Attention entrepreneurs: Revenue discloses new rules in the calculation of taxes involving vehicles

The Federal Revenue Service published, last Friday (2), new guidelines that directly impact the tax planning of vehicle dealers and companies that maintain external teams. Through Consultation Solutions, the Tax Authorities clarified the criteria for the levy of PIS/Pasep and Cofins on the sale of used cars and limited the use of tax credits in corporate travel expenses.

In the case of the retail trade of used vehicles, the Revenue settled the understanding that taxation should not be levied on the total gross revenue, but on the profit margin of the operation. According to the rule, the calculation basis will be the difference between the sale value and the acquisition cost of the car.

The taxpayer must, however, exclude the ICMS highlighted in the invoice before calculating this difference, ensuring that the federal tax is levied only on the value added by the store.

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Travel Changes

For the corporate sector in general, the news is more restrictive. The agency determined that expenses with employee travel — including airline tickets, accommodation, food, tolls and vehicle rental — cannot be considered “inputs” for tax abatement purposes.

Thus, these expenses do not generate the right to PIS and Cofins credit in the non-cumulative regime, which in practice increases the operating cost of companies, even if such trips are essential for commercial activity.

There is, however, one important exception: fuels and lubricants. The Revenue recognized that the expenditure on fuel, whether in its own fleet or in rented vehicles used in the provision of services, generates the right to the tax credit, allowing the deduction in the final calculation of the contributions.

The guidelines have immediate effect and aim to standardize the interpretation of tax legislation throughout the national territory, reducing legal uncertainty and the volume of administrative litigation between taxpayers and the Union.