# Can I claim Business Travel as a business expense in Brazil?

**Yes, fully claimable.** Yes, when the trip is for the business. Keep the tickets, hotel documents and the reason for the trip.

Typical amount: Depends on the route and season. Record each ticket and hotel stay at what was paid, with any foreign currency amount and the rate used.

## What Receita Federal do Brasil says

How a cost affects income tax depends on the regime. Under Lucro Real an operating expense is deductible when it is necessary for the activity and the upkeep of the business, and usual or normal for its kind of business (RIR/2018 art. 311). Under Lucro Presumido and the Simples Nacional tax is worked out from revenue, so expenses do not reduce IRPJ or CSLL, though they still belong in the accounts. Travel to meet clients, suppliers or for the activity fits the test. Holiday elements and travel for family members do not. The documents should show the company as the buyer where possible. Airline and hotel documents in a staff member's name are normal for business travel, as long as the expense claim says who travelled and why.

## When you can claim

- Flights and buses for client visits
- Hotels on business trips
- Local transport during the trip
- Travel to a trade fair or a supplier's premises
- Travel insurance for a business trip
- Baggage fees for samples or equipment carried for the business

## When you cannot claim

- Holiday days added to a trip
- Travel for family members
- A partner's private travel paid by the company

## Good to know

**Pro tip:** Note the purpose of each trip in the expense claim so the cost is easy to defend. Book through a company card or a travel account in the company's name, and send Finn the confirmation emails so each trip is documented in one place.

**Important:** Daily allowances paid to staff on top of their salary follow labour and payroll rules. Ask your contador before paying a fixed amount per day instead of refunding real costs.

Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/d9580.htm

## Related expenses

- [Meals and Client Entertainment](https://accounts-os.com/br/expenses/meals-brazil)
- [Vehicle Costs](https://accounts-os.com/br/expenses/vehicle-costs-brazil)