By Vinícius Encinas Paz and Nicole Bigochinsk
Published on October 21, 2025, and entering into force immediately, Normative Fiscal Procedure (NPF) No. 044/2025 introduced targeted amendments to NPF No. 005/2025, which regulates the System for Controlling the Transfer and Use of Accumulated Credits of Paraná (SISCRED).
SISCRED is an electronic system established in Articles 47 to 60 of the RICMS/PR that enables the authorization, transfer, and appropriation of ICMS credits. Through the system, companies with accumulated credits can authorize them and transfer them to third parties, while those with ICMS liabilities can use such credits to offset the tax due to the State.
Among the main changes introduced by NPF No. 44/2025, a notable point of attention for credit-transferring taxpayers is the requirement to report balances, allowing the Tax Authority to more comprehensively audit inventory movements and ensure greater accuracy regarding the origin of the credits.
Previously, it was sufficient to report in Block H of the EFD-ICMS/IPI the balances of goods and finished products relating to the period of the DACA (Demonstration of Accumulated Credit Calculation). However, pursuant to Article 7, it is now mandatory to include the balances immediately preceding the first and last months of the accumulation period.
Another important change for transferring taxpayers relates to the cancellation of accumulated credit authorization requests. Under Article 8, the Tax Authority may now expressly deny a request when there is a total or partial failure to respond to a supplemental notice, or when fiscal certainty regarding the regularity of the requested credit is lacking.
In practice, if the taxpayer does not fully comply with fiscal requirements or if the Tax Authority identifies relevant inconsistencies, the request may be canceled. However, a new request may be submitted once the nonconformities are corrected.
Additionally, the taxpayer’s compliance history is now subject to objective criteria. NPF No. 005/2025 previously required only the absence of reversals in prior requests, but NPF No. 044/2025, in Article 13, §2, now sets a maximum reversal threshold of 10% for a new authorization to be granted—introducing a clearer and more secure parameter for analysis.
The possibility of requesting reconsideration in cases of partial authorization was also introduced. With the creation of §3 in Article 13, the taxpayer may challenge only the portion of the credit that was not authorized, in a separate proceeding, while the approved amount is released for immediate use.
For taxpayers receiving the credit, the amendment eliminates the requirement to issue an Incoming Invoice (Nota Fiscal de Entrada) for the value of the credit used, with the process now handled entirely digitally within the Paraná State Tax Authority’s portal.
In accordance with Article 27, the taxpayer must simply complete the Accumulated Credit Utilization Record, generate the Credit Certificate, and record the amount directly in the EFD-ICMS/IPI using adjustment code PR020071.
In summary, the changes introduced by NPF No. 44/2025 tighten the stock validation process, reinforce the taxpayer’s responsibility to comply with fiscal notices, and establish objective compliance parameters for analyzing requests. Furthermore, they allow for the partial reconsideration of non-authorized credits and modernize the appropriation workflow by eliminating manual steps and consolidating procedures in an electronic environment.
Accordingly, it is essential for taxpayers to comply with the new requirements to ensure the regularity of their credits and the proper fulfillment of ancillary obligations.
The Marins Bertoldi Tax Advisory team continues to closely monitor tax updates and remains available to assist with the specific needs of each case.
