📘 Screen: Tax cash book
The tax cash book is the month-by-month review of what came into and went out of a grower's cash, organized the way the tax authority asks for it — not the way farm management asks for it. It is the basis of the LCDPR, the Livro Caixa Digital do Produtor Rural (Brazil's digital cash book for rural producers): the obligation the Receita Federal (Brazil's federal tax authority) places on the individual grower whose gross revenue from farming exceeds R$ 4.8 million in the year, filed once a year, within the income tax return deadline.
In upCampo, this screen is not a place where you type the book: it generates the book from the payments already recorded in Accounts Payable/Receivable, and each line of the book keeps track of which installment it came from. That is what keeps the book from telling a different story from the financials. The work here is review: see what the system could not answer, fix it, close the month — and, at the end of the year, generate the LCDPR file, explained in LCDPR generation.
📍 Location in the system
Menu: Financial > Tax cash book
It is the last item of the Financial menu, after Period closing. Like every screen in the web portal, it only shows up for users with the permission, granted in File > Users.
🧩 Main function
Build, per grower and per month, the tax list of payments and receipts from farming, with opening balance, income, expenses and closing balance — and show, side by side, everything still left to fix before that month can be handed to the accountant. When the month has been reviewed, it is closed, and from then on no line, balance or period changes without an explicit reopening.
🧭 The two views: Monthly cash book and LCDPR generation
At the top of the screen there is a selector with two options. They answer questions of different sizes:
| View | What for |
|---|---|
| Monthly cash book | The monthly work: update the book from the payments, review the lines, fix the open items and close. It is the view that opens by default, and it is the one this article describes. |
| LCDPR generation | The yearly work: the list of all LCDPR files already generated, with the New button to generate another one. It is explained in LCDPR generation. |
The screen remembers the chosen view while you are logged in.
📅 Producer, year and the month cards
At the top are Producer and Year. Once the producer is chosen, the 12 months of the year appear as cards, side by side. Each card shows, without opening the month, the status, the income, the expenses and how many open items the month has.
| Status on the card | What it means |
|---|---|
| No book yet | The month has never been generated for this producer. In the month header it shows as Not generated, with the notice "Click Update month to generate it from the payments recorded in finance." |
| Open | The book has been generated and is under review: fix it in the financials, update again. |
| Under review | Someone marked the review as finished. It still accepts changes (see Closing and reopening the month). |
| Closed | The month is locked. No line, balance or period changes anymore without reopening. |
The number of open items is the same everywhere: on the card, in the month header, on the Open items tab and in the Open items column of the grid. If the card says 14, the open month shows 14.
Who appears in the producer list
- There is no "Producers" screen. The producer is the individual
tax configuration,
set up in
File > Tax Configuration, in the format Name - 000.000.000-00. - The same CPF can have a tax configuration on each farm, and shows up only once in the list: the book belongs to the CPF, not the farm.
- Anyone who only takes part in a joint ownership or partnership also appears, with more than 0%, even without a tax configuration of their own — see example E.
- If the company has no individual tax configuration at all, the screen warns: "No individual tax configuration in this company. The cash book belongs to the farmer with an individual tax ID."
🔁 Update month and Update all producers for the month
When you click a card, the month opens below with only two actions in view: Update month and Close month (or Reopen month, if it is closed). The rest is in the More menu.
- Update month — generates or updates this producer's book for this month from the payments recorded in finance. The button's help text sums up the rule: "It can run as many times as needed while the month is not closed: the accountant's adjustments are kept."
- Update all producers for the month — sits at the top, next to producer and year. It does the same for all producers in the company, in the month chosen on the cards; a closed month stays as it is. Before running, it asks for confirmation, and it is all or nothing: if one producer runs into a problem, nothing is saved and the screen responds "No book was saved: one of the tax IDs failed and the whole month was undone. Solve the problem and create it again."
Updating requires insert permission on this screen.
