STJ allows tax credits for intermediate products in State VAT (ICMS)

• STJ grants taxpayers the right to tax credits on the acquisition of intermediate products
• Taxpayers must prove the necessity of the intermediate products for the company’s primary activity
• Credits can be claimed for materials used in the production process, including gradually consumed or worn out intermediate products
• Essentiality of the intermediate products in relation to the primary activity is required for claiming credits.

Source: klalaw.com.br

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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