After the Chamber of Deputies, the Senate approved this Wednesday night (8), by 71×0 votes, the bill for the conversion of provisional measure (MP) 1063, by President Jair Bolsonaro, which authorizes gas stations to buy fuel alcohol (hydrated ethanol) directly from producers and importers. The text now goes to presidential approval to become law.
Direct selling is a flag raised for years by journalist Cláudio Humberto, in his column, and by Power Diary.
The approval of the project puts an end to a long injustice, since, in 2009, the National Petroleum Agency (ANP) approved two resolutions, which in the case of regulatory agencies have the force of law, creating a profitable registry for fuel distributors, that act as mere middlemen in the fuel market.
ANP resolutions forced manufacturers to sell the ethanol produced to distributors, illegally prohibiting mills and distilleries from exercising the free market, as determined in the Constitution.
In the Senate, the rapporteur was Senator Otto Alencar (PSD-BA), who voted for the approval of the text sent by the Chamber, without changes.
The approved text incorporates excerpts from MP 1069, also signed by Bolsonaro, which allows direct sales to stations also to cooperatives for the production or sale of ethanol, to companies trading that fuel or importers.
Still pending vote, this measure allowed the anticipation of the rules of MP 1,063, which also involve the payment of PIS/Cofins. Thus, producers and importers can sell ethanol directly to gas stations and to the transporter-dealer-retail (TRR).
The text confirmed in the Senate is the same approved in the Chamber, where deputies withdrew the permission for the sale of fuel from other suppliers than those linked to the banner of the post.
According to Otto Alencar, the flexibilization of loyalty to the flag “caused undesirable effects even before it came into force, causing some confusion and conflicts in the market”, which motivated the Chamber to withdraw this provision.
Retail resale of gasoline and hydrous ethanol will also be allowed outside the authorized establishment, but within the territory of the municipality where the retailer is located.
According to the rapporteur, ANP resolutions that limit fuel resellers to only purchase fuels from distributors “produce economic inefficiencies, by preventing the emergence of new production arrangements and the reduction in the price of ethanol for the final consumer, through direct sales between ethanol producers and gas stations.”
“In the current context of escalating fuel prices,” explained the senator, “there is now a new opportunity to end these unjustifiable limitations.”
The “direct sale” of ethanol will not be mandatory, it being up to the producer or importer and the retailer to identify that this is an advantageous option. “With this, we hope to achieve greater competitiveness in the market and, consequently, a fair price for the consumer,” said Otto.
Due to the proposed sales changes, the PIS/Cofins collection system also changes to avoid loss of revenue and competitive distortions. If the importer acts as a distributor or if the retailer makes the import, they will have to pay the PIS/Cofins rates due by the producer/importer and by the distributor.
In the case of the rates on gross revenue, this means 5.25% of PIS and 24.15% of Cofins. The rule also applies to ad valorem rates, fixed per cubic meter.
As for anhydrous ethanol (without water) used for mixing with gasoline, the approved text ends the exemption of these two taxes for the distributor, who will pay 1.5% of PIS and 6.9% of Cofins on this ethanol mixed with Gasoline. The decision mainly affects imported anhydrous because most alcohol imports are of this type.
In addition, the distributor that pays PIS and Cofins on a non-cumulative basis (without accumulating taxes throughout the production chain) may deduct credits from these contributions in the same amount levied on the purchase in the domestic market of anhydrous used to add to gasoline.
The approved text also brings rules for cooperatives for the production or sale of ethanol. These cooperatives will not be able to deduct from the calculation base of these taxes the amounts transferred to the members, who must make the deduction.
— The measure seeks to ensure that the tax burden of social contributions levied on the ethanol chain will be the same, both in the case of “direct sale” by the producer or importer to the retailer and in that intermediated by a distributor – evaluated the reporter. (With information from the Senate Agency)