🧾 The month summary
With the month open, the first line shows the status, the count of open items (in red, or No open items in green) and the date of the last update. Right below comes the summary:
| Field | Description |
|---|---|
| Income | The sum of the month's income lines. Calculated. |
| Expenses | The sum of the month's expense lines. Calculated. |
| Opening balance | A small field, with the save button inside it. It is the only value entered by hand — see The opening balance. |
| Closing balance | "Opening balance plus the income, minus the expenses of the month." Calculated. |
| Note for the month | Stays in the month's book and is used to explain to the accountant what is not in the lines. It has the Save note button. |
📄 The entries grid
The Entries tab is the book itself: one line per payment in the month, plus the lines upCampo adds on its own — the part withheld by the buyer, the withholding, loan interest and the share of each joint owner or partner (see the examples below). The grid opens with 9 columns:
| Column | What it shows |
|---|---|
| Date | The payment date — the day the money went out or came in —, not the day the payment was typed in. |
| Bank account | Exactly what goes into the LCDPR file: the account name, Cash (000) or Cash in transit (999), with the reason on a smaller line underneath. See the table right below. |
| Document | The document type and number — the invoice, or what was entered on the standalone title. |
| Description | The description of the entry. |
| Other party | Who paid or received, with the CPF or CNPJ. Without the document, it shows No CPF/CNPJ. |
| Property | The property and the type of exploration. On a line that came from another producer's title, it carries the badge "Share of partnership/joint ownership · title of João". |
| Classification | Farming income, Farming expense, Income from an advance or Outside the farming activity. A line adjusted by the accountant carries the Adjusted tag; a line removed from the calculation, Excluded from tax. |
| Amount in the book | This CPF's share, with the arrow and the income or expense color. |
| Open items | What is missing on that line. |
The Columns menu shows the hidden ones: Nature, CFOP, Classification source (Derived by the system or Accountant's adjustment), %, Title amount (the full amount, before the split among joint owners) and Source. At the bottom of the grid are the income and expense totals.
What the Bank account column means
The LCDPR separates money that went through the grower's bank account from money that did not. The Receita Federal matches bank account entries against the e-Financeira — what banks report to it — by date and amount. That is why the column does not show only the account name: it shows the code the line goes into the file with, and why.
| The column shows | When |
|---|---|
| The account name | The account is of the Bank account type in its record: "Producer's bank account: goes to the LCDPR with the code of record 0050". |
| Cash (000) | The account is set up as Cash on hand. |
| Cash in transit (999) | The account is set up as Funds in transit; or it is the part the buyer withheld ("Part of the revenue withheld by the buyer: did not reach the bank" and "Withheld by the buyer: did not go through the bank"); or it is the share of a joint owner or partner, whose money went through the holder's account ("The money is in the account of the holder João"). |
The type of each account is chosen in the bank account record.
The quick filter
Before the Change several button, the grid toolbar has a filter with six options: All · Bank account · Cash (000) · In transit (999) · Withholdings · Interest. It combines with the filters in the column headers. It is the quick way to check, for example, only what goes into the bank account against the statement, or only the month's withholdings against the buyers' receipts. With a filter on, the footer total and Change several apply only to the lines in view.
The tax classification, and who decided it
The system derives the classification from two questions: income or expense, from the title type; inside or outside farming, from the installment's Consider for income tax flag. The installment copies that flag from the management account when it is created — so, in practice, what decides whether an entry belongs to farming is the management account.
| Classification | Goes into the LCDPR file? | Counts in the book balance? |
|---|---|---|
| Farming income · Farming expense · Income from an advance | Yes | Yes |
| Outside the farming activity | No | Yes — stays in the book so the balance matches the bank |
| Excluded from tax (the accountant's decision) | No | No |
Income from an advance only exists through the accountant's adjustment: an advance on a future sale cannot be derived from the financials. And whatever the derivation cannot reach stays as Without tax classification — a title whose type is neither Accounts receivable nor Accounts payable, and a line generated before 10/04/2026, which is classified again when the month is updated.
🧑💼 The accountant's adjustment: clicking the line
Clicking a grid line opens a dialog, Entry of dd/mm/yyyy, with two parts: Entry details, with everything the grid does not show (nature, CFOP, title amount, percentage, source), and the Accountant's adjustment:
- Tax classification — the reclassification. Left blank, the one the system derived applies.
- Exclude from the tax book — "The entry stays in the book but leaves the calculation: it does not add to the balance and does not go to the LCDPR. The reason is required." A line excluded from tax also stops flagging open items.
