How the deadline works, which credits come up most often and how the offset is done.
Overpaid taxes can be recovered within five years. After that, the right lapses month by month.
The most common cases involve PIS and Cofins on single-phase products, unused input credits and withholdings never offset.
Recovery involves reviewing the filings, amending the returns and requesting an offset against future taxes.
Also read
What already appears on invoices, what can be offset, and what your company must adjust before 2027.
Set-up costs, ITCMD, ITBI and rental income tax. The numbers to run before incorporating.
Why the regime chosen at incorporation is rarely still the best once the company grows.