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GETCATax Studies Group on
Agribusiness Value Chains
PTENES

Link 1 of 5

Inputs, machinery and implements

The start of the chain, before the farm gate: those who produce, import and resell what the field consumes. This is where the tax credit that follows the product all the way to export is born.

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Who takes part

  • Input dealers and distributors.
  • Manufacturers and importers of fertilizers, crop protection products and seeds.
  • Manufacturers, importers and dealers of machinery and implements.
  • Supply cooperatives.

Technical agenda

  • Reduced IBS and CBS rates for agricultural and aquaculture inputs and the classification of products under the annexes to Complementary Law 214/2025.
  • Purchaser credits on input purchases and the effect of the phase-out of ICMS benefits during the transition.
  • Barter and supply contracts paid in product: timing of the taxable event and of the credit.
  • Credits on capital goods, leasing and machinery imports.
  • State incentive regimes and how they coexist with IBS until 2032.

Coordination

Coordinator to be appointed by the Executive Board. The annual work plan and delivery schedule are approved when the chamber is set up.

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