# Business purpose

> Specific professional justification that supports an expense as deductible or reimbursable.

**URL:** https://quilometragem.com/glossary/business-purpose

**Summary:** Specific professional justification that supports an expense as deductible or reimbursable.

- Business purpose is the specific professional reason for the trip — "client meeting with X to discuss contract Y", "home visit to patient Z", "monthly audit at site W".
- Saying "work trip" is not enough: the purpose must be identifiable and auditable.
- It is the criterion that separates deductible from personal expense.
- Receipts without a specific business purpose get disallowed by the IRS, SAT, or Receita Federal.

Business purpose is the specific professional reason for the trip — "client meeting with X to discuss contract Y", "home visit to patient Z", "monthly audit at site W". Saying "work trip" is not enough: the purpose must be identifiable and auditable. It is the criterion that separates deductible from personal expense. Receipts without a specific business purpose get disallowed by the IRS, SAT, or Receita Federal.