FUNRURAL – According to the current understanding of the Federal Revenue, it is the responsibility for subrogation of the corporate acquirer to the contribution called FUNRURAL, whose rate of 1.5% is levied on the gross revenue from the commercialization of rural production. (Art. 25 of Law 8,212 / 1991, Art. 184 of Normative Instruction 971/2009 of the Federal Revenue and Consultation Solution No. 92 – COSIT 2018). The buyer declares that he accepts to pay the tax and that he will take steps to ensure that this occurs without prejudice to any of the parties.


The commercialization of coffees made through the Agrorigem platform, the buyer is responsible for collecting Funrural, under the terms of art. 25 Law 8212/1991 and Consultation Solution No. 92 – Cosit 2018, under penalty of repairing any damages, through return action, due to tax charges incurred by the rural producer.

The buyer who has filed a lawsuit or filing a lawsuit questioning the obligation of Funrural must immediately notify the rural producer and / or Agrorigem out of court by e-mail [email protected]r about this fact.

Agrorigem, online direct sales platform, is exempt from direct or indirect liability in case of omission or misunderstanding in the mandatory tax collection of any nature, in whole or in part, either by the buyer or the seller.