- Property exploration — switches the line's property among this CPF's explorations in force on that date. Left blank, the one the system found applies. It does not change the amount of the line.
- Adjustment note — "Why this entry was adjusted. It is what later explains the difference between the book and the financials." It is required to exclude from tax.
Save adjustment records who adjusted it and when; Clear adjustment returns the line to what the system derived. Updating the month never overwrites the adjustment. Adjusting requires edit permission and a month that is not closed.
Change several
Each grid line has a checkbox. Once lines are checked, the button becomes Change several (N) and opens the Change several entries dialog, which applies the same adjustment to all of them at once. The dialog shows how many lines were chosen, what they add up to and what their current classification is.
There are four fields — Tax classification, Exclude from the tax book (with the reason), Property exploration and Adjustment note —, and only the fields marked "Change" are applied. A field that is marked and left empty clears that adjustment on the lines.
- Lines in a closed month are left out, and the dialog warns beforehand: "3 are in a closed month and will not be changed."
- The exploration field only offers those valid for all the chosen lines; when none is valid for all of them (different dates or CPFs), the adjustment is done line by line.
- At the end, the screen says how many lines changed and which were left out, with the reason for each one.
⚠️ Open items
The Open items tab lists one line per entry and reason, with a tag per reason showing how many times it occurs — that volume tells you what to tackle first. Selecting an open item and clicking Go to the entry (or double-clicking) takes you to the corresponding line.
| Reason | What to do |
|---|---|
| Entry without document type or number | On the standalone title, enter the Document type in Accounts Payable/Receivable. The LCDPR requires the type on every entry. |
| Without the other party's tax ID | Fill in the document in the entity record. |
| Without tax classification | Classify it in the accountant's adjustment, or update the month if the line is from before 10/04/2026. |
| Without a bank account | The installment was paid without a bank account. Fix the payment. |
| Without a description | Fill in the title's description. |
| Without an amount | Line with a zero amount. |
| No rural property: the title has no exploration in force on the payment date | Set up the exploration in Exploited properties and update the month, or choose the exploration in the adjustment. Without it, the line goes 100% to the title's CPF, with no property. |
| Rural income without an invoice: check whether the sale is already on another invoice (e.g. sold to the cooperative and paid by the industry) | Farming income with no invoice behind it. Sometimes it is legitimate; sometimes it is the same sale counted twice. Check and, if that is the case, exclude it from tax with the reason. |
| The installment split mixes accounts inside and outside rural activity: decide how much goes into the book | It only appears when the allocation combines accounts with and without Consider for income tax. An allocation among accounts that are all inside (or all outside) farming does not flag an open item. |
| The payment date and the date informed on the settlement fall in different months | Check which is the correct payment date. |
💵 Examples: how each case shows up in the book
The numbers below are for illustration. What they show is the rule upCampo applies.
Example A — sale with withholding by the buyer
Invoice of R$ 100,000.00. The buyer withholds R$ 1,500.00 of Senar and deposits R$ 98,500.00. On the payment, the withheld amount goes in the Withheld by buyer field. The book gets three lines:
Why three, and not two. The Receita matches the bank account against the e-Financeira by date and amount: recording R$ 100,000.00 in the bank would not match the statement, which received R$ 98,500.00. And it matches the invoice XML against the book: recording only R$ 98,500.00 of income would not match the invoice. The three lines satisfy both checks — the bank receives what the statement shows, and income adds up to the invoice amount.
Example B — withholding across several installments
A R$ 100,000.00 sale in 2 installments of R$ 50,000.00, with 1.5% withheld on each payment: on each installment, R$ 750.00 withheld and R$ 49,250.00 deposited. Record the withheld amount on each installment, according to the settlement statement of that payment — do not pile it onto the last one. If the buyer withheld everything on the first payment, record it all on that installment. There is only one rule: follow the settlement statement of each payment.
Example C — loan or crop financing
The inflow of R$ 1,000,000.00 of crop financing is not farming income: it stays in the book as Outside the farming activity. When paying an installment of R$ 10,000.00 of principal plus R$ 1,200.00 of interest:
For that, the Loans management account has Consider for income tax unchecked and Interest and charges go into the cash book checked (see Management account), and the interest must be entered in the payment's Interest & Penalties field. Interest built into the installment amount, without that field, does not become its own line.
