITION TO CBS
The use of credits during the transition to CBS will be done through the PER/DCOMP Web system, used for compensation and reimbursement requests.
The IRS informed that the platform will have a specific functionality to allow the use of credits after the CPS comes into force next year.
Furthermore, the system will automatically recover the balances declared in EFD-Contributions for December 2026. According to the agency, the measure will reduce rework, increase information security and give companies more predictability during the implementation of the tax reform.
In 2026, the tax reform is in the testing phase, with companies charging a symbolic rate of 0.9% CBS and 0.1% IBS (Goods and Services Tax) that will be deducted from current taxes. The IBS will be administered by states and municipalities, while the CBS will be a federal tax.
From 2027 onwards, taxes on consumption will be gradually eliminated, while the CBS and IBS rates will rise.
This text was originally published by , on June 3, 2026, at 7:22 pm. The content is free for republication, the source is cited, and has been adapted to the standard of Poder360.
