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The Federal Revenue Service electronically cross-references the medical expenses declared in your DIRPF with the DMED sent by clinics, hospitals, laboratories, doctors, dentists, and health plans to confirm amounts, CPFs, and providers, reducing fraud and speeding up disallowances when there is a discrepancy.
The control of declared medical expenses gained precision with the annual sending of the DMED, an obligation of healthcare providers. In practice, the tax authorities compare what you enter on the Payments Made form with what the office or hospital reported receiving, by CPF, throughout the calendar year.
But this is nothing new, this has been happening since 2017 according to the LegisWeb, but technology has improved greatly since then. For the taxpayer, this means two things. First, any difference in value, beneficiary's CPF or provider's CNPJ/CPF triggers retention in fine mesh. Second, Organized receipts and data identical to what the provider sent are the shortest path to releasing the refund or avoid additional tax.
What is DMED and who needs to submit it?
A Declaration of Medical and Health Services is an electronic file delivered by hospitals, clinics, laboratories, offices, independent healthcare professionals and health plan operators.
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INSS (Brazilian National Social Security Institute) gives retirees until November 20th to complete biometric registration to avoid the suspension of retirement, pension, and BPC (Continuous Benefit Payment) payments.
It contains amounts received from individuals, by patient's CPF, referring to the previous year.
Delivery is Annual Pass and consolidated by provider.
It is not the patient who sends the DMED, but it is he who suffers the effects if what he declared do not hit with what the provider informed.
Hence, receipts and notes must accurately reflect what was paid, including co-participations, procedures e fees.
How the IRS cross-references declared medical expenses
The process is automated.
In your IR, you inform CNPJ or CPF of the provider, amount paid e Beneficiary's CPF.
On the other hand, DMED brings the same data tripod: who paid, how much they paid and to whom they paid.
The system then performs two central confrontations.
Identification confrontation: Patient's CPF that appears in the DMED must be the same CPF as the beneficiary that you released.
Confrontation of values: the total paid that you reported needs add the same that the provider reported having received. Any deviation generates pending issues.
When it falls into the fine mesh and what happens
A thin mesh is triggered when there is CPF discrepancy, different values, non-existent provider ou omission of information.
When withheld, the taxpayer is notified to rectify ou present proof.
Without adequate proof, the IRS glosses the expense, recalculates the tax and charges the difference with fines and interest.
Robust evidence releases processing.
Document organization is decisive in shortening the analysis time.
Practical cases that frequently generate errors
Health plan reimbursement. If there was a refund, do not deduct the amount that the plan returned.
Deductible is only the part actually borne by the taxpayerPlans and clinics report to the IRS, and the deviation appears.
Dependents and beneficiaries. The expense needs be associated with the correct CPF of who was attended and appear on your declaration as a dependent ou feeding with formalized pension.
Change of CPF of the beneficiary is a classic error that blocks the DIRPF.
Self-employed professional vs. clinic. If the service was in a clinic, use the clinic's CNPJ.
If you went directly to the individual doctor, use the doctor's CPF. Mix CNPJ and CPF of the provider invalidates the crossing.
Installment payments. Declare only what was paid in the calendar year, not the total cost of treatment.
Advances, deposits and installments enter according to disbursement.
Documents supporting the deduction
Save by five years: receipts and invoices on provider identification, service description, data, value e Patient's CPF.
Procedure reports, proof of transfer, PIX ou card reinforce the audit trail.
To health insurance, keep the annual report e proof of co-participation. Budgeting, by itself, are not worth.
Generic receipts without details are vulnerable to gloss.
How to fix it in time without making the problem worse
Noticed discrepancy after submitting the declaration. Rectify immediately and align the data to what the provider reported.
Talk to the office if you identify an error in the DMED and request correction with the IRS.
If you are called to present evidence, take the complete documentation. Verbal explanations without proof they are not enough.
Proactive rectification e organization tend to reduce fines and accelerate the release.
Good practices to avoid falling into the DMED trap
Before declaring, ask the provider receipt with all fields e reconcile with extracts. Avoid rounding values.
Check the CPF of the beneficiary in the Payments Made form. Control refunds e deduct only what came out of your pocket.
After submitting, monitor processing. Pending issue arising, act quickly.
The sooner you fix it, the lower the risk. to become a time-consuming and costly process.
What changes for doctors, clinics and hospitals
For those who provide services, the DMED is mandatory and need reflect faithfully receipts from individuals, per patient.
Filling errors propagate to thousands of statements and multiply subpoenas.
Supply Chain, standardized receipts e conference routine reduce rework.
Issue complete documents it's not just compliance; it is protection for the patient and for the provider in case of inspection.
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