{"id":4984,"date":"2025-06-05T09:56:44","date_gmt":"2025-06-05T12:56:44","guid":{"rendered":"https:\/\/araujopolicastro.com.br\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\/"},"modified":"2026-04-06T23:35:59","modified_gmt":"2026-04-07T02:35:59","slug":"pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025","status":"publish","type":"post","link":"https:\/\/araujopolicastro.com.br\/en\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\/","title":{"rendered":"PIS\/COFINS &#8211; Federal Revenue Extends Credits and Redefines Rules with IN No. 2.264\/2025"},"content":{"rendered":"\n<p>On April 30, 2025, the Federal Revenue Service published RFB Normative Instruction No. 2,264\/2025, which significantly amends RFB Normative Instruction No. 2,121\/2022, the regulatory framework for PIS and Cofins contributions.<\/p>\n\n<p>The new rule has a direct impact on the non-cumulative regime, with significant repercussions on the calculation of credits, tax offsets and specific tax regimes.<\/p>\n\n<p>The main points are highlighted below:<\/p>\n\n<p><strong>1. Freight and Insurance Credits: Resumption of Rights and Warning of Retroactive Risks<\/strong><\/p>\n\n<p>IN No. 2,264\/2025 re-establishes the right to PIS\/COFINS credit on freight and insurance in the following situations:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Purchase of inputs<\/strong>, with freight and insurance within national territory;<\/li>\n\n\n\n<li><strong>Purchase of fixed assets<\/strong> linked to zero-rate, suspended or non-taxable income;<\/li>\n\n\n\n<li><strong>Purchase of goods for resale<\/strong>, applicable to commercial companies.<\/li>\n<\/ul>\n\n<p><strong>1.1.  <\/strong><strong>Normative timeline:<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Situation<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Period<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Applicable standard<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Credit allowed<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">15\/12\/2022 a 26\/04\/2023<\/td><td class=\"has-text-align-center\" data-align=\"center\">IN RFB no. 2.121\/2022<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>No credit<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">27\/04\/2023 a 29\/04\/2025<\/td><td class=\"has-text-align-center\" data-align=\"center\">IN RFB no. 2.163\/2023<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Credit resumed<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">From 30\/04\/2025<\/td><td class=\"has-text-align-center\" data-align=\"center\">IN RFB no. 2.264\/2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p><strong>Caution is advised when reviewing credits taken out between 2023 and 2025.<\/strong>  The adoption of conservative criteria and robust documentation is essential to mitigate risks in future inspections.<\/p>\n\n<p><strong>2. Broadening the Concept of Inputs in the Non-Cumulative Regime<\/strong><\/p>\n\n<p>The rule also expands the list of inputs eligible for credits, including:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Transportation of labor<\/strong> linked to production or the provision of services;<\/li>\n\n\n\n<li><strong>Freight and insurance<\/strong> as detailed above;<\/li>\n\n\n\n<li><strong>Other essential and relevant expenses<\/strong>, as long as they are directly related to the core business.<\/li>\n<\/ul>\n\n<p>These changes are in line with STJ case law and reinforce the importance of internal controls and adequate documentation.<\/p>\n\n<p><strong>3. New Exclusions from the Calculation Base<\/strong><\/p>\n\n<p>IN No. 2,264\/2025 introduces new hypotheses for exclusion from the PIS\/COFINS calculation base, such as:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax benefits<\/strong> accounted for as operating income;<\/li>\n\n\n\n<li><strong>Environmental services<\/strong> (Law No. 14.119\/2021);<\/li>\n\n\n\n<li><strong>Transfer of fees<\/strong> by law firms to associate lawyers.<\/li>\n<\/ul>\n\n<p><strong>4. Single-Phase Regime: Broadening the Scope<\/strong><\/p>\n\n<p>The rule reinforces the application of <strong>concentrated taxation (single-phase regime)<\/strong> to various products and sectors:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Fuels (gasoline, diesel, LPG, naphtha);<\/li>\n\n\n\n<li>Medicines, cosmetics and hygiene products;<\/li>\n\n\n\n<li>Alcoholic drinks, soft drinks and mineral waters;<\/li>\n\n\n\n<li>Cigarettes;<\/li>\n\n\n\n<li>Motor vehicles and auto parts.<\/li>\n<\/ul>\n\n<p>Companies in the <strong>ZFM<\/strong> and <strong>Free Trade Areas<\/strong> must comply with specific tax substitution rules.