Am I required to issue a rent receipt?

In short: Yes — the landlord (or the agency on their behalf) is required to provide a rent receipt to the tenant, as mandated by the Tenancy Law (art. 22, VII). The receipt is proof of payment and protects both parties. When Regente manages the property, the payout statement replaces the individual receipt for the owner’s purposes.

Legal basis

Law 8,245/91, art. 22, item VII: it is the landlord’s obligation to “provide the tenant with an itemized receipt of amounts paid, with blanket receipts prohibited.”

A “blanket receipt” is not allowed — the receipt must specify the rent amount, the reference period, and charges paid.

What must appear on the receipt

• Full name of the landlord and tenant
• Property address
• Reference period (e.g., April 2026)
• Rent amount
• Itemized charges paid (condo fee, property tax, if applicable)
• Payment date
• Landlord’s signature (or the agency’s, on their behalf)

Is a digital receipt valid?

Yes — digitally signed electronic receipts are fully legally valid in Brazil. At Regente, system-generated payout statements replace the manual receipt — they include full itemization and are accepted by the Federal Revenue Service as proof of income.

Why the receipt matters to the owner

• Tax return: Regente’s payout statement proves rental income — necessary for correctly filling out the monthly self-assessed tax (carnê-leão) and the annual tax return
• Deductions: receipts prove deductible expenses (the agency’s fee, itemized in the statement)
• Legal protection: in the event of a payment dispute, receipts serve as documentary evidence

What if the tenant loses the receipt?

The landlord (or the agency) can issue a duplicate. At Regente, statements are archived in SILIM — the owner can request reissue for any period.

Penalty for not issuing a receipt

Refusing to issue a receipt is a breach of a legal obligation. The tenant can file a complaint with the consumer protection agency (PROCON) or bring a lawsuit — Regente, as manager, issues receipts automatically, eliminating this risk for the owner.

Related questions

• How do I report rental income on my tax return?
• What expenses can a landlord deduct from rental income tax?
• What is carnê-leão and when does a landlord need to pay it?
• What’s included in Regente’s rental management service?

Need payout statements for your tax return? Request them from the Regente team.