Federal Revenue: mandatory mileage documentation
Know exactly which documents Federal Revenue requires to prove mileage reimbursements in case of audit.
Why audit risk has increased in 2025[^rfb-clt]
Brazil's Federal Revenue Service has been accelerating the digitization of audits since 2023, with automatic cross-referencing of data between eSocial, EFD-Reinf, and SPED Contábil. Starting in 2025, mileage reimbursement expenses appear in specific risk filters because the indicators flag companies with high volumes of travel payments without a vendor CNPJ. Companies that historically treated mileage as a payroll annex now need fiscal-quality documentation ready to go. This guide details exactly what the Federal Revenue requires and what cannot be left out.
The minimum mandatory documentation list
The Federal Revenue does not publish a single regulation on mileage reimbursement, but the combination of RIR, IN RFB 971, and CARF case law establishes a minimum set: a formal company policy, a per-trip individual receipt, proof of business purpose, a consolidated monthly report, and a traceable payment proof. The absence of any of those five elements can lead to disallowance of the expense, reclassification as indirect wages, and retroactive collection of INSS, FGTS, and IRRF. The formal policy is the most underestimated item and the one most cited in audit notices.
Requirements for the individual trip receipt
Each receipt must contain ten fields to be considered robust: employee full name, CPF or employee ID, vehicle identification (plate and type), trip date, full origin address, full destination address, distance in kilometers, per-km rate applied, total amount, and specific business purpose. The purpose cannot be generic ("client visit"), it must reference the client, the project, or the task. Receipts with incomplete fields or vague purpose are easy to discard during an audit.
Company-level documentation: the formal policy
The formal reimbursement policy is the document that supports the entire operation. It must be approved by leadership, have an effective date, define which roles may use a personal vehicle, list approval criteria, specify the per-km rate by vehicle category, and describe the approval and payment flow. Ideally, the policy is shared in the employee handbook and referenced in the labor contract. Without a formal policy, even perfect receipts can be questioned because the umbrella that legitimizes the process is missing.
**Payment traceability**
The Federal Revenue places strong emphasis on payment traceability. PIX and bank transfers with clear recipient identification are preferred. Cash payments or "off the books" are red flags that often trigger specific audits. For companies that pay reimbursements alongside payroll, the recommendation is to segregate the rubric under its own code (not mixed with 13th salary, bonuses, or other variable rubrics), so the accounting record is clear and social-security contributions don't apply unduly.
Statute of limitations and storage
The Federal Revenue can audit deductible expenses for five years following the triggering event, so all documentation must be stored for that period. Storage can be digital, as long as integrity is preserved (ideally with hash or electronic signature). Redundant backups and indexing by employee, project, and month are good practices to avoid panic when responding to a summons. Companies using modern tools keep storage automatic with configurable retention.
How Quilometragem guarantees the audit trail
The platform generates all fields required by the Federal Revenue automatically, with integrity hash on each receipt, an audit log of approvals, and default five-year storage with the option of extended retention. The reimbursement policy can be attached as a reference document, and each receipt carries a link to the version of the policy in effect at the time of the trip. The consolidated monthly report is generated automatically, and integration with Clara keeps the payment traceable down to the bank level.
Next steps to prepare your company
Before the next quarter, take three concrete actions: formally document the mileage reimbursement policy in a document approved by leadership, audit a sample of 20 receipts from the last six months against the ten mandatory fields, and configure digital storage with at least five-year retention. In parallel, train approving managers and traveling employees. Within a quarterly cycle, your company will be shielded against most fiscal risks related to mileage.