Recently, a decision was issued by the Administrative Council of Tax Appeals (CARF), in which the possibility of crediting expenses for freight of inputs was recognized, even if taxed at a zero rate.

It is worth remembering that the Federal Revenue understands that the freight of the acquisition, due to the lack of legal provision, must follow the nature of the input; that is, if the input is taxed, the PIS/COFINS credit is allowed; otherwise, the credit will be prohibited, as was the understanding of the RFB in the case analyzed by CARF, in which the credits were glossed after the company declared compensation.

The court analyzed the expenses with “acquisition freight”, since “sale/departure freight” generates PIS/COFINS credits according to the legislation (art. 3, IX, 10.833/2003 and 10.637/2022).