Companies that sell online through delivery platforms have their payments made on the platform, the amount of which is already paid with the discount of the remuneration of the delivery platform used.
When calculating PIS and COFINS contributions for these companies that sell through delivery platforms, the Brazilian Federal Revenue Service (“RFB”) takes the position that the contributions should be levied on the total value of each sale, without such companies being able to discount the amounts retained by the delivery platforms as a form of remuneration for the service provided.
This situation has led to the filing of lawsuits seeking recognition of the right to exclude amounts retained by delivery platforms from the PIS and COFINS calculation basis, so that contributions can only be levied on amounts that actually reach the companies that use the platforms.
However, in a decision handed down by the Federal Court of Rio de Janeiro, a taxpayer was granted the right to have the RFB refrain from charging PIS and COFINS on all meal deliveries via delivery, with the contributions being levied only on the percentage of the sale that is actually deposited into the taxpayer’s account.
