Cosit 168 zeroes PIS and Cofins on shared DG only until December 2026

Until September, shared distributed generation lived with doubt over the zero rate of PIS and Cofins on offset energy. In an opinion article in Canal Solar, lawyer Einar Tribuci argues that distribution companies still charge the contributions on each participant's total consumption and advocates claiming refunds for the last five years.

The Federal Revenue Service answered in part. Cosit Private Ruling No. 168, of 1 September 2026, applies the zero rate in article 8 of Law No. 13,169/2015 when ownership of the utility account passes to the consumer-generator, under article 3 of Law No. 14,300/2022. The same ruling notes that this article will be repealed on 1 January 2027 by Complementary Law No. 214/2025.

For consortia and cooperatives, the window is short. Those that keep each participant as account holder depend on the article's argument. Those that transfer account ownership gain a clear rule until December, but concentrate payment of the bills on the generator.

Measuring the 2026 effect and choosing the account ownership arrangement before the turn of the year are decisions within reach now. In 2027, the debate moves to a different tax.