Superior Tribunal de Justiça to rule on ICMS tax credits for transport inputs

The First Section of the Superior Tribunal de Justiça (STJ) will decide whether taxpayers are entitled to ICMS tax credits for purchasing inputs used in the transportation of their own manufactured or resold products via private fleets.

The case, reported by Minister Afrânio Vilela, has been selected for judgment under the newly inaugurated relevance regime. The court aims to define if companies that do not list cargo transport as their primary activity can claim credits for items such as fuel, lubricants, tires, and replacement parts used in their own distribution fleets.

The ruling will establish whether these goods qualify as inputs directly consumed in the production or economic process or if they are classified as goods for use and consumption, which are subject to different temporal restrictions under Complementary Law 87/1996. The decision will be binding for judges and courts in lower instances.