{"id":1007285,"date":"2026-04-10T11:36:39","date_gmt":"2026-04-10T14:36:39","guid":{"rendered":"https:\/\/souzaokawa.com.br\/the-brazilian-federal-revenue-service-issues-an-ordinance-establishing-procedures-for-compensation-arising-from-the-gradual-phase-out-of-burdensome-icms-tax-incentives-during-the-transition-to-the-i-2\/"},"modified":"2026-04-10T12:08:19","modified_gmt":"2026-04-10T15:08:19","slug":"the-brazilian-federal-revenue-service-issues-an-ordinance-establishing-procedures-for-compensation-arising-from-the-gradual-phase-out-of-burdensome-icms-tax-incentives-during-the-transition-to-the-i-2","status":"publish","type":"post","link":"https:\/\/souzaokawa.com.br\/en\/the-brazilian-federal-revenue-service-issues-an-ordinance-establishing-procedures-for-compensation-arising-from-the-gradual-phase-out-of-burdensome-icms-tax-incentives-during-the-transition-to-the-i-2\/","title":{"rendered":"The Brazilian Federal Revenue Service issues an ordinance establishing procedures for compensation arising from the gradual phase-out of burdensome ICMS tax incentives during the transition to the IBS."},"content":{"rendered":"\t\t
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RFB Ordinance No. 635, dated December 31, 2025<\/h6>

On December 31, 2025, RFB Ordinance No. 635\/2025 was published,which regulates the enabling procedure for holders ofonerous ICMS benefits to claim financial compensation arising fromthe reduction of these benefits during the transition to the Tax onGoods and Services (IBS).The compensation is linked to the gradual reduction of ICMS benefitsbetween 2029 and 2032 and may only be claimed bypreviously enabled taxpayers, upon proof of the economic repercussioneffectively borne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Important:<\/b> Burdensome incentives are those granted for a fixed term (until December 31, 2032) and subject to conditions involving actual obligations or restrictions on the beneficiary\u2019s activities, such as job creation, productive investments, increased economic activity, price limitations, or contributions to research, development, and innovation. <\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The mere compliance with general legal obligations or statements of intent without effective burden does not qualify as a condition, except for contributions to state or district funds established by May 31, 2023, provided they are fully allocated to infrastructure or economic development.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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RFB Ordinance No. 635, dated December 31, 2025<\/h6>

Qualification procedure<\/strong><\/h4>

The Ordinance provides that the Brazilian Federal Revenue Service (RFB) will review state programs or instruments granting burdensome incentives and will issue a declaration of eligibility for compensation purposes. As a rule, only incentives established by May 31, 2023 (or migrated under Complementary Law No. 214\/2025) may be qualified, provided they were granted by a valid legal act, for a fixed term, and subject to counterpart obligations.<\/p>

Qualification must be requested between January 1, 2026, and December 31, 2028, through a digital service on the e-CAC platform, with one application per type of tax incentive.<\/p>

Among other requirements, taxpayers must demonstrate ownership of the incentive, tax and registration compliance, timely fulfillment of counterpart obligations (with certification by the granting state), registration of the incentive with CONFAZ, where applicable, and the methodology used to calculate the economic burden.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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RFB Ordinance No. 635, dated December 31, 2025<\/h6>

Deferimento e Recursos<\/strong><\/h4>

The application will be reviewed by the RFB and, if approved, qualification will be formalized through an Executive Declaratory Act (ADE).<\/p>

If the RFB does not issue a decision within the legal timeframe, the application may be deemed tacitly approved as of January 2, 2029, subject to the suspension hypotheses provided in the regulation.<\/p>

Administrative appeals are available against decisions denying, suspending, or canceling qualification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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RFB Ordinance No. 635, dated December 31, 2025<\/h6>

Payment<\/strong><\/h4>

Financial compensation will be implemented through the monthly calculation of a credit, determined by the qualified taxpayer based on the economic impact of each tax or financial-tax incentive and the reduction level of such incentives during the transition period. The benefit holder must report monthly in the tax bookkeeping the elements necessary for calculating the credit, as per regulation to be issued by the RFB. The calculation will be made per granting act and per type of benefit. The calculated credit will be processed by the RFB, which, in the absence of irregularity indications or risk parameters, will recognize the credit and authorize its payment within 60 days from the tax bookkeeping submission deadline. If there is no response within this period, the credit will be considered tacitlyrecognized. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Portaria RFB n\u00ba 635, de 31 de dezembro de 2025<\/span><\/h6>

Additional guidance<\/strong><\/h4>

Diante da complexidade do procedimento e da necessidade de valida\u00e7\u00e3o, recomenda-se que os contribuintes detentores de benef\u00edcios onerosos de ICMS iniciem com anteced\u00eancia a organiza\u00e7\u00e3o documental e a an\u00e1lise de enquadramento, a fim de mitigar riscos e garantir previsibilidade no per\u00edodo de transi\u00e7\u00e3o da Reforma Tribut\u00e1ria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\tThis content is provided for informational purposes only and does not constitute legal advice. The application of this information depends on the analysis of each specific case. \t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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RFB Ordinance No. 635, dated December 31, 2025 On December 31, 2025, RFB Ordinance No. 635\/2025 was published,which regulates the enabling procedure for holders ofonerous ICMS benefits to claim financial compensation arising fromthe reduction of these benefits during the transition to the Tax onGoods and Services (IBS).The compensation is linked to the gradual reduction of…<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[418],"tags":[1581,1580,1579,1578],"area":[534],"class_list":["post-1007285","post","type-post","status-publish","format-standard","hentry","category-tax","tag-enabling-procedure-via-e-cac-jan-2026-dec-2028","tag-financial-compensation","tag-onerous-icms-benefits","tag-rfb-ordinance-no-635","area-tax"],"acf":[],"yoast_head":"\nThe Brazilian Federal Revenue Service issues an ordinance establishing procedures for compensation arising from the gradual phase-out of burdensome ICMS tax incentives during the transition to the IBS. - SouzaOkawa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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