Superior Tribunal de Justiça rules type A gasoline is a tax-creditable input

The 1st Chamber of the Superior Tribunal de Justiça (STJ) has ruled that type A gasoline and type A diesel are considered essential inputs for fuel distributors. This classification allows these companies to claim PIS and Cofins tax credits on their purchases.

Fuel distributors purchase type A gasoline and diesel to mix them into the final products sold at gas stations, such as type C gasoline and B30 diesel. The court determined that these substances meet the criteria established in STJ precedents (Themes 779 and 780), which define an input as anything essential to a taxpayer's economic activity.

Relator Minister Regina Helena Costa noted that these fuels are indispensable for the composition of the final products and that their acquisition is a legal and regulatory requirement for distributors. This ruling marks the first time the 1st Chamber has applied this precedent to type A gasoline and diesel, expanding on previous decisions regarding anhydrous fuel ethanol (EAC).