CT-e (Electronic Transport Knowledge) is the mandatory fiscal document issued by the carrier for each road freight service, regulated by AJUSTE SINIEF 9/2007. It enables freight expense deduction in Lucro Real.

Does the freight-taking company need to control freight tolls?

Indirectly yes. The shipper is responsible for the VPO and must control what was provided per trip. Also, toll costs are often embedded in the carrier freight rate.

How to deduct freight costs in IRPJ?

Contracted freight is deductible in Lucro Real when: CT-e is issued by the carrier, CT-e is linked to the merchandise NF-e, freight relates to core business, and accounting entry is in freight expense account.

Can the carrier charge toll separately from freight?

Yes, provided the toll is itemized in the CT-e separately. The shipper can then verify whether the charged amount matches actual route tolls per ANTT rates.

What to verify in the CT-e before paying?

Verify: issuer CNPJ (must be contracted carrier), 44-digit access key, freight amount and toll breakdown, correct CFOP, shipper and recipient data, and link to merchandise NF-e.

Freight and toll management: unifying payments

Marina Costa — Brazilian Tax & Compliance Specialist

Published: 8/7/2026 • Last reviewed: 8/7/2026 • 7 min read

How to manage freight and toll payments in a single view: CT-e, VPO, expense reconciliation, and CFO reports.

This article is available in full in Brazilian Portuguese. Freight and toll management in a single view: CT-e/NF-e reconciliation, VPO, and KPIs by route and carrier.