Through the judgment of Theme 1,093 of the STJ, theses were established regarding the crediting of PIS and COFINS in the single-phase system, they are:
– The creation of credits for the contribution to PIS/Pasep and Cofins on the acquisition cost of goods subject to single-phase taxation is prohibited.
– The benefit established in article 17 of Law 11.033/2004 is not restricted to companies that are included in the specific taxation regime called Reporto.
– Article 17 of Law 11.033/2004 concerns only the maintenance of credits whose creation was not prohibited by current legislation; therefore, the creation of credits for the contribution to PIS/Pasep and Cofins on the acquisition cost of goods subject to single-phase taxation is not permitted.
Although it does not constitute credits, the single-phase incidence of the contribution to PIS/Pasep and Cofins is not incompatible with the crediting technique, since it is linked to the goods and not to the legal entity that sells them, which can jointly acquire and resell goods subject to non-cumulative multi-phase incidence, which can generate credits.
Article 17 of Law 11.033/2004 only authorizes that credits generated in the acquisition of goods subject to non-cumulativity (multi-phase incidence) are not reversed (are maintained) when the respective sales are made with suspension, exemption, zero rate or non-incidence of the contribution to PIS/Pasep and Cofins, not authorizing the creation of credits on the cost of acquisition of goods subject to single-phase taxation.