Example E — the book of someone with no title at all
A R$ 100,000.00 title under João's CPF, on a jointly owned exploration in which he has 70% and Maria 30%. Maria has no title and no tax configuration of her own. Even so, she appears in the Producer drop-down, because she takes part, with more than 0%, in a registered exploration.
When you choose Maria and click Update month, the system brings in her share of João's titles — R$ 30,000.00 —, with the badge "Share of partnership/joint ownership · title of João" and the account Cash in transit (999), because the money went through his account, not hers. João's book keeps the R$ 70,000.00, in his bank account.
What each one files in the LCDPR file, with the property and the participants, is in example D.
Example G — crop protection product bought without knowing which property it will be used on
The LCDPR is cash basis: the expense goes in on the payment date, not the application date. For an expense shared by two properties, the Receita accepts recording it entirely on the main property or splitting it by a reasonable criterion. In upCampo, the line goes to the main exploration in force on the payment date, and the accountant can change it in the adjustment.
- If both properties are 100% the grower's, it hardly matters which one the expense falls on: the result is all theirs.
- If one of them is a partnership or joint ownership, it does matter, because the share recorded on that exploration is split with the partner. In that case, agree on the criterion with the accountant beforehand.
💰 The opening balance: it comes from the bank
The opening balance is the only value in the book that upCampo does not calculate. The field's help text is direct: "It comes from the bank statement, not from the system. It is only inherited from the previous month when that month is closed."
- In the first month, it starts at zero and is entered by the reviewer, looking at the statement, in the small field of the summary — the save button is inside it.
- The next month only inherits this month's closing balance if this month is closed. As long as the previous month can change, inheriting its number would leave two months that do not reconcile. The chain of balances is built by closing month by month, in order.
The field stays editable while the month is Under review. It requires edit permission.
🔒 Closing and reopening the month
- Close month — locks the book. It asks for confirmation: "Close the book of 09/2026 for this tax ID? After closing, no entry, balance or period changes without reopening the month." It requires edit permission.
- Reopen month — returns the book to Under review; whoever closed it stays on record. It requires delete permission, the most restricted one, as in Period closing.
- Send for review — is in the More menu and moves the book to Under review. Today it is only a marker: it does not notify anyone and does not lock anything. It is there so the team knows the review of that month is finished.
Once closed, the month is protected in the database itself: a line in a closed book is not created, does not change and is not deleted. Anyone who tries gets "This month is closed. Reopen the month to change it." That is why updating the month, Change several and the title allocation leave a closed month as it is.
🚧 What does not exist yet
So that nobody counts on something that is not ready in the week of the filing:
- Supplier advance with offsetting — paying in advance and deducting it later on the invoice.
- Assignment of receivables — when the buyer pays a third party on behalf of the grower.
- Withholding split by tax: the Withheld by buyer field is a single one, for Funrural, Senar, Fethab and Iagro together.
- Automatic import of the LCDPR into the income tax program, and a tax projection.
📊 Reports and dashboards
This screen has no report of its own. The book is viewed on the screen itself, and the LCDPR file comes out of the LCDPR generation view. To check the same activity from the financial side, the statement and cash flow reports are in the Quick Guide - Financial, which also explains which date each one uses.
- The grower reaches income tax season with the months already reviewed, not with a whole year to audit at once.
- Each line's bank account is the same one that goes into the file — and the bank matches the statement, even on sales with withholding.
- What is missing for the tax authority shows up by volume, and repeated corrections are done in one go with Change several.
- The book does not drift from the financials by accident: the only possible difference is the one the accountant wrote down and signed.
- A closed month gives the same number a year from now.
❓ Frequently asked questions
Does "Outside the farming activity" go into the LCDPR file?
No. A line marked Outside the farming activity stays in the book and counts in the balance, so the book keeps matching the bank statement, but it does not go into the LCDPR file. A line Excluded from tax, on the other hand — the accountant's decision, with a required reason — also leaves the balance.
What are accounts 999 and 000 in the cash book?
