TIPI and NCMs: Government communications confuse commercial transactions

With the collaboration of Henrique Hein

Official communications issued by the Federal Government in the last 24 hours have raised doubts among professionals and companies regarding the use of NCMs in equipment purchase and sale operations.

It all started with Decree 10.923/2021, published on December 30, 2021, which changed the TIPI, using the new NCMs published by Gecex Resolution nº 272/2021.

At the end of this Thursday (31), a presidential decree was published postponing the effective date of TIPI 2022. With this, the current TIPI (TIPI 2017) would continue to be valid, which contains only the NCMs prior to Gecex Resolution No. 272/2021, published on November 19, 2021.

However, on the morning of this Friday (1st), the Federal Revenue Service published a note on its official website informing that it would publish an: “Executive Declaratory Act (ADE) today [Friday] with the new IPI rates for the NCMs included in the Gecex Resolution No. 272/2021”. The Revenue also published “that there was no change in the validity of Gecex Resolution No. 272/2021”.

This conflict of information caused doubts and apprehension not only in the solar energy sector, but also in other sectors, which are also impacted by Gecex Resolution 272.

Sources from the automotive parts segment interviewed by Canal Solar reported that there are still many unanswered questions and that this is hindering business operations.

Another industry affected was cell phones, as published by the Convergência Digital portal, which had the code of the final product 'smartphone' changed. The portal also highlighted that as the postponement of the IPI reduction also impacts the TIPI, the IPI incidence table, normally a mirror of the NCM, depending on the product, there is no way to even issue the electronic invoice.

In the solar energy sector, sources reported that they issued sales invoices for photovoltaic generators using the old NCMs as normal. Others stated that they issued invoices with the new NCMs, citing ICMS Agreement 117/96 in the note.

Other sources also reported that they did not make sales and will only issue them on Monday (4), after an official position from the Federal Revenue Service. A solution to this imbroglio depends on clarification from the Federal Government.

By the end of this report, the Brazilian Federal Revenue Service had not published the promised document. The Ministry of Economy was contacted by the report of Canal Solar, however, had not responded to the questions until the publication of this article.