Em 1º de janeiro de 2025 entrou em vigor a Instrução Normativa 2219/2024 da Receita Federal, determining that financial institutions and credit card operators will be required to report semiannually the transactions of their clients when the movement exceeds R$ 5,000, in the case of individuals (PF); or R$ 15 thousand, when it comes to legal entities (LE)
These new rules apply, both for credit card data, as for the transactions carried out via Pix
The Federal Revenue informs that the new measures aim to reinforce Brazil's international commitments and combat tax evasion, promoting transparency in global financial operations
Edna Dias, tax attorney specializing in Tax Law comments on this new rule: "it is important to point out that, if any of the limits established in the regulation are exceeded, the institutions must provide information regarding all annual balances and other total amounts transacted monthly, even if for these the monthly total is below the mentioned limits, explain
A case that deserves attention, it concerns liberal professionals. Lawyers, doctors, psychologists, physiotherapists, among others, they need to pay attention to this new rule. Edna also explains this point: "A psychologist, for example, that does private consultations that earn him more than R$ 5 thousand per month, received from clients via PIX, must issue receipts and report these amounts in the Income Tax declaration, because this amount will be reported by the financial institution to the Federal Revenue Service. If the values do not match, the agency may notice the discrepancy in information and take action against it, says Edna
Freelancers, self-employed workers, and entrepreneurs also need to pay attention to this new rule, because they will need to report the earnings obtained to the revenue agency
It is important to clarify that the change in the rule does not imply any type of tax increase or additional tax, but it means that the Revenue will be more attentive to this type of movement
"The omission of information can lead the taxpayer to fall into the fine mesh", which implies payment of fines and even more serious crimes, how tax evasion, for example, alert Edna
It is worth remembering that, who received taxable income above R$ 2.259,21 per month in 2024, you need to declare these amounts on your Income Tax this year. Income received as an individual, can be entered in the "income from other sources" field
For professionals in liberal fields, one option is to pay the carnê-leão: "workers who receive income exceeding R$ 2.112,"00 per month from other individuals can choose the carnê-leão and pay the taxes related to their earnings every month", guides the specialist
