By Gabriela Marugal Munhoz Rodrigues and Nicolle Francine Bigochinski Lima

Normative Instruction RFB No. 2,314/2026 was published on March 19, 2026, introducing changes to procedures related to refunds, offsetting, reimbursement, and repayment of federal taxes. The regulation amends provisions of Normative Instruction RFB No. 2,055/2021 and introduces new operational requirements that may directly impact the management of tax credits by companies. Among the main changes, the reformulation of criteria for the use of tax benefits and the tightening of rules related to tax offsetting stand out.

Restrictions on Tax Offsetting

IN 2314/2026 expanded the hypotheses of restriction on tax offsetting, adding items VII and VIII to article 75 of IN 2055/2021 and expressly determining that offsetting of credits will not be admitted when they:
• Are based on a collection document that is found to be nonexistent;
• Refer to non-cumulative PIS/Cofins credits that are not related to the taxpayer’s economic activities.

Such restrictions demonstrate a stricter stance by the tax administration regarding the legitimacy of reported credits.

Monthly Limits for Offsetting Judicial Credits

With regard to credits recognized by a final and unappealable judicial decision, the Normative Instruction introduces, through article 101-A, one of the most relevant changes: the imposition of mandatory monthly limits for the offsetting of these amounts.

Thus, the use of credits must be carried out on an installment basis, according to the updated total amount, observing minimum offsetting periods that vary according to value ranges:
• From R$ 10 million to R$ 99.9 million: Minimum period of 12 months;
• From R$ 100 million to R$ 199.9 million: Minimum period of 20 months;
• From R$ 200 million to R$ 299.9 million: Minimum period of 30 months;
• From R$ 300 million to R$ 399.9 million: Minimum period of 40 months;
• From R$ 400 million to R$ 499.9 million: Minimum period of 50 months;
• Above R$ 500 million: Minimum period of 60 months.

It is important to note that, under the terms of §2 of article 101-A, credits below R$ 10 million remain outside any limitation, and may be used without time restriction. This understanding was already provided for in article 74-A of Law No. 9,430/1996 and was later regulated by MF Ordinance No. 14/2024, which established the same limits.

In addition, §3 of article 101-A also establishes that the first offsetting declaration must be submitted to the tax authorities within five years, counted from the final and unappealable judicial decision or from the approval of the withdrawal of the respective enforcement, a provision that was already contained in §2 of article 74-A of Law No. 9,430/1996.

Deadlines and Administrative Discussion

The new regulation, aiming to accelerate procedures and require faster responses from taxpayers, also introduced changes regarding deadlines in administrative proceedings.

In this sense, article 102, §2 of IN 2055/2021 now establishes a period of 10 business days, replacing the previous period of 30 calendar days, for responding to a notice issued for the purpose of allowing the taxpayer to regularize pending issues or insufficient information in the qualification of judicial credit.

Furthermore, in article 140 of the same IN, the deadline was also changed, from 30 calendar days to 20 business days, with regard to the filing of an appeal to the Administrative Council of Tax Appeals (CARF), as a result of a decision by the RFB that deemed the manifestation of disagreement unfounded.

Adjustments to Reintegra and the Acredita Exportação Program

In the export context, the creation of §11 in article 58 of IN 2,055/2021 now restricts the application of the Special Regime for the Reinstatement of Tax Values for Exporting Companies (Reintegra) to operations whose customs clearance has occurred exclusively through the Single Export Declaration (DU-E), requiring taxpayers to adapt their operations.

On the other hand, with regard to the Acredita Exportação Program, the regulation now establishes more detailed criteria for the classification of microenterprises and small businesses. Thus, according to article 58, §12, both entities opting for the Simples Nacional regime and those not opting may be included, provided that the legal gross revenue limits in the previous calendar year are observed.

This expansion, however, is accompanied by greater rigor in verifying eligibility requirements.

Still in the operational field, the new regulation includes §13 in article 58 of IN 2,055/2021 and now requires, for companies not opting for the Simples Nacional and classified under the Acredita Exportação Program, the prior submission of the Tax Accounting Bookkeeping (ECF) for the previous calendar year as a condition for formalizing reimbursement requests and submitting offsetting declarations.

The measure reinforces the need for tax compliance and alignment between ancillary obligations and the use of tax credits.

In this context, it becomes essential to review operational flows, internal controls, and the financial planning of companies, in order to ensure compliance with the new regulation and greater security in the use of tax credits.

The Tax Advisory team at Marins Bertoldi continues to closely monitor legislative tax updates and remains available to assist with the specificities of each case.