# Brazil’s Supreme Court excludes presumed ICMS credits from PIS and Cofins bases

> The ruling concerns a specific tax credit; any recovery is not automatic.

- Canonical URL: https://newsverum.com/en/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026
- Publisher: Newsverum
- Section: Fiscal Policy
- Country: Brazil
- Published: 2026-10-10T21:53:06+00:00
- Updated: 2026-10-10T21:53:06+00:00
- Event / data period: 2026-10-07
- Other editions: [Türkçe](https://newsverum.com/tr/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md), [العربية](https://newsverum.com/ar/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md), [Français](https://newsverum.com/fr/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md), [Español](https://newsverum.com/es/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md), [Deutsch](https://newsverum.com/de/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md), [Português](https://newsverum.com/pt/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026.md)

On 7 October, Brazil’s Supreme Federal Court ruled that presumed ICMS credits cannot be included in the PIS and Cofins tax bases. The thesis was set in extraordinary appeal RE 835818, a case with general repercussion.

InfoMoney’s 10 October report discusses possible implications for businesses that received these credits and paid the contributions on them. The judgment does not order automatic refunds; each case requires its own assessment, and any temporal limitation had not yet been decided.

## Data

### Sources and event status

Event stage and evidence limits.

Methodology: Summarizes the full-read report and sources; proposals and forecasts are not completed outcomes.

| Text in Turkish | Text in English | Text in Arabic | Text in French | Text in Spanish | Text in German | Text in Portuguese |
|---|---|---|---|---|---|---|
| STF, créditos presumidos türündeki ICMS vergi kredileri hakkında karar verdi; iade, uygunluk ve zamanlama otomatik olarak belirlenmiş değildir. | The STF ruled on presumed ICMS credits; refunds, eligibility and timing are not automatic. | حكمت المحكمة بشأن ائتمانات ICMS المفترضة؛ ولا يكون الاسترداد أو الأهلية أو الأثر الزمني تلقائياً. | Le STF a statué sur les crédits présumés d’ICMS ; remboursement, admissibilité et calendrier ne sont pas automatiques. | El STF resolvió sobre créditos presuntos de ICMS; la devolución, elegibilidad y aplicación temporal no son automáticas. | Das STF-Urteil betrifft als steuerlichen Anreiz gewährte ICMS-Gutschriften (créditos presumidos); Erstattung, Anspruch und zeitliche Wirkung erfolgen nicht automatisch. | O STF decidiu sobre créditos presumidos de ICMS; restituição, elegibilidade e efeitos temporais não são automáticos. |

Sources: <https://www.infomoney.com.br/minhas-financas/empresas-correm-para-recuperar-pis-cofins-apos-decisao-do-stf-sobre-icms/>, <https://portal.stf.jus.br/jurisprudenciarepercussao/verandamentoprocesso.asp?classeprocesso=re&incidente=4630911&numeroprocesso=835818&numerotema=843>, <https://noticias.stf.jus.br/postsnoticias/stf-exclui-creditos-presumidos-de-icms-da-base-de-calculo-do-pis-e-da-cofins/> · Download data: [JSON](https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026/data/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026-context?lang=en&format=json) · [CSV](https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026/data/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026-context?lang=en&format=csv)

## Sources

- [InfoMoney](<https://www.infomoney.com.br/minhas-financas/empresas-correm-para-recuperar-pis-cofins-apos-decisao-do-stf-sobre-icms/>) (Source checked: 2026-10-10; Published: 2026-10-10)
- [STF, RE 835818 / Theme 843 case docket](<https://portal.stf.jus.br/jurisprudenciarepercussao/verandamentoprocesso.asp?classeprocesso=re&incidente=4630911&numeroprocesso=835818&numerotema=843>) (Source checked: 2026-10-10)
- [STF Notícias, presumed ICMS credits ruling](<https://noticias.stf.jus.br/postsnoticias/stf-exclui-creditos-presumidos-de-icms-da-base-de-calculo-do-pis-e-da-cofins/>) (Source checked: 2026-10-10; Published: 2026-10-07)

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