It continues to pay off to ask for an invoice and, in 2026, even more so. Since January 1st, the range of expenses that allow deductions from IRS collection through input VAT has been expanded, covering new areas linked to culture and access to knowledge. The change allows taxpayers to accumulate deductions more quickly, as long as they comply with the essential rule: requiring an invoice with a taxpayer number.
The update of the regime reinforces a mechanism that is already known, but often underutilized, which allows you to deduct part of the VAT paid on certain expenses up to a global limit of 250 euros per household.
According to the Economy and Finance website, which specializes in economic matters, the main novelty of 2026 is the inclusion of five new categories of eligible expenses, all associated with cultural and educational activities.
The new expenses that start to count in 2026
Since the beginning of the year, the following expenses began to be considered for IRS deduction purposes, via an invoice requirement:
- Buying books in specialized establishments
- Acquisition of tickets for cultural shows, such as theater, music, dance and other artistic activities
- Tickets for visits to museums, historical sites and monuments
- Expenses related to requesting books and documents from libraries and archives
These expenses join the categories already existing in previous years, in which it is possible to deduct 15 percent of the VAT incurred, up to a global limit of 250 euros per household.
How much do you need to spend to reach the maximum limit?
One of the most frequently asked questions concerns the total amount of expenses necessary to reach the maximum deduction of 250 euros. The answer directly depends on the VAT rate applied to the goods and services purchased.
As the publication explains, if all expenses were subject to the standard VAT rate of 23 percent, around 7,500 euros in consumption would be needed to reach the maximum deduction limit. If the applicable rate were 13 percent, this amount would rise to approximately 12,820 euros. In the case of goods and services with VAT at 6 percent, the total expense would have to be around 28,000 euros.
In practice, the average VAT borne by consumers tends to be between these values, which reinforces the idea that asking for an invoice, even for small day-to-day expenses, can make a difference in the final IRS calculation.
Complete list of eligible expenses in 2026
In addition to the new categories, the following expenses continue to count towards the 15 percent VAT deduction:
- Maintenance and repair of motor vehicles
- Maintenance and repair of motorcycles, as well as their parts and accessories
- Accommodation, catering and similar services
- Activities of hairdressing salons and beauty institutes
- Veterinary activities
These are now joined, permanently, by the cultural and educational activities introduced in 2026, expanding the universe of eligible expenses.
There are expenses that deduct more than 15 percent
There are also expense types that allow for higher deductions, speeding up obtaining the maximum limit of 250 euros.
It is possible to deduct 30 percent of VAT incurred on expenses for sports and recreational education, sports club activities and gyms. The deduction increases to 35 percent in the case of the purchase of medicines for veterinary use.
In specific situations, the deduction can reach 100 percent of the VAT input. This is the case with the purchase of monthly passes or tickets for public transport and subscriptions to periodical publications, as long as the invoices are duly communicated to the Tax Authority.
According to , these expenses always contribute to the same global limit of 250 euros, but allow it to be reached with a significantly lower volume of consumption.
Requesting an invoice continues to be essential for the IRS
The expansion of eligible expenses in 2026 reinforces the importance of requiring an invoice with a NIF in all possible situations. Even when the individual benefit appears reduced, the accumulated effect throughout the year can translate into a relevant difference in the final amount of IRS payable or received.
With more categories covered, especially in areas of daily and cultural consumption, requesting an invoice becomes an even more advantageous tax strategy.
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