EN 
PT_BR 
The Mato Grosso Soybean and Corn Producers Association (Aprosoja MT) assessed this Tuesday (06.01) the extension of the ICMS deferral on internal operations with fertilizers and manures in the state as positive and strategic. The measure was formalized by the Government of Mato Grosso through Decree No. 1,804/2025, which extends the regime until December 31, 2026, meeting the demands of the entity and the OCB/MT System.
Tax deferral is a tax mechanism that transfers the collection of tax to a later stage in the production chain, avoiding repeated taxation of the same product. If the regime were not extended, from 2026 onwards an effective tax burden of approximately 4% would be levied on each link in the chain, resulting in a direct increase in the cost of fertilizers purchased by rural producers.
In addition to extending the deadline, the decree makes significant adjustments to the rules for using ICMS (Value-Added Tax) credits, such as removing the requirement to reverse part of the tax paid on the import of raw materials used in fertilizer production. This requirement had been causing cascading taxation throughout the production chain, increasing the cost of the input.
According to Diego Bertuol, administrative director of Aprosoja MT and coordinator of the Agricultural Policy Commission, the extension of the ICMS deferral represents a technical, responsible decision aligned with the reality of the field.
“The extension of the ICMS deferral is a technical, responsible decision aligned with the reality of the field. We are aware of the difficulty and necessity of extensive fertilization of the soils in the central-west region of Brazil, especially in our state, due to the physical structure of our soils, in order to obtain good production in highly demanding and technical crops,” said the producer.
To guarantee the use of tax credits, the new decree establishes cumulative conditions, including proof of ICMS (Value Added Tax) payment on imports to the State of Mato Grosso, the destination of the goods to establishments located in the state for productive use or exclusively internal commercialization, the limitation of the credit maintained to 4% (100% of the value of fertilizer and input purchases), in addition to the prohibition of refunds or compensation of amounts already collected.
Diego Bertuol further emphasizes that the extension occurs in a challenging scenario for the sector, marked by more expensive credit, exchange rate volatility, and climate instability. “For Aprosoja MT, the measure contributes to maintaining the economic balance of the agribusiness chain, preserving the state's competitiveness, and avoiding passing on additional costs to rural producers, who are already facing challenges such as more expensive credit, exchange rate volatility, and climate instability. We will continue to act in an institutional, technical, and proactive manner, engaging in dialogue with the Executive and Legislative branches to guarantee legal certainty, tax predictability, and fair production conditions for Mato Grosso farmers,” he concluded.
Aprosoja MT reiterates that it will continue to monitor developments in state tax policy and act technically to prevent cost increases and ensure more balanced conditions for the soybean and corn production chain in Mato Grosso.
