Lula signs law that returns taxes to small exporting companies and stimulates competitiveness.
The Acredita Exportação program provides reimbursement of 3% of revenue from foreign sales and is part of a broader agenda to support exports until 2027.
247 - President Luiz Inácio Lula da Silva sanctioned, this Monday (28), Complementary Law Project No. 167/2024, which creates the Export Accreditation ProgramThe new public policy aims primarily to expand the international presence of micro and small enterprises (MSEs) by refunding federal taxes paid throughout the production chain of industrial goods destined for export.
According to information released by the Ministry of Development, Industry, Trade and Services (MDIC), the measure anticipates the effects of the tax reform and represents a strategic step in correcting distortions that have historically penalized small exporters. In 2024, SMEs totaled 11,5 exporting companies — about 40% of the national total — with an export volume of US$ 2,6 billion.
“The ‘Acredita Exportação’ program aims to correct distortions in the current tax system that penalize small exporters,” stated the Vice-President and Minister of the Ministry of Development, Industry and Foreign Trade (MDIC), Geraldo Alckmin. “With the return of residual taxes, these companies—which export products such as furniture, footwear, and clothing—gain the necessary resources to compete on a level playing field in the global market.”
The initiative will allow micro and small businesses, including those opting for the Simples Nacional tax regime, to receive up to 3% of their export revenue through offsetting federal taxes or direct reimbursement. The benefit will take effect on August 1st, according to a decree to be published by the Executive branch, and will be valid until 2027, when the new Social Contribution on Goods and Services (CBS), foreseen in the tax reform, will come into force.
Currently, companies under the Simples Nacional tax regime are not entitled to recover taxes paid in previous stages of the production chain, which directly impacts their ability to compete internationally. The new legislation corrects this loophole and will allow approximately 50% of exporting SMEs to access this refund mechanism.
The program is the result of coordinated action between the Ministries of Finance, Development, Industry and Foreign Trade (MDIC), and the Ministry of Entrepreneurship, Microenterprise and Small Business (MEMP). In addition to reducing costs and increasing the competitiveness of micro and small enterprises (MSEs), the "Acredita Exportação" program reinforces the federal government's commitment to productive inclusion and diversification of Brazil's export base.
This measure is also part of a broader set of strategies to strengthen foreign trade. These include expanding the network of trade agreements—with Singapore, the European Union, and EFTA—modernizing the Single Window for Foreign Trade, using trade defense instruments, and promoting a more inclusive export culture.
To access the benefit, companies must follow the procedures established by the Federal Revenue Service, observing the rules set forth in articles 57 and 58 of Normative Instruction No. 2.055/2021. The application system will be available starting August 1st.
In addition to tax refunds, the legislation enacted by Lula also improves special customs regimes, such as... Drawback Suspension and Recofwhich allow the acquisition of inputs with tax suspension, provided they are used in the production of goods for export.
The main breakthrough is the creation of Service DrawbackThis extends the benefits of the regime to activities essential to exporting, such as transportation, insurance, warehousing, and customs clearance. The change enables the suspension of PIS/Pasep and Cofins taxes on these services, which can generate a significant reduction in the operational costs of exporting companies.
According to the OECD, services account for approximately 40% of the value added in Brazilian manufactured exports. In 2024 alone, the... Drawback Suspension It was used by 1,9 companies, responsible for approximately US$69 billion in foreign sales — equivalent to 20% of the country's exports.
The new rule for including services in the scheme Drawback Suspension It is already in effect; companies simply need to update their concessionary acts with the Secretariat of Foreign Trade (Secex). For the regime RecofThe expansion to services is planned for 2026, with regulations to be published by the Federal Revenue Service.