O Federal government signed a decree, published this Wednesday (29), in the DOU (Official Gazette of the Union), which includes the segment of solar energy in PADIS (Support Program for Technological Development of the Semiconductor Industry).
Created in 2007, the SCHEDULE exemption of the taxes: import, IPI and PIS-COFINS, among other benefits for the production of chips and semiconductors.
The amount of incentive for 2023 will be greater than R $ million 600, since semiconductors and other microelectronic components are crucial – according to the Union – to guarantee the supply of goods and services in the so-called Industry 4.0.
“The program contributes to the country’s technological development and strengthens the national industry. It considers not only semiconductors, but photovoltaic cells, with incentives for the production of solar energy”, stated Geraldo Alckmin, vice-president of the Republic and minister of Development, Industry, Commerce and Services.
Despite having advanced since 2007, Brazil is still very dependent on the import of components, which in addition to generating a deficit in the trade balance, weakens industry and innovation in the country, making it difficult for the country to enter knowledge-intensive activities.
What changes in practice?
Wladimir Janousek, general director of JCS Consultoria e Serviços, explains that the measure adopted by the Union did not reduce federal taxes for solar energy panels to zero. The body only decreed exemptions for inputs used in the local manufacture of solar modules, being applicable to companies that have PPB and that are enabled in PADIS.
The positive point of the decree, according to the executive, is the update of the list of inputs and equipment intended for the manufacture of semiconductor electronic components or devices, which now includes the following components used in the manufacture of solar modules:
- Silicone for sealing windows;
- EVA and Backsheets;
- Tempered glass for use in solar modules;
- Copper plates and strips (Busbars);
- Aluminum structures used in module frames;
- Junction boxes up to 1000V and above 1000V;
- Electrical conductors with connection parts, for voltages up to 1000V and above 1000V.
Semiconductor Industry
Currently, the semiconductor industry in Brazil has revenues of more than R$3 billion per year, corresponding to around 0,2% of the global supply of these components.
In 2019, the last year for which there is closed data, the total investment in P&D in the segment was R$90,2 million.
That same year, products manufactured under the program generated the collection of R$59,2 million in federal taxes.
With the expansion of the program to the solar panel industry, a significant increase in these amounts is expected in the coming years, with the generation of quality jobs in different states across the country.
“In addition, national semiconductor production can boost innovation in other areas, such as artificial intelligence and cloud computing, stimulating the creation of new businesses and high-skilled jobs,” informed the Federal Government.
Answers of 3
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Nothing changes for importers and those who apply the Ex Tariffs, continue with ZERO Import Tax, and the benefits of IPI and ICMS, also ZERO.
The difference between these importers for those who manufacture here, with PPB and PADIS, MCTI, is PIS and COFINS, 2,10% + 9,65%, 12,75% in SISCOMEX.
Today, national manufacturing serves approximately 5% of the market, the remaining 95% is imported.
If someone wants to import a new or USED photovoltaic module factory to Brazil, and enter PADIS, manufacturing here with zero taxes, including PIS and COFINS, I know how to do it:
1- Import Licensing of used industrial plant, DECEX and Counterpart Agreements ABIMAQ, ABINEE, all approvals.
2- Complete logistics, import of factories.
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Customized Consulting, just 1, or 1+2+3.
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