<\/p>\n\n<p><strong>5. Rate reductions<\/strong><\/p>\n\n<p><strong>Zero<\/strong> rates are established for<\/p>\n\n<ul class=\"wp-block-list\">\n<li>LPG in cylinders of up to 13 kg, for domestic use;<\/li>\n\n\n\n<li>Intercity and interstate passenger road transport (except metropolitan), until 31\/12\/2026;<\/li>\n\n\n\n<li>Sales to public entities for Modular Health Units.<\/li>\n<\/ul>\n\n<p><strong>6. Compensation on imports<\/strong><\/p>\n\n<p>The rule allows the <strong>offsetting of positive balances<\/strong> arising from the difference between taxes paid on imports and those due on resale in the domestic market.<\/p>\n\n<p>It applies to triggering events <strong>from January 1, 2023<\/strong> and favors companies that import and resell goods.<\/p>\n\n<p><strong>7. Recommendations to Companies<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Reassess crediting criteria in the light of the new standard;<\/li>\n\n\n\n<li>Updating internal controls and compliance procedures;<\/li>\n\n\n\n<li>Retroactively review credits taken between 2023 and 2025;<\/li>\n\n\n\n<li>Ensuring technical and accounting support documentation;<\/li>\n\n\n\n<li>Monitor impacts on import, resale and industrialization chains.<\/li>\n<\/ul>\n\n<p><strong>8. <\/strong><strong>How we can support you<\/strong><\/p>\n\n<p>Our team is at your disposal:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Analyze the impacts of the new regulations on your company&#8217;s operations;<\/li>\n\n\n\n<li>Reviewing tax credit policies and PIS\/COFINS compliance;<\/li>\n\n\n\n<li>Providing technical support for inspections and refunds;<\/li>\n\n\n\n<li>Advising on interlocution processes with the Internal Revenue Service.<\/li>\n<\/ul>\n\n<p>You can count on our <a href=\"https:\/\/araujopolicastro.com.br\/en\/area-de-atuacao\/tax-2\/\">tax team<\/a> to adapt your company to the new regulatory scenario and identify tax opportunities safely and strategically.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PIS\/COFINS &#8211; Federal Revenue Extends Credits and Redefines Rules with IN No. 2.264\/2025<\/p>\n","protected":false},"author":4,"featured_media":4969,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1,9,10],"tags":[678,735,732,733,734,736],"class_list":["post-4984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-nao-categorizado","category-noticias","category-publicacoes","tag-advocacy-en","tag-brazilian-federal-revenue-service","tag-cofins-en","tag-pis-en","tag-pis-and-cofins","tag-receita-federal-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PIS\/COFINS - Federal Revenue Extends Credits and Redefines Rules with IN No. 2.264\/2025 - Ara\u00fajo e Policastro Advogados<\/title>\n<meta name=\"description\" content=\"On April 30, 2025, the Federal Revenue Service published RFB Normative Instruction No. 2,264\/2025, which significantly amends RFB Normative Instruction No. 2,121\/2022\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/araujopolicastro.com.br\/en\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PIS\/COFINS - Federal Revenue Extends Credits and Redefines Rules with IN No. 2.264\/2025 - Ara\u00fajo e Policastro Advogados\" \/>\n<meta property=\"og:description\" content=\"On April 30, 2025, the Federal Revenue Service published RFB Normative Instruction No. 2,264\/2025, which significantly amends RFB Normative Instruction No. 2,121\/2022\" \/>\n<meta property=\"og:url\" content=\"https:\/\/araujopolicastro.com.br\/en\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Ara\u00fajo e Policastro Advogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/araujopolicastro\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-05T12:56:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T02:35:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/araujopolicastro.com.br\/wp-content\/uploads\/2025\/06\/Araujo-e-Policastro-PISCOFINS-\u2013-Receita-Federal-Amplia-Creditos-e-Redefine-Regras-com-a-IN-no-2.2642025.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Thiago Santos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thiago Santos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/araujopolicastro.com.br\\\/en\\\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/araujopolicastro.com.br\\\/en\\\/pis-cofins-federal-revenue-extends-credits-and-redefines-rules-with-in-no-2-264-2025\\\/\"},\"author\":{\"name\":\"Thiago Santos\",\"@id\":\"https:\\\/\\\/araujopolicastro.com.br\\\/#\\\/schema\\\/person\\\/03ca544f6c7b67a7c8a75a4511ded0e2\"},\"headline\":\"PIS\\\/COFINS &#8211; 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