Taxes Payable and Amounts to be Refunded to Customers (Tables)

12 Months Ended

Dec. 31, 2023

Taxes Payable and Amounts to be Refunded to Customers

Schedule of Taxes and Amounts to be Restituted to Customers


	2023		2022
Current
ICMS		113		108
Cofins (1)		225		199
PIS/Pasep (1)		49		43
INSS		54		44
Others (2)		203		150

		644		544

Non-current
Cofins (1)		297		304
PIS/Pasep (1)		65		66

		362		370

		1,006		914

Amounts to be refunded to customers
Current
PIS/Pasep and Cofins		513		1,155
ICMS (3)		341		341
Non-current
PIS/Pasep and Cofins		664		1,808

		1,518		3,304

(1)

PIS/Pasep and Cofins recorded in current liabilities include the deferral on the financial remuneration of the contract asset and on the construction and improvement revenues linked to the transmission contracts. For more information, see Note 15.

(2)

The December 31, 2022, balance includes income tax withholdings on interest on equity declared on December 14, 2022 and December 22, 2022, the collection of which occurred in January 2023, in accordance with tax legislation.

(3)

On June 23, 2022 Complementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Complementary Law no. 87/96 (Kandir Law), classifying electric energy, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric energy transactions. In December 2022, an amount of R$341 was provisioned to be returned to the consumers, referring to the period in which the tax was still charged in the invoices.

Schedule of Taxes and Amounts to be Refunded to Customers

ovement of amounts to be refunded to consumers


	Consolidated
Balances on December 31, 2021		3,023

ICMS to be refunded		341
Refund to consumers		(2,360	)
Additional tax credits - Law 14.385/2022		1,419
Financial adjustments - Selic		881

Balances on December 31, 2022		3,304

Consumers refunds		(1,909	)
Federal Revenue Inspection		(67	)
Financial adjustments - Selic		190

Balances on December 31, 2023		1,518