The Senate approved the Bill (PL No. 4,726/2020), through which it was allowed that cooperatives providing commercial representation services, exclude from the calculation basis of the PIS and COFINS contribution, the amounts transferred to their members due to services provided on behalf of the cooperative.
The Bill emerged with the idea that only revenue arising from services provided by the cooperative and not passed on to the cooperatives is effectively revenue for the cooperative and, therefore, subject to PIS and COFINS.
