Starting this Wednesday (1st), individual healthcare professionals will have to do away with paper and will only be able to issue receipts through the Revenue Health app. The tool, which promises to reduce evasion and the number of Income Tax declarations in the fine mesh, will become mandatory in 2025.
Used by doctors, dentists, psychologists, physiotherapists, speech therapists and occupational therapists, the application has been available since April last year, but use was optional. According to the Federal Revenue, more than 380 thousand receipts had been issued by the beginning of December, totaling more than R$215 million in health service values.
The application will automatically upload receipts issued in 2024 as income in the healthcare professional’s declaration and as expenses to be deducted in the pre-filled Personal Income Tax declaration in 2025. Receipts issued in 2025 will be automatically incorporated into the 2026 declaration.
Only doctors, dentists, psychologists, physiotherapists, speech therapists, occupational therapists with active registration in their professional councils can issue receipts through the Health Revenue Service. The Tax Authorities clarifies that the tool does not apply to legal entity health providers, who report data via through the Declaration of Medical Health Services (Dmed).
Reduction of declarations
According to the Federal Revenue Service, the obligation to application should significantly reduce the number of statements of Income Tax in fine mesh. In 2024, problems related to medical expenses were responsible for 51.6% of the total reasons for retaining 1.47 million declarations.
Available in the application stores for iOS (Apple) and Android systems, Recipe Health must be downloaded by individuals who carry out health-related activities registered with the respective professional councils
The receipt must be issued at the time of payment for the service provision. If there is more than one payment relating to the same service provision, a receipt must be issued for each payment made. In case of error on the receipt, the digital document can be canceled up to ten days after the date of issue.
The IRS created a manual with the main questions and answers related to using the application.
