# STJ rulings on PIS and Cofins tax credits

> Live situation record from CLSTR: https://clstr.news/situations/stj-rulings-on-pis-and-cofins-tax-credits
> Updated: 2026-09-14T22:41:05.000Z. Sources: 5. Developments: 2.

The Superior Tribunal de Justiça (STJ) has issued rulings expanding the ability of various industries to claim PIS and Cofins tax credits on essential inputs.

In August 2026, the STJ’s 1st Chamber ruled that type A gasoline and type A diesel are essential inputs for fuel distributors. This decision allows distributors to claim tax credits on these purchases, as they are required for mixing final products like type C gasoline and B30 diesel. Relator Minister Regina Helena Costa noted these fuels are “indispensable for the composition of the final products.”

In September 2026, the STJ established a precedent for the agroindustry, allowing companies to claim PIS and Cofins tax credits on soybean purchases made under tax suspension. The Court rejected arguments from the National Treasury, determining that the right to credit depends on the acquisition value of the input rather than the amount of tax collected by the supplier. The ruling established a “functional equivalence between tax suspension and tax exemption for credit purposes.”

## Claims

- The STJ recognized the right to ordinary PIS and Cofins tax credits on soybean purchases made under suspension. (corroborated by 2 sources)
- Tax credits are calculated based on the acquisition value of the input and do not depend on the tax actually collected by the previous supplier. (corroborated by 2 sources)
- The court established a functional equivalence between tax suspension and tax exemption for credit purposes regarding soybean inputs. (corroborated by 2 sources)
- The recognized credit rate for PIS and Cofins is 9.25% of the soybean acquisition value. (corroborated by 2 sources)

## Timeline

### 2026-09-14: STJ recognizes PIS and Cofins tax credits on soybean inputs

Brazil's STJ ruled that agroindustries can claim 9.25% PIS and Cofins tax credits on soybean inputs purchased under tax suspension, regardless of whether the supplier collected the tax.

2 sources. https://clstr.news/cluster/stj-recognizes-pis-and-cofins-tax-credits-on-soybean-inputs

### 2026-08-31: Superior Tribunal de Justiça rules type A gasoline is a tax-creditable input

Brazil's Superior Tribunal de Justiça ruled that type A gasoline and diesel are essential inputs, allowing fuel distributors to claim PIS and Cofins tax credits.

3 sources. https://clstr.news/cluster/superior-tribunal-de-justia-rules-type-a-gasoline-is-a-tax-creditable-input

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Cite as: STJ rulings on PIS and Cofins tax credits. CLSTR, https://clstr.news/situations/stj-rulings-on-pis-and-cofins-tax-credits