According to the IRS, the transfer to the final price will depend on each manufacturer

From this month, the tributes on the cold beverages-soft drinks, beer, energy drinks and isotonic drinks – will rise 10% on average. The Official Gazette published on Thursday (30/4), decree regulating the new billing model for the sector. According to the IRS, the transfer to final prices, however, will depend on each manufacturer.
The law with changes in incidence and the levying of taxes had been published in January, but needed to be regulated to enter into force.
So far, the IPI (tax on industrialized products), PIS (Social integration program) and Cofins (contribution to the Social security financing) were charged based on a system that crossed a fixed table of prices, volume and beverage packaging. Besides having the complexity criticized by manufacturers, the system required the IRS to update periodically the pricing table that served as the basis for the rates.
With the new model the aliquots shall be fixed and shall relate to the price of the product. The cold drinks pay 2.32% of PIS and Cofins 10.68% in manufacturing and import. Retail sales will pay 1.86% to 8.54% of PIS and Cofins. Charged in the production, the IPI shall correspond to 6% for beers and 4% for all other cold drinks.
The published decree established the concept of special beer and draft beer special, which will pay less IPI and PIS/Cofins. Merchants in early activity also will benefit from discounted rates.
According to the IRS, tax rates were not updated for two years. The Government hopes to raise more with the new model. The expectation is that the move means extra revenue of R $ 868 million in 2015, $ 2.05 billion in 2016, $ 2.31 billion in 2017 and $ 3.26 billion in 2018.