There are expenses made since the beginning of 2026 that may now be reflected in Income Tax, even though many taxpayers have not yet realized this. At issue is a change in the tax invoice requirement regime, which now covers certain charges linked to culture and which began to gain practical expression in e-Fatura during the month of April.
drew attention to this change, highlighting that certain CPF expenses can now count towards the 2026 Income Tax. In practice, this means that charges that until now were left out can now be included in the settlement with the Tax Authorities, as long as they meet the stipulated conditions.
Going to the theater, buying a book or visiting a museum thus began to have a tax effect that until now did not exist in these terms. The novelty emerged within the scope of the State Budget for 2026 and opened the door to expenses that many Portuguese have already made without imagining that they could count for tax purposes.
The change arises from Law No. 73-A/2025, which approved the State Budget for 2026 and changed article 78-F of the IRS Code. Among the activities covered are the retail trade of books in specialized establishments, as well as various areas linked to cultural creation and enjoyment, such as theater, music, dance, other artistic and literary manifestations, operation of concert halls, libraries, archives, museums and historical sites or monuments. In practice, this means that certain expenses made throughout 2026 can now enter the same tax mechanism that already covered other sectors associated with the invoice requirement.
What expenses can now count against the IRS
According to the consumer protection association, this change covers, among others, purchases of books, tickets to shows and entrances to cultural spaces. The entity explains that these notes can only be considered if they were issued from January 1, 2026 and if they include the taxpayer’s CPF.
This means that anyone who has already made this type of expense since the beginning of the year may benefit from the measure, as long as the registration is correctly reflected in the system. Still, it is best not to create the idea that an autonomous and especially generous deduction was created.
According to the same entity, the amount to be deducted does not correspond to a percentage of the total amount paid, but to 15% of the VAT incurred. Furthermore, these expenses do not have their own limit. Instead, they enter the global ceiling of 250 euros applicable to the set of deductions due to invoice requirements, which already include areas such as restaurants, workshops, hairdressers or veterinarians. In other words, the novelty exists and can help, but it is unlikely to have a very high effect on its own.
The detail in the e-Invoice that can make a difference
It is precisely here that the topic gains greater interest for taxpayers. DECO PROteste warns that not all invoices should automatically appear in the correct category, as the classification also depends on the economic activity code of the entity that issues the document.
The same source states that, if the issuer is not associated with the cultural activities provided for by law, the expense may not immediately appear classified as such in the e-Fatura. In these situations, it will be up to the taxpayer to verify compliance on the portal and, if necessary, carry out the respective validation or correction.
The post adds that the new icon for these expenses began being introduced during April, meaning some records may not have been immediately visible in the right category. Even so, this does not prevent the use of the deduction, as long as the situation is monitored and regularized within the expected deadline.
What should you do to avoid missing out on this possibility?
For those who want to take advantage of this change, the main rule remains simple: always request an invoice with CNPJ. After that, it is important to consult the e-Fatura and confirm that the expenses in question appear in the appropriate field.
According to the association, even purchases made online can count, as long as they respect the defined criteria and are correctly identified. The validation period extends until March 1, 2027, already thinking about the Income Tax relating to income from 2026, which will be delivered next year.
This means that there is still room to correct errors, but also that many taxpayers may miss this opportunity if they do not follow the portal carefully. The change does not represent a tax revolution, but it opens a new front for expenses that until now were excluded and which, from this year onwards, may have a direct impact on Income Tax.
Also read:
