Through the judgment of RE No. 1,049,811, the Federal Supreme Court (STF) decided that the amounts retained by card administrators as commission are part of the calculation basis for PIS and COFINS.
The trial, which began in 2020, had the matter definitively considered this year, establishing the following thesis: “the inclusion of amounts retained by card administrators in the calculation basis of PIS and COFINS contributions due by companies that receive payments through credit and debit cards is constitutional”.
