Field sales

Deep guide: mileage in field sales

Outside sales has the highest per-km ROI in the economy — and the strictest tracking.

Outside sales — B2B, medical devices, pharma — has the highest per-km ROI in the economy. Each visit represents a commercial opportunity worth thousands or millions. That is why field-sales tracking is the strictest: companies require every visit logged with account, purpose, next step and (in pharma) Sunshine Act compliance. A typical med rep runs 70 visits/month at 32 km each — 2,240 km/month. At R$ 1.20/km, that is R$ 2,688/month in non-taxable reimbursement.

Why this guide exists

Field sales is where reimbursement, accountable plans, territory policy and regulatory compliance intersect. This guide maps the three main sub-categories (generic B2B, medical devices, pharma) and the controls required by CMS/Sunshine Act, AdvaMed and PhRMA.

Tax overview

In the US, W-2 field sales depend on the employer's accountable plan (26 CFR 1.62-2): contemporaneous substantiation, return of excess, business connection. Without one, the reimbursement is W-2 income. 1099 manufacturer reps deduct on Schedule C.

In Brazil, CLT field sales receive standardized receipt reimbursement within company policy, non-taxable and outside INSS/FGTS calculation base. Specific CCTs (pharma propaganda category) may define minimum rates.

In Mexico, sales reps receive CFDI complementario de viáticos with NIE (trip linkage), enabling fuel and lodging deduction.

• US: Field sales W-2 depend on accountable plan; manufacturer reps Schedule C.
• BR: BR field sales CLT receives standardized receipt reimbursement.
• MX: MX field sales receive travel CFDI complementario.

Reimbursement structures

Two structures dominate: territorial per-km (different rate per region, reflecting fuel cost and congestion) and corporate fuel card (company pays directly). The combination is common: card for fuel + per-km for proportional maintenance/depreciation. Field sales is the only category where hybrid structure is the norm, not the exception.

• Territorial per-km — Different rate by region, fuel grid. (Non-taxable when documented.)
• Corporate fuel card — Company pays fuel directly. (No tax treatment on W-2/CLT.)

Regulators

• US — CMS / Sunshine Act: Sunshine Act requires HCP-per-visit tracking.

Common pitfalls

Common mistakes in field sales:

• Failing to tag visits with the visited account cost center — finance reprocesses.
• Applying a single rate across territories with different fuel grids.
• In pharma: violating Sunshine Act by not tracking the HCP visited.
• Mixing kickoff/QBR trips (HQ) with client visits.
• Forgetting trade-show and event prospecting trips.

Personas in this industry

• sales reps
• medical reps
• pharmaceutical reps

Frequently asked questions

Is an accountable plan mandatory?

Technically no, but without one all reimbursement becomes taxable income.

Does Sunshine Act apply to B2B reps?

No. It applies to med device and pharma reps who visit HCPs.

Is fuel card + per-km double-dipping?

No, as long as the card covers only fuel and per-km covers proportional maintenance/depreciation.

Field sales who document mileage with cost center recover full reimbursement end-of-month — no finance rework, no memory loss.