REINTEGRA
O REINTEGRA - Special Regime for the Reintegration of Tax Amounts for Exporting Companies was reinstated through MP 651/2014 - converted into Law 13,043/2014, and amended by Decree 8,543/2015 with the objective of partially or fully returning the tax residue remaining in the chain production of goods destined for export.
The benefit is requested from the Federal Revenue Service of Brazil through a PER request – Electronic Refund Request, and the company must follow some export rules:
- Exports made from December/2011;
- Goods that have been industrialized in the country;
- Goods that are classified in the code of the Table of Incidence of the Tax on Industrialized Products - Tipi, approved by Decree No. 7.660/2011, and listed in the Annex to Decree 8.415/2015; and
- Goods whose total cost of imported inputs does not exceed the percentage limit of the export price, established in the Annex to the regulation.
- Registered Exports and Export Declarations and;
- NF with export CFOP and linked to the Export Declarations informed in the PER.
According to Law 13,043/2014, the refund percentage is 1% and took effect until November 30, 2015, as of Decree No. 8,543/2015, the percentages are:
- 0.1% between December 1, 2015 and December 31, 2016;
- 2% between January 1, 2017 and December 31, 2017 and;
- 3% between January 1, 2018 and December 31, 2018.
It is also considered as an export the sale to the exporting trading company (ECE) with the specific purpose of exporting abroad. In this case, the right to credit is conditioned to the information of the producing legal entity in the Export Registry.
The benefit calculation will consider the value of the good at the place of shipment, in the case of direct export, or the value of the sales invoice to ECE, in the case of export via ECE.
This return may be in cash or in the form of a federal tax credit.
The refundable credit comprises the percentage of 17.84% as PIS Contribution and 82.16% as COFINS. The calculated amount will not be computed in the PIS/COFINS, Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) basis.
