The e-Fatura system will integrate new categories related to cultural expenses from April onwards, allowing taxpayers to validate purchases of books, show tickets and other services on the Finance Portal, as part of changes that will have an impact on the Income Tax declaration to be submitted in 2027.
According to the portal, these changes result from adjustments in the classification system of the Tax and Customs Authority, which is preparing the introduction of a new specific category dedicated to cultural goods and services, visible through its own icon on the portal.
New categories in e-Fatura
The system update implies the creation of a specific category in the Electronic Invoice intended for cultural expenses, expanding the set of options available for validating invoices by taxpayers. According to the same source, this change will make it possible to include expenses associated with books purchased in specialized establishments, as well as tickets for theater, music, dance and other artistic and literary activities.
The publication adds that entrances to concert halls are now also covered, as well as activities in libraries, archives, museums, historical sites and monuments, aligning the system with the new legal framework.
Associated tax incentive
With the inclusion of these expenses in the system, taxpayers will now be able to benefit from the tax incentive associated with the requirement for an invoice, which translates into the deduction of part of the VAT incurred. According to the same source, this benefit corresponds to 15% of the ICMS paid on eligible expenses, as long as the invoices are issued with Individual Registration and duly validated in the e-Fatura.
This mechanism integrates the calculation of deductions into IRS collection, influencing the final amount of tax payable or received by taxpayers.
Technical adjustments to the system
The implementation of this new category requires changes to the expense classification system on the Finance Portal, which is being adapted by the Tax and Customs Authority to accommodate new types of consumption.
The website explains that, until the update goes live, e-Fatura maintains the currently available categories, which include sectors such as restaurants, transport, animal health, workshops, personal services and well-being activities. According to the same source, the integration of cultural expenses implies additional technical development that allows these invoices to be correctly distinguished in the system and associated with the respective tax benefit.
Deadlines and tax effects
The new rules apply exclusively to invoices issued from January 1, 2026, and are considered for income tax purposes relating to that year’s income, the declaration of which will be submitted between April and June 2027.
According to Notícias ao Minuto, taxpayers will be able to validate these expenses in e-Fatura from the moment the new functionality is available, ensuring that they are included in the calculation of collection deductions.
Ongoing consultation and complaints
At the same time, there is an annual consultation period for expenses recorded by the Tax Authority, allowing taxpayers to check the amounts calculated in the system.
The same source says that this period began on March 16 and runs until the end of the month, making it possible to file complaints if there are discrepancies in the values presented. The publication adds that the delivery of the Income Tax declaration begins on April 1st, at which time taxpayers can still correct certain data through Model 3, within the established rules.
Also read:
