PDL 107/24 suspends the inverter ex-tariff repeal, and replacement returns in year 10

Ex-tariff exemptions for photovoltaic inverters were revoked by Gecex Resolution 573/2024. The Economic Development Committee of Brazil's Chamber of Deputies approved PDL 107/24, which suspends that rule, Canal Solar reported on 3 November 2026. Its author, deputy Delegado Caveira (PL-PA), says R$ 20 billion in investment is at risk.

The inverter also weighs after construction. The IEA-PVPS T13-08:2017 report notes that inverter replacement is usually planned shortly after the 10th year of operation, one of the most evident items of operating cost.

That brings the import tariff into O&M, not only into capex. In a separate decision, Gecex approved in January 2026 raising the inverter rate from 12.6% to 20%, according to Canal Solar. Suspending Resolution 573 still depends on the Finance and Taxation Committee, the full Chamber and the Senate.

Anyone who operates or leases a plant should review the inverter replacement reserve at the current tariff and treat the PDL as a scenario until the legislative process ends. If approved, the PDL also reaches that cost, which comes back near the tenth year.