PIS / COFINS in Depth
Two federal social contributions: cumulative vs. non-cumulative regimes, single-phase taxation, zero rate and export non-incidence, plus the CST table and the platform's computation rules
PIS (Social Integration Programme) and COFINS (Social Security Financing Contribution) are two federal contributions on gross revenue, always paired, with identical rules and different rates. The company's income-tax regime decides how they work: Lucro Presumido uses the cumulative regime (low rates, no credits), Lucro Real the non-cumulative one (higher rates, input credits), and Simples Nacional pays them inside the DAS.
Rates by regime
| Regime | PIS | COFINS | Credits | Invoice CST |
|---|---|---|---|---|
| Simples Nacional (CRT 1 / 2 / 4) | Inside the DAS | Inside the DAS | None | 49（"0.00"） |
| Lucro Presumido · cumulative | 0.65% | 3.00% | None | 01 |
| Lucro Real · non-cumulative | 1.65% | 7.60% | Input credits | 01 |
| Import (PIS/COFINS-Importação) | 2.10% | 9.65% | Creditable under the non-cumulative regime | Paid at customs |
- Single-phase (monofásico): fuel, pharma, cosmetics, beverages, auto parts and similar sectors pay once at the manufacturer or importer at higher rates; every later resale uses CST 04 (zero rate).
- Zero rate: the basic food basket, some agricultural products and others, CST 06.
- Export: no incidence, CST 08.
- ICMS excluded from the base: the Supreme Court (Tema 69) ruled ICMS is not revenue; the platform subtracts it automatically with
desconta_icms_pis_cofins.
CST table
PIS and COFINS share one code list. Fields pis.situacao_tributaria and cofins.situacao_tributaria.
| CST | Meaning | When to use |
|---|---|---|
01 | Taxed at the standard rate | Regular sales under the regular regime. |
02 | Taxed at a differentiated rate | Products with a special statutory rate. |
03 | Taxed by quantity (fixed amount per unit) | Fill valor_unidade. |
04 | Single-phase, resale at zero rate | Reselling single-phase goods: fuel, pharma, cosmetics, beverages. |
05 | Tax substitution | A few sectors (e.g. cigarettes, motorcycles). |
06 | Zero rate | Statutory zero-rated goods such as the basic food basket. |
07 | Exempt | Explicitly exempted by law. |
08 | No incidence | Exports; operations that are not revenue. |
09 | Suspended | Specific statutory cases (e.g. purchases for export). |
49 | Other outbound operations | The standard choice for Simples; non-sale dispatches. |
50 – 56 | Inbound with credit rights | Non-cumulative purchases: 50 taxed revenue only · 51 non-cumulative revenue · 52 export revenue · 53 / 54 / 55 mixed revenue · 56 all three. |
60 – 67 | Presumed credit | Statutory presumed credits (agribusiness etc.): 60 purchase · 61 import · 62 agricultural activity · 63 other · 64 non-generating · 65 / 66 substitution · 67 export. |
70 – 75 | Inbound without credit rights | 70 purchase · 71 exempt · 72 suspended · 73 zero rate · 74 no incidence · 75 substitution. |
98 · 99 | Other inbound · other operations | Simples inbound uses 98; 99 is the general fallback code. |
Platform fields and rules
| Field | Purpose |
|---|---|
situacao_tributaria | CST. The platform picks the XML group from it: 01 / 02 taxed by rate; 03 by quantity; 04–09 exempt/zero/suspended group; 49–99 other group. |
aliquota | Rate as a string with two decimals: "0.65", "3.00", "1.65", "7.60"; Simples sends "0.00". |
valor_unidade | Amount per unit for CST 03 (by quantity). |
desconta_icms_pis_cofins | When true, base = item amount − the line's ICMS. |
cenario · tipo_pessoa | Row keys, same lookup rules as ICMS. |
From 2027 PIS/COFINS are replaced by CBS; in 2026 both run in parallel. The single-phase and zero-rate lists are set item by item in federal law; rely on current law and your accountant.