Missing the deadline to validate invoices on the e-Fatura portal does not necessarily mean losing all Income Tax deductions. The Tax and Customs Authority (AT) clarifies that there are still mechanisms that allow taxpayers to check expenses and correct any errors before submitting the annual declaration.
According to information released by AT in a publication shared on social media and cited by the website Notícias ao Minuto, taxpayers will be able to consult the expenses considered for deduction from collection from March 15th. This query is made on the Finance Portal, in the area dedicated to IRS expenses and deductions.
What to do if you failed invoice validation
From March 15th, taxpayers can check the expenses that were determined by the Federal Revenue Service for Income Tax deduction purposes. If they detect omissions or errors in general and family expenses or expenses related to the invoice requirement, there is still the possibility of filing a claim.
According to the same publication, this correction can be made between March 16th and 31st through a complaint process available on the Finance Portal. This procedure allows you to request the correction of amounts that were not correctly recorded by the Federal Revenue Service.
Some expenses can only be corrected in the declaration
Not all expense categories can be corrected through the March claim. As Notícias ao Minuto explains, expenses related to health, education, homes, real estate or domestic work follow a different procedure.
In these cases, the correction must be made directly in the annual Income Tax declaration, which begins to be submitted from April 1st. To do this, the taxpayer must add Annex H to the declaration and choose to manually declare these expenses.
Be careful when manually declaring expenses
When choosing the manual expense declaration option, you need to pay attention to one important rule. When selecting this option, the taxpayer will now have to indicate all household expenses in this category.
This means that only values entered manually will be considered in the final tax calculation. For this reason, it is important to gather all documentation and carefully check the amounts before submitting the declaration.
Invoices must be kept for four years
Even after declaring, invoices must be kept for some time. Documents must be kept for a period of four years.
This period corresponds to the period in which the Federal Revenue Service can request proof to verify the amounts declared by taxpayers.
e-Fatura portal will have new features
In addition to the guidelines on invoice deadlines, there are also new features planned for the e-Fatura portal.
The Ministry of Finance confirmed that the system must receive new technical adjustments to allow the classification of cultural expenses. These expenses will now be able to benefit from the tax incentive associated with the invoice requirement.
Cultural expenses now provide tax benefits
With the entry into force of the State Budget for 2026, the IRS Code began to include new expenses eligible for deduction. According to , these expenses include purchases of books in specialized establishments, theater tickets, concerts, dance or other artistic activities.
Tickets for cultural shows and activities held in museums, libraries, archives or historical monuments also fall into this category.
The tax benefit corresponds to the possibility of deducting from tax the equivalent of 15 percent of the VAT incurred on these expenses.
New category should appear on the portal soon
According to the same publication, the Federal Revenue Service is adapting the expense classification system to include these new categories. The Ministry of Finance expects this resource to be available during the month of April. Even so, taxpayers do not need to worry about the immediate validation of these invoices.
This is because these expenses only count towards Income Tax relating to 2026 income, which will be delivered between April and June 2027. Until then, the system must allow the correct identification of all cultural expenses incurred by taxpayers.
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