# Self-employed shopkeepers in Brazil and fuel allowance: what counts as a deduction in 2026

> How Brazilian self-employed retailers can deduct fuel, maintenance, and vehicle tax in proportion to business use in 2026.

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-04-24  
**Updated:** 2026-04-24  
**URL:** https://quilometragem.com/blog/self-employed-shopkeepers-in-brazil-and-fuel-allowance-what-counts-as-a-deduction-in-2026

**TL;DR:** How Brazilian self-employed retailers can deduct fuel, maintenance, and vehicle tax in proportion to business use in 2026.

- 'Self-employed shopkeeper' here means three common Brazilian profiles: the liberal professional with a shop on the side, the sacoleiro who buys wholesale and resells, and the MEI with an online store doing personal deliveries.
- The Livro-Caixa is the Federal Revenue's instrument for autônomos (RPA) and liberal professionals to monthly record income and deductible expenses.
- Federal Revenue accepts: - Visits to suppliers and wholesalers. - Deliveries to customers. - Travel between shops. - Travel to industry trade shows with proof of registration. - Technical service calls and at-home delivery.
- Federal Revenue requires no official form but does require evidence.
- The 2023 Tax Reform (LC 214/2025) introduced IBS and CBS, progressively replacing PIS, Cofins, ICMS, and ISS between 2026 and 2033.

## Who this covers

'Self-employed shopkeeper' here means three common Brazilian profiles: the liberal professional with a shop on the side, the *sacoleiro* who buys wholesale and resells, and the MEI with an online store doing personal deliveries.[^rfb-livro-102] In all three, the vehicle is a work input and vehicle costs can hit the Livro-Caixa in proportion to business use.

## The Livro-Caixa logic

The Livro-Caixa is the Federal Revenue's instrument for autônomos (RPA) and liberal professionals to monthly record income and deductible expenses. Deductible expenses include rent, utilities, work materials — and the share of vehicle costs proportional to business use.

The share is computed as business km / total km in the period. If the retailer drove 18,000 km in 2026 and 12,000 km were for work (procurement, deliveries, supplier visits), 67% of fuel, maintenance, vehicle tax, mandatory insurance, and third-party insurance enter the Livro-Caixa.

## What counts as business use

Federal Revenue accepts:

- Visits to suppliers and wholesalers.
- Deliveries to customers.
- Travel between shops.
- Travel to industry trade shows with proof of registration.
- Technical service calls and at-home delivery.

Not deductible:

- Home → shop commute (personal travel).
- Leisure trips even if 'checking the competition'.
- Family trips in the vehicle.

## How to prove mileage

Federal Revenue requires no official form but does require evidence. Three accepted methods: a per-trip logbook, a GPS app with timestamps (most defensible), or odometer readings combined with a detailed commercial calendar.

## 2026 tax reform — what changes

The 2023 Tax Reform (LC 214/2025) introduced IBS and CBS, progressively replacing PIS, Cofins, ICMS, and ISS between 2026 and 2033. For self-employed retailers, the practical 2026 transition keeps the IRPF regime intact, Livro-Caixa unchanged. Material change starts in 2027 with IBS test phase. MEI stays in Simples Nacional; the per-km deduction follows the same proportionality rule applied to the commercial activity declared on the monthly DAS-MEI.

## Worked example: Belo Horizonte reseller

A Belo Horizonte sacoleira buys wholesale in São Paulo every 3 weeks (1,000 km round trip), runs 8 weekly customer deliveries (~25 km/day), and visits 2 local suppliers per week (~30 km).

- SP trips: 17 × 1,000 km = 17,000 km/yr.
- Deliveries: 8 × 25 × 50 weeks = 10,000 km/yr.
- Local visits: 2 × 30 × 50 = 3,000 km/yr.
- Total business: 30,000 km/yr.
- Total vehicle: 38,000 km/yr.
- Business share: 79%.

Real annual expenses: fuel R$ 18,000, maintenance R$ 4,500, vehicle tax R$ 2,800, insurance R$ 3,500. Total R$ 28,800.

Livro-Caixa deduction: 79% × R$ 28,800 = **R$ 22,752 deductible**, cutting the IRPF base and saving roughly R$ 5,000 to R$ 6,000 in tax depending on bracket.

## Errors that trigger malha fina

1. Deducting 100% of vehicle costs with no personal-use share — auto-flagged.
2. Treating the home-shop commute as business.
3. Not keeping fuel and maintenance receipts (5-year minimum).
4. Deducting expenses on a vehicle registered to a spouse without written authorization.
5. Combining Lucro Presumido (PJ) with Livro-Caixa (PF) on the same vehicle, double-counting.

## 2026 checklist

1. Keep a logbook or app from January.
2. Archive all receipts as PDF with integrity hash.
3. Compute the business share quarterly, not only at year-end.
4. Post the deduction monthly in the Livro-Caixa, not in a March 2027 burst.
5. If the vehicle is financed, also note interest paid (proportional).

## Sources

- [Receita Federal — Livro-Caixa do contribuinte autônomo](https://www.gov.br/receitafederal/pt-br) — Receita Federal do Brasil (2026-04-24)
- [Portal do Empreendedor — MEI](https://www.gov.br/empresas-e-negocios/pt-br/empreendedor) — Governo Federal (2026-04-24)
- [Lei Complementar 214/2025 — Reforma Tributária](https://www.planalto.gov.br/) — Presidência da República (2026-04-24)