Mato Grosso court prohibits charging ICMS on solar energy 

In a unanimous vote, judges classified the collection of tax on the sector as abusive 
Mato Grosso é, atualmente, o 4º estado brasileiro com mais potência instalada em GD solar.
Mato Grosso is currently the 4th Brazilian state with the most installed power in solar DG. Photo: Pixabay

The Special Body of the TJ-MT (Court of Justice of Mato Grosso) decided, unanimously, in a session held on the afternoon of this Thursday (10), put an end to the collection of ICMS (Tax on Circulation of Goods and Services) made on solar energy in the State. 

The body took the decision after judging a direct action of unconstitutionality made by state deputy Faissal Calil (PV) and the Green Party. 

The action was filed after governor Mauro Mendes (DEM) veto a deputy's bill which aimed to exempt consumers who use solar energy from charging tax on TUSD (Distribution System Usage Tariff) until 2027. 

Faissal's project had been approved at the end of May by the Legislative Assembly of Mato Grosso, but was vetoed by the governor, on the grounds that the legislation would be unconstitutional, according to the opinion of the State Attorney General's Office..

Currently, the solar energy user pays 17% of ICMS on the use of the distribution network. However, with the decision, the Government of Mato Grosso will not be able to allow Energisa to charge the tax on TUSD. The State has not yet stated whether it intends to comply with the decision.  

The decision taken by the Mato Grosso Court was also celebrated by Faissal and other state parliamentarians. “I would like to see this renewable, clean and cheap energy in the homes of the most humble people in this State. This is my intention. I can only thank our Court of Justice, which did not bow to pressure and did what was right”, said Faissal.

Deputado comemora decisão da Justiça em suas redes sociais.
Deputy celebrates the court's decision on his social networks. Photo: Reproduction/Instagram

In an interview with Solar Channel, Giorgio Aguiar (Novo), councilor of Cuiabá (MT), assessed that solar needs incentives to be increasingly stimulated. According to him, the State of Mato Grosso itself should now “take this decision and communicate with the population about the importance of the source”, he stated. 

“The poor also need to have more access to it and our intention is that solar is not just concentrated in some social strata, but that everyone has access to its benefits as soon as possible”, highlighted the councilor. 

Judges' analysis 

In the published decision, the judge and rapporteur of the action, Maria Aparecida Ribeiro, understood that there is no triggering event in the 'loan' of energy made by the user who has a photovoltaic energy plant. She also highlighted that there is no circulation of merchandise and that the consumer only uses a product that he or she produced.

Judge Orlando de Almeida Perri also classified the ICMS charge on solar energy as abusive and also voted to grant the injunction that exempts taxation.

The same analysis was also carried out by the other judges: José Zuquim Nogueira, Nilza Maria Possas de Carvalho, Rubens de Oliveira Santos Filho, Paulo da Cunha, Juvenal Pereira da Silva, Luiz Ferreira da Silva, Serly Marcondes Alves, Carlos Alberto Alves da Rocha and Marcos Machado, who defended the implementation of solar energy in public buildings.

Currently, Mato Grosso is the 4th state in the country with the highest volume of installed power in the solar micro and mini generation segment, according to data collected by Solar Channel with ANEEL (National Electric Energy Agency). The 141 municipalities that make up the Mato Grosso territory total with little more than 618,700 MW installed and 44.3 thousand photovoltaic systems connected to the distribution network. 

Picture of Henrique Hein
Henrique Hein
He worked at Correio Popular and Rádio Trianon. He has experience in podcast production, radio programs, interviews and reporting. Has been following the solar sector since 2020.

3 Responses

  1. Really, the attitude of the majority of those in favor of taxation is disgusting, it is shameful that these attitudes on the part of legislators accept something along these lines, and none of them contributed to this feat, which we have two factors science and technology where the The sum of these two factors brings us all inexhaustible clean energy and a planet breathing much better, without hydroelectric plants, thermoelectric plants, and without fossil fuels, thinking is good, seeking a better future for our children is even better.

  2. My name is Aldenir Lopes, I am an engineer and businessman “we are LOPES ENGENHARIA SOLAR” in Pernambuco, and we received it with great enthusiasm and pride in knowing that the state of Mato Grosso is ahead of the other states of the federation, congratulations to the justice system in that state that only we are proud of for this great achievement, because the people of Mato Grosso can say that they have politicians and justice who work in favor of the less favored, and bringing wealth to those most in need, congratulations

  3. This is an honorable attitude that will benefit the entire population that already has or intends to install a solar system.
    But this attitude should come from the Government, exempting this charge throughout the country, after all, it is in everyone's interest to have pollution-free energy with only the sun as its source. But the interest in just making a profit becomes greater than the desire to help.

Deixe um comentário

Your email address will not be published. Campos obrigatórios são marcados com *

Receive the latest news

Subscribe to our weekly newsletter