Starting in 2025, healthcare professionals who work as individuals (using their CPFs, the Brazilian individual taxpayer ID) will be required to issue receipts through the "Receita Saúde" system, under Normative Instruction No. 2,240/2024 of the Receita Federal (Brazil's federal tax authority). This change will affect physicians, dentists, physical therapists, speech therapists, psychologists and occupational therapists.
If you fall into this category, it is essential to understand the next steps to ensure compliance and avoid problems.
How do you issue receipts through Receita Saúde?
1️⃣ Have a Gold or Silver level gov.br account:Go to the gov.br portal (the federal government's digital services platform) and upgrade your account to make sure it meets the new requirements.
2️⃣ Set up Carnê-Leão correctly:
Make sure the Carnê-Leão system (the monthly income tax payment system for self-employed individuals) is properly set up for your tax filings:
In Carnê-Leão, go to the "Rendimentos" (Income) tab and click "Receita Saúde". Fill in the patient's details, the amount paid and the service provided. Your professional information will be filled in automatically based on your registration.
⚠️ Attention!
If you have any outstanding issues with your professional licensing board, resolve them as soon as possible to avoid being blocked from issuing receipts.
What if someone else issues the receipts for me?
If your receptionist or assistant is responsible for this task, you must set up a specific power of attorney in the gov.br system, enabling the "Carnê-Leão" option. This prevents future problems and protects you legally.If you have someone and would like to train them, we are available to provide the training! If you don't have anyone and need help, you can count on RC!
What if I already issue stand-alone invoices through City Hall?
In that case, keep issuing them as usual, since the invoice and the receipt serve different purposes.It is worth noting that healthcare professionals can register as self-employed to pay a fixed annual amount of ISS (the municipal tax on services), which is often far more advantageous than paying per appointment.
Does this change affect medical clinics with a CNPJ?
NO. This requirement applies only to healthcare professionals who work as individuals. Businesses registered with a CNPJ (the Brazilian corporate taxpayer ID) do not need to adopt the "Receita Saúde" system, unless they issue receipts as individuals in specific situations.Leave your finances to the specialists and focus on what matters!
This new obligation can be a challenge for those already juggling the demands of a healthcare routine. Why not leave the finances of your practice in the hands of people who know the subject? At RC Assessoria Contábil, we have specialized professionals to help with issuing receipts, financial control and compliance with the new rules.
✅ More security: We make sure your practice is always compliant.
✅ More time for you: Focus on what really matters: your patients' health and satisfaction.
✅ More security: We make sure your practice is always compliant.
✅ More time for you: Focus on what really matters: your patients' health and satisfaction.
