How far back can Brazilian tax credits be recovered?

Answers from the sources

  1. TaxUp Consultoria Tributária

    “Five years. For ICMS, the right to the credit expires five years from the issue date of the tax document (Complementary Law 87/96, art. 23, sole paragraph); for refund of overpaid tax, the period is the one in art. 168, I, of the Brazilian Tax Code.”

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Published
2026-10-27
Modified
2026-10-27
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