In a decision handed down by the Administrative Council of Tax Appeals (CARF), it was understood that expenses with shipping services generate PIS and COFINS credits, due to the essentiality and relevance of this service for the company’s activity.
The decision was made in accordance with what was decided by the Superior Court of Justice (STJ) in Special Appeal No. 1,221,170, since it was considered that everything that is relevant and essential to the company’s activity necessarily generates PIS and COFINS credits.
It is worth mentioning that the shipping service takes place at the stage of checking the merchandise and planning transportation, which was considered as part of the company’s production process by CARF, since it involved internal transportation of the products and loading for sale.
