On September 12, 2024, the Superior Court of Justice (STJ) ruled that telecommunications operators can exclude interconnection and roaming fees, which are passed on to other companies, from the calculation base of PIS and Cofins. This unanimous decision by the 1st Panel harmonizes case law that previously exhibited discrepancies across the Court’s Chambers.
The decision is grounded in the principle established by the Federal Supreme Court (STF) in the “thesis of the century,” which held that amounts belonging to third parties should not be considered part of the taxpayer’s revenue or income. In the case of telecom operators, fees related to interconnection and roaming are transferred to other companies and, therefore, do not constitute their own revenue, meaning they should not be included in the PIS and Cofins tax base.
The STJ rejected the argument of the National Treasury, which contended that these amounts stem from the provision of services and should therefore be taxed. However, the Court emphasized that these funds do not form part of the operators’ assets and are considered third-party revenue.
This ruling is highly significant for the telecommunications sector, as interconnection and roaming are essential mechanisms for enabling communication between different networks, especially in the context of mobile and fixed-line telephony. By excluding these fees from the calculation base of these contributions, companies will be able to substantially reduce their tax burden.