Small businesses can now request refunds of export taxes. Learn how.
Micro and small exporting companies can now request a refund from the federal government of taxes paid throughout the production chain of their sales destined for the foreign market. This measure, part of the Acredita Exportação Program, guarantees a refund of the equivalent of 3% of the amount paid during the production of the products – and can be used to offset federal taxes or obtain a cash refund.
To do so, foreign sales must have been made between August 1 and September 30 of this year. The request is made through the Electronic Request for Refund, Reimbursement or Repayment and Compensation Declaration (PER/DCOMP) system.
"When the federal government implements a measure of this magnitude, it brings greater competitiveness to small businesses," comments Gustavo Reis, Market Access Analyst at Sebrae.
As this small business manages to redeem this credit, it can reinvest in its production or even in the launch and adaptation of its products for the market it targets.
Gustavo Reis, Market Access Analyst at Sebrae
In 2024, Brazil registered 11,432 small exporting companies , representing 39.6% of the country's total exporting companies. Gustavo Reis highlights the network created around these companies to support them in expanding their brands.
“In this sense, Sebrae, with a wide range of partners such as CNA (National Confederation of Agriculture), CNI (National Confederation of Industry), ApexBrasil, chambers of commerce and other entities, has been working on preparing small businesses for export, as well as on commercial promotion activities abroad and participation in sectoral fairs or events that have this characteristic,” he explains.
Security and transparency
According to the Federal Revenue Service, submitting the Offset Declaration extinguishes, in principle, the tax debt. However, to prevent fraud, the agency has up to five years to approve requests and may reverse offsets that do not meet legal requirements.
Believe Export
The measure is contained in Complementary Law No. 167/2024, which creates the Acredita Exportação Program. Until then, companies opting for the Simples Nacional program were unable to recover taxes paid in previous stages of the production chain. With the new law, around 50% of exporting SMEs now have access to this right, correcting a distortion that directly impacted their competitiveness .
The initiative is valid until 2027, when the new Social Contribution on Goods and Services (CBS), as provided for in the Tax Reform, comes into effect. The change will eliminate the cumulation that currently increases the cost of Brazilian exports.
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