Starting this month, the issuance of receipts for health expenses by professionals in the area with individual status will be done exclusively digitally through the Health Recipe app. The tool therefore eliminates the need for patients and professionals to keep receipts on paper.
The application has been available since April 2024, but use throughout last year was optional. According to the Federal Revenue, by the beginning of December, more than 380 thousand receipts for health expenses had been issued on the platform, totaling more than R$215 million in value for health services provided.
Also according to the municipality, from 2025, receipts issued in the Health Revenue Service will be automatically uploaded as deductible expenses in the patients’ Pre-filled Personal Income Tax Declaration – DIRPF/2025 and also as income in the professional’s declaration. .
The Federal Revenue’s expectation is that the tool will significantly reduce the number of fine-mesh declarations, as around 25% of declarations in this situation present some inconsistency related to receipts from healthcare service providers with individual status.
Check out the main questions and answers about the application below:
What is Health Recipe?
Revenue Health is a digital service present in the application of the Special Secretariat of the Federal Revenue of Brazil – Federal Revenue App, available for mobile devices, which allows the issuance of receipts for health services by an individual health professional registered in good standing before the respective professional council.
Where can I find the Health Recipe?
Revenue Health is a feature of the application of the Special Secretariat of the Federal Revenue of Brazil – Federal Revenue App, available for IOS and Android mobile devices and which can be downloaded from application stores.
Who should issue the electronic receipt?
Only doctors, dentists, psychologists, physiotherapists, speech therapists and occupational therapists with active registration with their professional councils can use Revenue Health to issue receipts.
What about healthcare professionals with legal entity status?
The tool does not apply to healthcare providers with legal entity status, who already provide this information through the Declaration of Medical Health Services.
When should the receipt be issued?
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.
Can I issue a receipt with a retroactive date?
Yes, extemporaneous issuance is permitted, as long as no official procedure has been initiated by the Federal Revenue Service. When issuing an extemporaneous Health Revenue, the healthcare professional must provide, as appropriate, the respective adjustments in the calculation of the Mandatory Monthly Payment – Carnê-Leão, referring to the Personal Income Tax – IRPF.
Is there a deadline for retroactive issuance?
Receipts for the 2024 calendar year can be issued until the last day of the deadline for submitting the IRPF Declaration in 2025.
Is there a penalty in case of non-compliance with the issuance of the Health Revenue?
Yes. The penalty, for cases in which the health professional does not issue the Health Revenue or issues it with errors, is provided for in the article 4 of Normative Instruction No. 2,240 of December 11, 2024.
Who can access the digital service to issue an electronic receipt?
There are three user profiles:
– healthcare professional: only doctors, dentists, psychologists, physiotherapists, speech therapists and occupational therapists with active registration with their professional councils can use the service to issue receipts;
– professional representative: person to whom the healthcare professional grants electronic power of attorney to issue receipts;
– patient: all citizens who have an active CPF can access Revenue Health with the Patient profile. If there are receipts in which the CPF appears as the beneficiary of the service or as the payer, these receipts will be displayed.
Is it necessary to register an account with a specific password to access the service?
All users must access using their Gov.br account, an online citizen identification and digital authentication service for accessing digital public services. To access Revenue Health, users must have an account Gov.br silver or gold level.
Can the healthcare professional appoint someone else to issue your receipts?
Yes. The healthcare professional can appoint representatives to issue the Health Recipe on their behalf. To do this, the professional must issue a electronic power of attorney on the Federal Revenue eCAC Portal. The same professional can define more than one representative and the same representative can be appointed by more than one professional.
Is there any other registration prerequisite for issuing an electronic receipt?
Yes. In addition to the silver or gold Gov.br account and active professional registration, the health professional also needs to be registered with the Carnê Leão Web to issue the Health Revenue. Registration, according to the Federal Revenue, is necessary because the receipts issued are stored in the Carnê Leão Web, so that the professional does not need to enter payment details to calculate the IRPF collected monthly.
Can the professional issue an electronic receipt for each active registration they have?
Yes. If the professional has more than one active registration, he can select the registration he is using for each service provision, to issue receipts. This is because a professional can have more than one registration with the same council (registrations in different states) or can have registrations with more than one council (when they have more than one profession).
Can the same user have different access profiles?
Yes. Revenue Health allows a user to have more than one access profile. In other words, the same CPF can access the application as a patient, healthcare professional or representative of the professional.
Can the issued receipt be cancelled?
The receipt may be canceled by the service provider or its representative within 10 days, counting from the date of issue, if it was issued in error.
I issue an invoice for services. Do I also need to issue the Health Revenue?
Yes. The Health Revenue is the appropriate document to prove payment for services, which is the fact that generates, for the health professional, the obligation to pay the IRPF and, for the patient, the right to deduct the amount paid in the your IRPF declaration.
Can the patient see the issued receipt?
Yes. The patient can see the receipt issued immediately after it is issued, by consulting the Patient profile.
Does the patient need to print the receipt and keep it?
No. When the healthcare professional issues the receipt, it is already stored in the Federal Revenue database and will be available on the patient’s Pre-Filled Declaration.
