Clarification concerning the benefit of the E-invoice (15% of the VAT) for personal income tax purposes

Published on Portal das Finanças on 1 April

The deduction of the amount corresponding to 15% of the VAT borne in the invoices of the sector of maintenance and repair of cars, of motorcycles, its parts and accessories, accommodation, catering and similar sectors and the activity of hairdressers and beauty salons, provided for in Article 66-B of the Tax Benefit Code, is automatically assumed in the personal income tax assessment, no amount being recorded in the Mod 3 return, since the Tax Administration already has all the information necessary for that purpose.