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Simples Nacional · SPD Advocacia

Single-phase PIS and Cofins in the Simples: the company may have paid twice

Companies in the Simples Nacional (the simplified tax regime for small businesses) that resell medicines, cosmetics, auto parts, tires, cold beverages or fuel may have paid PIS and Cofins (federal contributions on revenue) that had already been charged to the manufacturer. The last 5 years can be recovered.

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Why was the tax paid twice?

For these products, PIS and Cofins are charged only once, at the manufacturer or importer. Complementary Law 123/2006 (art. 18, § 4º-A, I) requires this revenue to be separated in the Simples return (PGDAS-D), and the PIS and Cofins portion of the DAS (the single monthly payment slip) does not apply to it. When the separation was not made, the company overpaid.

How to recover

Recovery is made at Receita Federal (Brazil's federal tax authority), by amending the PGDAS-D returns and requesting a refund or tax offset for the last 5 years, without a court case.

Point of attention. An amendment that includes an item that is not single-phase may be disallowed by Receita Federal and lead to a tax assessment. For this reason, the review is done product by product, using the tax code of each item, before any amendment.

Requirements

Key points

Simples company

Opted for the Simples Nacional during the period.

Resale

Resale of single-phase products, without being the manufacturer.

Time limit

Last 5 years.

Invoices

XML files of sales and PGDAS-D returns.

Source: Complementary Law 123/2006, art. 18, § 4º-A, I; CTN (National Tax Code), arts. 165 and 168.

What is your case?

Situations the firm handles

Pharmacies

Medicines and personal care

Single-phase products in most sales.

LC 123/2006
Auto parts

Parts and tires

Resale of single-phase auto parts.

LC 123/2006
Gas stations

Fuel

Resale of fuel in the Simples.

LC 123/2006
Beverages

Convenience stores and distributors

Single-phase cold beverages.

LC 123/2006
Cosmetics

Beauty stores

Perfumery and personal hygiene.

LC 123/2006
Point of attention

Correct amendment

Item-by-item review to avoid a tax assessment.

Case review
This page provides general information, does not replace an analysis of the case and there is no guarantee of results.

Step by step

How the firm works

  1. Review. We check the tax regime, invoices, payment slips and tax calculations for the last 5 years.
  2. Calculation. We show how much may be recovered and how much the company stops paying from now on.
  3. Filing. Administrative request, tax offset or lawsuit in the Federal Courts, depending on the case.
  4. Follow-up. Deadlines, decision, offset and receipt of the amounts.
+5 thousand cases handledTen years of law practicePractice before the STJ and the STFFeatured in G1, UOL, Estadão and TV Globo

Case review

Let us review your case

Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.

Common questions

Frequently asked questions

Do I need to go to court?

As a rule, no. The request is filed with Receita Federal, by amending the returns.

Does it apply to presumed or actual profit?

Outside the Simples there may also be amounts to recover on single-phase products, under their own rules. We review the case.

Can Receita Federal challenge it?

It can, if the amendment includes items that are not single-phase. For this reason, the review is done using the tax code of each product.

What happens after 2027?

PIS and Cofins end on January 1, 2027. The request covers amounts paid until then, within the 5-year time limit.

Do you work with companies from other states?

Yes. Proceedings are electronic and service is online across the country, with headquarters in Anápolis-GO.

How much does it cost?

After the review, the firm sends a written fee proposal, before any engagement.

Lawyer to recover single-phase PIS and Cofins

SPD Advocacia, based in Anápolis-GO, serves Simples companies across Brazil, and clients abroad, that resell single-phase products and overpaid PIS and Cofins in the DAS.

Separation of revenue

Complementary Law 123/2006 requires revenue from single-phase products to be separated in the Simples return.

Time limit to claim

The refund or tax offset covers the last 5 years.

Informational content, in accordance with OAB (Brazilian Bar) Provision 205/2021. Each case depends on a review of the documents, and no result is promised.