Photovoltaic value chain
Opportunity beyond the module
Manufacturers of cells, modules and panels now face a broader package. For inputs, scope depends on structure and industrial destination.
- Product and activity
- Verifiable destination
- Tax flow
- R&D
PADIS 2026 · New industrial agenda
PADIS for photovoltaics, batteries and BESS
The program brings together distinct routes for modules, cells, inputs, semiconductors and accumulators. Each has its own scope, obligations and capture timing.
For energy-storage projects, the PADIS route must align with PPB, local content and LRCAP.
01 What changed
The decision now spans the value chain
Qualification is no longer an isolated product question. Activity, destination, industrial project and market access form the case.
Batteries and BESS
A new route for accumulators
Formal qualification becomes part of the strategy for energy-storage projects. Tax scope must be confirmed for each case.
- Production structure
- Applicable PPB
- Local content
- LRCAP
LRCAPParticipation follows its own rules
Advantage comes from coordinating qualification, industrial design, local content, financing and participation strategy.
02 Routes
Four qualification routes
Open the route closest to your operation. Final confirmation requires reviewing the case and applicable documents.
APhotovoltaicsCells, modules and panels
Scope under review A broader benefits package, depending on activity, project and operation.
First decision Validate the industrial project, incentivized activities and R&D architecture.
BPhotovoltaicsValue-chain inputs
Scope under review Own qualification or supply to an incentivized activity, depending on structure and destination.
First decision Identify product, customer, tax flow and actual position in the value chain.
CElectronicsSemiconductors and displays
Scope under review A consolidated package according to activity, technology and Basic Production Process.
First decision Confirm technology, production scope and adherence to the applicable process.
DEnergy storageAccumulators and separators
Scope under review Formal qualification and access to Brasil Semicon. Tax scope must be confirmed case by case.
First decision Connect qualification, local content, PPB and market strategy.
Dimensions assessedInput tax reliefFinancial creditIRPJR&D obligation
03 How to engage
Enter at the right stage
The engagement begins where the company is, with a clear deliverable and a defined boundary.
Assessment
Confirm route and value
Eligibility, materiality, risks and capture conditions.
Assess the opportunityQualification
Structure and conduct
Project, documentation, interfaces and regulatory process.
Discuss qualificationOperations
Build internal capability
Controls, evidence, R&D, training and follow-up.
Structure operationsCritical cases
Special Situations for deviations and concentrated requirements. Full Lifecycle for integrated delivery from assessment to recurring operations.
04 Questions
What needs to be clear
Short answers to the questions that precede an assessment.
Can electric accumulators qualify for PADIS?
The legislation created a formal route for electric accumulators and their separators. The benefits package varies by category and must be confirmed for each case.
Does PADIS guarantee participation in LRCAP?
Participation in LRCAP follows its own rules. PADIS, PPB, local content and other criteria must be assessed together within the industrial project.
Can photovoltaic input manufacturers assess their own qualification?
Product, destination, company structure and obligations define the applicable route. The assessment reconstructs the entire operation, beyond product classification.
What is the first step?
The Assessment confirms route, materiality and capture conditions. Companies with a proven route can enter directly at the appropriate stage.
Next move
What is your company's PADIS route?
A focused conversation to locate opportunity, risk and the right entry stage.
Request an assessment