E-start is a platform of the Tax Authority (AT) that allows taxpayers to monitor the invoices associated with their tax identification number (NIF) and verify the applicable deductions in the IRS. Created in 2015 to reinforce the fight against fraud and fiscal dropout, the system encourages citizens to request invoice whenever they purchase goods or services.
Why is it important to validate invoices?
By requesting the inclusion of the NIF on invoices, these are automatically communicated to the OT. However, it is essential to check regularly if all expenses are correctly registered. Otherwise, they may not be considered for the purposes of deduction in the IRS.
The validation process should be performed on the E-Factment Portal, especially for invoices classified as “pending”, which arise when the OT cannot automatically assign a category to the expense.
How long can you validate outstanding invoices?
Pending invoices should be validated by February 28 of the year following that in which they were issued. After this date, unconfirmed expenses will not be accounted for for tax deduction purposes, which may result in the loss of benefits in IRS.
How to validate the invoices?
To validate invoices in e-start, follow the following steps:
- Visit the Finance Portal and enter the “IRS deductible Expenses” menu.
- Enter your NIF and the password of access.
- See the accumulated amount of expenses and make sure it has outstanding invoices.
- Click “Complement Information Information” to classify expenses that are validated.
- Confirm whether invoices are correctly associated with the corresponding sector (health, education, housing, among others).
- If you find errors, select the invoice and click “Change” to correct the category.
- After validation of all invoices, click “Store” to ensure that the information is recorded.
What to do if invoices are missing in e-start?
If you notice that some invoices do not appear in the system, it may be for different reasons, as explained:
- Did not ask for an invoice with NIF at the time of purchase;
- The commercial entity has not yet communicated the invoice to the OT;
- Purchases made in European Union or European Economic Space, which may require manual registration.
Related:
If the company has not communicated the invoice, it can manually register it in e-form:
- Visit the portal and click “Record Invoices”.
- Enter the invoice data, including the merchant’s NIF, issuance date, value and VAT rate.
- Confirm all the information and click “Save”.
- Keep the physical invoice for four years, as the OT can request it.
What expenses do not appear in e-start?
Some expenses, although deductible, do not automatically arise in e-start. Examples include:
- Moderating fees and medical expenses declared by the NHS;
- Public education bribes;
- Housing Credit interest hired until 2011;
- Lace declared by the landlord on the Finance Portal.
These expenses are automatically considered on the collection page to the collection, available on the Finance Portal in March.
Expenses that are not deductible
Not all invoices are eligible for IRS deduction. Examples include:
- Automobile insurance and housing multirrisos insurance;
- School supplies with VAT to 23%;
- Computers, tablets and other electronic equipment.
To ensure that it benefits from all possible tax deductions, it is recommended to regularly verify the e-effectiveness and correction of any errors within the established deadlines.
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