Brazil's Receita Federal already knows how much you spent on your card abroad — through DECRED, DIMOF and Open Finance. Filing it wrong, or not filing at all, is the shortest path to an audit (malha fina). This is the honest guide to what goes into the DIRPF, what stays out, and where the traps hide.
Brazil's Receita Federal already knows how much you spent on your card abroad — through DECRED, DIMOF and Open Finance. Filing it wrong, or not filing at all, is the shortest path to an audit (malha fina). This is the honest guide to what goes into the DIRPF, what stays out, and where the traps hide.
The 3.5% IOF on international credit, debit and prepaid card purchases is collected by the bank — that tax is paid, you don't need to declare it or pay it again.
The FX rate shown on the statement is the closing PTAX rate of the purchase date (not the statement due date), published by the Brazilian Central Bank.
Durable goods bought abroad worth more than R$ 5,000 per item must be declared under "Bens e Direitos" (Assets) — code 06 (vehicles), 07 (aircraft/vessels), 91 (other movable property).
Consumption purchases (hotel, restaurant, Uber, ticket, supermarket) don't go under Assets, but the total spend is still cross-checked against your declared income — spending more than you earn is an audit trigger.
Receita receives your data through DECRED (cards), DIMOF (financial movement) and, since 2024, through Open Finance. The cross-check is automatic.
Brazil's Receita Federal already knows how much you spent on your card abroad — through DECRED, DIMOF and Open Finance. Filing it wrong, or not filing at all, is the shortest path to an audit (malha fina). This is the honest guide to what goes into the DIRPF, what stays out, and where the traps hide.
