# Livro Caixa (Brazil)

> Required bookkeeping ledger for self-employed professionals in Brazil to record deductible expense.

**URL:** https://quilometragem.com/glossary/livro-caixa

**Summary:** Required bookkeeping ledger for self-employed professionals in Brazil to record deductible expense.

- The Livro Caixa is the bookkeeping ledger required for self-employed professionals in Brazil who want to deduct expenses on the IRPF (personal income tax).
- Mileage proven with a standardized receipt (origin, destination, distance, purpose, amount) qualifies as activity-maintenance expense.
- The Receita Federal requires monthly entries and a 5-year archive of supporting documents.
- The deduction reduces the IRPF taxable base.

The Livro Caixa is the bookkeeping ledger required for self-employed professionals in Brazil who want to deduct expenses on the IRPF (personal income tax). Mileage proven with a standardized receipt (origin, destination, distance, purpose, amount) qualifies as activity-maintenance expense. The Receita Federal requires monthly entries and a 5-year archive of supporting documents. The deduction reduces the IRPF taxable base.