Overview
- The federal government published Decree 12.995 on Tuesday, June 9, 2026, formally setting the operational rules for a R$1.12 per-liter subsidy for road diesel that will run through December 31, 2026.
- Eligible beneficiaries are national refineries and importers that must enroll with the ANP by signing a term of adhesion before claiming the subsidy.
- Companies must show the full discount on electronic invoices and prove the subsidy was passed to buyers, with the ANP able to request fiscal documents and audit records kept for five years.
- Subsidy claims are calculated every 15 days, companies have five business days to submit sales data, the ANP must validate claims and pay within 30 days, and late payments are corrected by the Selic rate.
- Receipt of payments is conditioned on presenting tax and FGTS regularity certificates until Receita Federal and ANP issue joint verification rules, and the Ministry of Finance can revise or suspend the unit value every two months with 15 days' notice.