How long should you retain records? · Brazil
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Brazil
How should expense evidence be archived?
Keep invoices, claims, payment evidence and calculations together. Organise them by financial year and retain a readable backup. Set retention periods with your accounting team for tax, accounting and ongoing proceedings; exporting records is not a reason to delete their evidence.
What should be backed up with expense claims?
Back up documents in their original format, including electronic tax files. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Planalto · Decreto 9.580/2018 (RIR)
RIR 2018 · notamment article 311 / réforme consommation 2026
- Receita Federal · Réforme de la fiscalité de consommation
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.