The PIX has become one of the most widely used payment methods in Brazil, both for personal transactions and for receiving services rendered. But a common question arises among many taxpayers: do I need to declare PIX on the 2025 Income Tax? The answer depends on several factors.

If you made many transactions via PIX throughout the year, especially as a freelancer or service provider, it is essential to understand how to correctly report these amounts on your return to avoid problems with the Federal Revenue Service.

In this complete guide, we explain when PIX should be declared, how to include it in the Income Tax return, and what precautions to take to avoid falling into the tax audit.

Does PIX need to be declared on the 2025 Income Tax?

The Federal Revenue Service does not directly tax PIX, meaning there is no tax on the payment method itself. However, if you received amounts via PIX as part of your income (for example, for services rendered or sale of products), these earnings need to be reported normally, just like any other means of receiving (bank transfers, invoices, or cash).

Who needs to declare PIX in 2025 Income Tax?

You must report the amounts received via PIX if:

• You received taxable income above R$ 30,639.90 throughout 2024;

• You conducted operations on the Stock Exchange above the limit established by the Federal Revenue Service;

• You have assets and rights totalling more than R$ 800,000 by December 2024;

• You are a freelancer who received payments via PIX without issuing an invoice.

If you fit these criteria, failing to declare these amounts may cause the Federal Revenue Service to detect inconsistencies in your financial movements and put you in the tax audit.

How to declare PIX on the Income Tax?

If the amounts received via PIX are from salaries, fees, rents, or services rendered, they must be reported in the "Taxable Income Received from Individuals and Foreigners by the Taxpayer" section in the Federal Revenue Service program.

Step by step to declare PIX in the 2025 Income Tax Return

1. Download the 2025 Income Tax program from the Federal Revenue Service website.

2. Access the "Taxable Income Received from Individuals/Foreign" section.

3. Click on "New" and fill in the payer's details:

   • CPF of the payer (if it is an individual).

   • Full name of the payer.

   • Total amount received throughout the year.

4. Report the amounts month by month according to the received PIX.

5. Review all the information and send the declaration.

Tip: If you are self-employed and received PIX from various clients, it is essential to keep detailed records of these payments, such as bank statements, transfer receipts, and invoices (if issued).

How to avoid falling into the tax audit when declaring PIX?

The tax audit occurs when the Federal Revenue Service identifies discrepancies between the amounts declared by the taxpayer and the information provided by banks, companies, and other paying sources.

Here are some tips to avoid this problem:

1. Do not omit the amounts received

The Federal Revenue Service automatically receives information from financial institutions about transactions above R$ 2,000 for individuals and R$ 6,000 for legal entities. If there is a discrepancy between the amounts moved via PIX and the declared income, you may be notified.

2. Keep payment receipts

If you received payments for services rendered, keep the receipts to justify the income if questioned.

3. Correctly declare the income

If you are self-employed and receive via PIX but do not have a CNPJ, you may need to pay monthly carnê-leão to collect the due taxes.

4. File the declaration in advance

Avoid leaving it until the last minute, as this can increase the risk of errors in filling out.

PIX to receive the 2025 Income Tax refund

If you are entitled to an Income Tax refund, receiving it via PIX can be advantageous. The Federal Revenue Service prioritizes payments made through this method, which can mean a faster deposit into your account.

To indicate PIX as the way to receive the refund, follow these steps:

1. Access your Income Tax return in the Declaration Generator Program (PGD) 2025.

2. Go to the "Bank Information" section.

3. Choose the option "Receive by PIX".

4. Provide your PIX key, which must be your CPF.

5. Review the information and send the declaration.

Advantages of choosing PIX for the refund:

Faster payment: The Federal Revenue Service prioritizes refunds via PIX.
More security: The amount is deposited directly into the account linked to the taxpayer's CPF.
Avoids banking errors: There is no need to provide agency and account number, reducing the risk of errors.

Can a self-employed professional pay less tax by opening a CNPJ?

If you are a freelancer receiving many payments via PIX, you may be paying higher taxes than you should. In this case, opening a CNPJ can lower your tax burden.

Benefits of opening a CNPJ to reduce taxes:

• Lower taxes compared to Income Tax as an individual;

• Ability to issue invoices for clients;

• Access to social security benefits, such as retirement and sick leave.

If you want to save money and formalize your activity, talk to Beorange and see how to open your CNPJ quickly and without bureaucracy!

Learn more by clicking here!