Brazilian Federal Revenue Service (RFB) changes rules for compensations – Normative Instruction (IN) RFB No. 2,288/25

Given the market that has developed around court decisions stemming from collective injunctions filed by unions, associations, etc., the Brazilian Federal Revenue Service (RFB) has decided to change the rules related to the eligibility for offsetting credits, as outlined in Normative Instruction (IN) RFB 2.055/21.

In addition to the documents already required for credit eligibility, the following documents must now also be submitted for credits arising from collective injunctions:

• the initial petition of the lawsuit;

• the bylaws of the petitioning entity in effect on the date the collective writ of mandamus was filed;

• a copy of the articles of incorporation or bylaws of the legal entity in effect on the date of entry into the category or affiliation;

• document proving the date of membership or entry into the category and, if applicable, the date of departure; and

• the full text of the final and unappealable court decision.

The approval of the application will be conditional upon verification of :

• whether the substitute (union, associations, etc.) had a specific and determined purpose at the time the petition was filed;

• if the substituted party (beneficiary legal entity) is affiliated with the association or a member of the professional category, provided that this condition is supported by the territorial and final scope of the substitute defined at the time the collective writ of mandamus was filed;

• if the credit right refers only to events occurring after joining the association or entering the category.

The RFB’s intention is to prevent court decisions obtained by associations, unions, etc. from being indiscriminately traded.

In this sense, the IN expressly provides for the rejection of authorizations resulting from : (i) collective writs of mandamus filed by a generic association , and (ii) legal entities that have joined and/or associated with the union, association, etc. after the collective judgment has become final.