PIS/Cofins Tax Credits on Commuting: IN 2.264/2025 Rules

Normative Instruction RFB No. 2,264/2025, published on April 30, brought a relevant update for companies taxed on taxable income. The regulation reinforces the right to PIS and Cofins tax credits, under the non-cumulative regime, on transportation voucher amounts borne by the employer — provided that they are linked to employees directly involved in the company’s operational activities.

The measure consolidates an interpretation more consistent with the productive reality, recognizing the transportation of workers as an expense essential to the generation of revenue.

The benefit applies to companies in any economic sector that calculate PIS and COFINS under the non-cumulative regime (taxable income). However, it is limited to transportation vouchers granted to employees working in the core business activity, not covering those working in administrative or support areas. Furthermore, it does not cover other benefits that may be granted, such as food allowance and health insurance, for example.

The credit is identified in the accounting and tax bookkeeping process itself, through the segregation of transportation expenses considered essential inputs to the company’s business activity. In practice, this requires that the accounting function differentiate productive areas from administrative areas, ensuring that only eligible amounts are included in the calculation.

Companies that do not yet perform this segregation may adjust their internal procedures to take advantage of the benefit in future calculations, provided that the classification of expenses follows objective and documented criteria.

The regulation also allows for the recovery of credits from prior periods, subject to applicable statutes of limitations and documentary evidence requirements. In such cases, it is necessary to carry out specific amendments and reassessments, which require technical support to ensure compliance with the parameters established by the Federal Revenue Office.

The proper identification of expenses eligible for PIS and COFINS credits on transportation vouchers requires a detailed analysis of the bookkeeping and the classification of each area of the company. Minor discrepancies in the classification of expenses may result in disallowances or the loss of legitimate credits.

PLBrasil Accounting&Finance provides technical advisory services for the identification of tax opportunities, assessing companies’ accounting records, and advising on how to adapt accounting and documentary procedures to the new rule, with a focus on compliance, tax efficiency, and legal certainty.