Through COSIT Consultation Solution No. 8/21, the Federal Revenue Service once again mitigated the concept of input already established by the Superior Court of Justice (STJ). The consultation, carried out by a taxpayer that manufactures animal feed, prohibited the appropriation of credits related to expenses with (i) gas used as fuel for operating machinery, (ii) spare parts and maintenance of vehicles used in delivering products, (iii) telephone expenses related to the sales department, (iv) freight, pallets and packaging materials, and (v) financial expenses.
The stance adopted by the Federal Revenue Service is in line with recent rulings issued by CARF, as discussed in more detail in the article highlighted in the link below, which we recommend reading.
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