PADIS can reduce the tax burden and generate a relevant credit, but it only becomes value when the industrial operation meets criteria, evidence and an R&D routine.
Meridian verifies eligibility, runs qualification, implements controls and organizes the annual cycle of documentation, calculation, RDA and audit.
The buyer needs to see the economic effect before discussing process. In a reference operation, PADIS changes net margin and reinvestment capacity.
Economic reference used in PADIS materials, subject to the assumptions of product, process, revenue, R&D, available federal taxes and quality of evidence.
The PADIS line is pure: it handles the incentive. When the decision is to build the factory with Meridian, the correct route is Implanta.
A complete implementation run by Meridian, or a specific service for the stage the company is in. The choice depends on the objective, size and maturity of the operation.
Meridian runs the entire cycle, from qualification to sustained operation, with a dedicated team. The company receives PADIS working and the team trained to operate it.
A specific service for the stage you are in: fixed scope, verifiable deliverable, independent contracting.
Generated credit, usable credit and balance are different accounts. The work exists to capture value with traceability.
Zero rate of II, IPI, PIS/Cofins, IRPJ/CSLL and CIDE under the conditions provided for the incentivized operation.
Minimum investment of 5% of the counterpart revenue, with at least 1% through an accredited ICT.
Eligible R&D multiplied by 2.62, capped at 13.1% of the incentivized gross revenue.
Limited to the federal taxes paid in the period; the surplus remains as a balance, valid for five years from certification.
Eligibility, classification and credit capture are confirmed case by case. The real benefit depends on product, process, NCM, qualification and quality of evidence.
Hours, projects, costs, evidence and reporting must talk to each other. This consistency sustains the traceability of the benefit.
Participation, activity, project and period of the professionals involved.
Objective, method, stages, results, evidence, team and resources.
Obligation, execution, credit, utilization, balance, risks and pending items.
From this context, Meridian indicates the entry service and the data needed to measure the prize and the risk.
