On January 18, 2021, the Tax Division (Disit) of the 7th Fiscal Region (Espírito Santo and Rio de Janeiro) of the Brazilian Federal Revenue Service published Consultation Solution No. 7,081, which established that the amount spent with transportation vouchers by legal entities is considered a credit for PIS and COFINS purposes.
According to the aforementioned decision, the expense with transportation vouchers provided to employees who work directly in the production of goods or the provision of services can be considered an input, as it is a legal imposition.
It is important to point out that in this same decision, it was understood that expenses with meal vouchers, food vouchers, and uniforms provided to employees who work directly in the manufacturing of goods or rendering of services are not considered inputs for PIS and COFINS credit purposes.
The DDSA’s Tax Department is available to answer any questions that may arise.