They are the two LCDPR codes for money that is not in a bank account. 999, cash in transit, is money that did not go through the grower's bank account: the part withheld by the buyer, a joint owner's or partner's share that came into the holder's account, a payment made in product. 000 is cash. In upCampo, the code comes from the bank account type, or from the line itself in the case of withholding and joint ownership.
Why did everything show up as "Outside the farming activity"?
Because the Consider for income tax flag is copied from the management account when the installment is created, and installments created before 10/04/2026 were created unchecked. On 10/08/2026 upCampo corrected all old installments to follow the management account. If your book still shows everything outside farming, click Update all producers for the month in each open month. If it persists, check whether the management account is flagged.
What is "Property exploration" in the line adjustment?
It is the property, the type of exploration (owned, leased, partnership, joint ownership…) and the percentage, set up on the Exploited properties tab of the Tax Configuration. The book uses the main exploration in force on the payment date. Changing the exploration in the adjustment changes the property the line goes to the LCDPR with, but does not recalculate the amount.
I updated the book twice. Did I duplicate the entries?
No. Update month can be used as many times as needed: it updates the lines that already exist, adds new payments and removes the ones that left the period. The adjustment the accountant made on each line is kept.
The income in the book is higher than what came into the bank. Is it wrong?
No, if the buyer withheld Funrural, Senar or Fethab. The book's income adds up to the invoice amount, in two lines: what came into the bank, on the bank account, and the withheld part, on 999. The withholding appears on a third line, an expense, also on 999. The bank account on its own matches the statement.
Is IBS/CBS withholding the same as Funrural's?
No. Funrural and Senar belong to the grower: they go into the book as an expense, on 999. The IBS and CBS of the tax reform are charged on top and belong to the buyer. How they go into the LCDPR, starting in 2027, the Receita has not yet defined, and upCampo does not handle them in the book today.
Do I need a withholding field on the invoice?
No. The amount that counts is the one on the buyer's settlement statement, recorded on the payment, in the Withheld by buyer field of Accounts Payable/Receivable. The Senar on the invoice is only a suggestion the payment comes pre-filled with for you to check.
How do I record crop financing interest in the cash book?
On the loan's management account, leave Consider for income tax unchecked and check Interest and charges go into the cash book. On the payment of each installment, enter the interest in the Interest & Penalties field. The principal stays outside farming, and the interest becomes a farming expense line, on the same bank account and the same date.
My partner has no titles. Does she have a book?
Yes, if she takes part with more than 0% in an exploration set up in Exploited properties. She appears in the Producer drop-down; when you click Update month, her book receives the share of each of the holder's titles, with the badge "Share of partnership/joint ownership" and account 999. Her book does not update by itself: use Update all producers for the month after changing the holder's titles.
A payment did not show up in anyone's book. Why?
Almost always because the title of that installment has no tax configuration: without it, upCampo does not know which CPF the entry belongs to. The screen counts these payments in a red warning at the top. Set the tax configuration on the title and update the month. The other possibility is that the title is under a CNPJ, in which case being left out is correct.
Does "Send for review" notify the accountant?
No. Today it is only a marker: the month moves to Under review, without notifying anyone and without locking anything. What locks it is Close month.
Where does the month's opening balance come from?
From the bank statement, entered by hand in the Opening balance field of the month summary. upCampo only inherits that value from the previous month when that month is closed. Close the months in order, and from the second one on the opening balance comes pre-filled.
I closed the month and need to fix an entry. What do I do?
Use Reopen month, which returns the book to Under review; whoever closed it stays on record. Reopening requires delete permission on this screen. After fixing it, update the month and close it again.
Why does a split installment show up as an open item?
Only when the allocation mixes accounts inside and outside farming — for example, 70% on an account with Consider for income tax checked and 30% on one without it. Then the book does not know how much of the installment belongs to farming, and the accountant decides in the adjustment. An allocation among accounts that are all inside, or all outside, does not create an open item.
Who has to file the Livro Caixa Digital do Produtor Rural?
The individual grower whose gross revenue from farming exceeds R$ 4.8 million in the year, under the Receita Federal rule. Filing is yearly, within the income tax return deadline. Anyone operating through a legal entity does not file this book.