Receita Saúde: App will be mandatory in 2025 for medical expenses

Measure promotes integration with the Income Tax return while enhancing control by the Federal Revenue Service.

Through Regulatory Instruction RFB No. 2,240/2024, PES Federal Revenue Service established Guidelines for the Electronic Receipt for Health Services - Receita Saúde, which will become mandatory as of January 1, 2025, for the provision of services by the following individual professionals:

• dentists;
• physiotherapists;
• speech therapists;
• doctors;
• psychologists;
• occupational therapists.

Receita Saúde system was already available for use, but until now it was optional. The requirement for this resource is expected to reduce the withholding of tax returns due to errors related to medical expenses and improve the Tax Authority's control over the income received by professionals in the field.

Next, understand what it is and how it works:

What is Receita Saúde

It is a digital service of the Receita Federal App for issuing receipts for healthcare services by individual professionals. Only those with active registration in their professional councils can issue receipts through this platform.

Issuing the Receipt

The receipt must be issued at the time of payment. In the case of installment payments, a receipt must be issued for each installment paid.

Retroactive issuance of the receipt

The retroactive issuance is allowed as long as it occurs before the initiation of any official procedure, and it is the taxpayer's responsibility to verify the impact on the calculation of the Mandatory Monthly Payment - Carnê-Leão (monthly installments of the income tax).

Integration with the Income Tax Return

Receipts issued in the app will be automatically uploaded as deductible expenses in the pre-filled income tax return of patients and as income in the professional's declaration.

Thus, both are also exempt from keeping paper receipts, as the information can be accessed through the app.

Difference Between Receita Saúde and Dmed

Receita Saúde applies to individual professionals. On the other hand, healthcare service providers operating as legal entities submit such information through the Medical and Healthcare Services Declaration (Dmed).

Support for Individuals

DPC has an exclusive unit dedicated to assisting individual taxpayers, offering comprehensive support to ensure compliance with their tax obligations before the Federal Revenue Service. Contact our team for assistance: dpc@dpc.com.br.