Laws 10.637, of 2002, and 10.833, of 2003 allow the taking of PIS and Cofins credits in relation to expenses with transportation vouchers, meal vouchers or food vouchers and uniforms or uniforms provided to employees by companies that carry out activities of providing cleaning, conservation and maintenance services.
This was the basis adopted by Judge Fábio Soares Pereira, of the 14th Federal Court of Porto Alegre, to grant the right to take PIS and Cofins credits on expenses for these benefits by a company that provides cleaning, conservation and maintenance services for motor vehicles. The judge also recognized the company's right to take credits relating to the five years prior to the date of the action.
When analyzing the request, the judge explained that the company carries out multiple activities, among which are also vehicle maintenance services. “In relation to such activities, and only in relation to them, as long as the claimant is able to adequately segregate the respective expenses, it is perfectly possible to take advantage of the credits with transportation vouchers and meal vouchers when provided to employees who perform their functions exclusively or mainly in maintenance services”, he stated.
In view of this, he granted a writ of mandamus to declare the company's right to deduct PIS and Cofins credits provided to its employees who perform these activities.
“It is an important decision because the company’s main CNAE (activity) is commerce, but it also has secondary service provision activities,” commented lawyer Leandro Sasso, from the Ercolani & Sasso law firm, who worked on the case.
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Case 5032070-70.2023.4.04.7100
Source: https://www.conjur.com.br/2023-jul-30/empresa-credito-piscofins-vales-alimentacao-transporte