Check out the new guidelines for submitting reimbursements to the health plan
Written by: Horiens - 21/02/2025
Since the beginning of 2025, healthcare professionals who work as individuals must issue the electronic ‘Health Receipt’ receipt after services provided to the patient.
The Health Receipt replaced the old tax receipts for the following professionals: dentists, physiotherapists, speech therapists, doctors, psychologists and occupational therapists.
The measure is aligned with Normative Instruction RFB No. 2240, of December 11, 2024, and aims to make the management and declaration of medical expenses more practical and efficient, by increasing security and simplifying bureaucracy.
What changes for policyholders?
Presentation of the Health Receipt is mandatory for requesting reimbursement for services provided by professionals who are individuals.
Attention: in the case of services provided by healthcare professionals who work as legal entities, the document required for reimbursement is the Invoice, as is currently the case.
Always remember to request the tax document at the time of payment.
How should the patient receive the Receita Saúde?
The healthcare professional can generate a PDF of the Receita Saúde and send it to the patient via WhatsApp or email.
In addition, citizens with an active CPF can access the electronic receipts in the Receita Saúde system, as soon as they are issued. To do so, it is necessary to have the Receita Federal app (access must be done with your gov.br account) and access the Receita Saúde feature with the patient profile.
Do I need to print the receipt and save it to report on the annual Personal Income Tax Return – DIRPF?
As of 2025, when the healthcare professional issues the receipt, it will already be stored in the Receita Federal database and will be available on the patient’s Pre-Filled Declaration.
