A new deadline related to the IRS has begun, which may have a direct impact on the amount of tax payable or the eventual refund received. Since Monday, March 16, taxpayers can now consult and, if necessary, complain about expenses considered by the Federal Revenue for the purposes of Income Tax deductions.
This process can be carried out until the end of the month and allows you to confirm that all expenses were correctly recorded by the Tax Authorities. If there are errors or incorrect values, it is still possible to submit a complaint before the declaration delivery campaign begins.
According to the website, this step is one of the last opportunities to check the data used by the Federal Revenue before the delivery of Income Tax, which begins at the beginning of April.
Deadline ends at the end of March
Expenses must be consulted via the e-Fatura portal, available on the Finance Portal. It is in this area that taxpayers can see the amounts of tax deductions calculated by the Federal Revenue Service based on invoices communicated throughout the year.
According to information released by the Government and cited by the website Notícias ao Minuto, anyone who finds that the values presented are not correct can submit a complaint to the Federal Revenue until March 31st.
Still, there are limitations at this stage of the process. Not all deductions can be challenged at this time, and you must wait for the next phase of the tax calendar.
Among the expenses that cannot be claimed at this stage are those related to health, education, property and homes. If there are errors in these categories, taxpayers will have the opportunity to correct the amounts later.
This correction can be made directly in the Model 3 income statement, when the IRS is submitted.
The next step starts in April
After the end of the consultation period and possible claim for expenses, the next phase of the tax process begins.
The submission of the annual income tax declaration relating to the previous year’s income begins on April 1st and runs until the end of June. During this period, all taxpayers must submit the declaration through the Finance Portal.
As explained in the same publication, checking expenses in advance in the e-Fatura allows you to identify any discrepancies and avoid problems when sending the declaration. This check can also help ensure that all deductions are taken into account in the final tax calculation.
e-Fatura Portal will gain a new expense category
Beyond this deadline, the e-Fatura portal should receive news from April onwards. The Ministry of Finance confirmed that the Federal Revenue Service is preparing changes to the expenditure classification system.
According to information cited by the website Notícias ao Minuto, taxpayers will now be able to validate invoices related to cultural expenses on the portal.
These expenses include the purchase of books in specialized bookstores, tickets for theater shows, music, dance and other cultural activities. Tickets from concert halls, as well as activities carried out in libraries, museums, archives and historical monuments, also start to count towards this tax benefit.
Cultural expenses now provide tax benefits
This change is the result of the measures foreseen in the State Budget for 2026. With the entry into force of the new law, cultural expenses become part of the set of expenses that allow obtaining tax benefits from the IRS.
According to the same source, taxpayers who request an invoice with a tax identification number for these expenses will be able to deduct 15% of the VAT incurred.
Despite this, the functionality to validate these invoices is still being prepared by the Federal Revenue Service. The Ministry of Finance expects the new category to be available on the portal during the month of April.
The new rule only applies to invoices issued from January 1, 2026. Therefore, these expenses will only have an impact on the Income Tax declaration relating to income from 2026, which will be submitted in 2027.
Until then, the expense categories that already exist in e-Fatura will continue to be valid, such as restaurants, hairdressers, gyms, public transport, automotive workshops or veterinarians.
Confirming expenses on the portal before submitting the declaration therefore continues to be an essential step to ensure that all deductions are considered in the final IRS calculation.
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