Starting this year, going to the theatre, buying a book or visiting a museum is no longer just a cultural pleasure - it now also brings a tax return. The e-Fatura portal already features three new icons that allow taxpayers to validate these expenses and, in doing so, deduct part of the VAT paid from the IRS to be filed in 2027, relating to 2026 income.
What changed on the portal
Anyone logging into e-Fatura will now find three new cultural expense categories available for classification:
- Book retail and trade
- Artistic and literary activities
- Activities of museums and historical monuments
These icons join the existing categories - restaurants, accommodation, workshops, hairdressers, vets, gyms and public transport passes, among others - that allow deducting 15% of the VAT paid on those purchases from IRS.
How much you can save
The benefit maintains the overall cap of 250 euros per household per year. It is important to stress that this limit is not exclusive to cultural expenses: it is the joint maximum amount for all categories covered by the so-called invoice-requirement deduction. In other words, book and ticket purchases will compete with other expenses within the same allowance.
Already validated cultural invoices in another category?
Anyone who has, throughout the year, classified invoices for books, shows or museum visits under a different category can correct the classification directly on the portal without losing the right to the deduction. The window to regularise and validate all 2026 invoices is open until 1 March 2027.
Mind the year involved
Do not confuse deadlines: the new incentive applies exclusively to 2026 expenses, which will be declared in the 2027 IRS. The 2025 expenses, currently being filed until 30 June this year, do not benefit from this extension.
Online purchases also count
The deduction is not limited to physical stores. Online book purchases are equally valid, provided two requirements are met: the purchase must be made from an entity with activity registered in Portugal, and the invoice must be issued with the taxpayer's Tax Identification Number (NIF).
Payment method is irrelevant
Another frequent question concerns the payment method. On this point, the Tax Authority is clear: the means used - cash, bank card, MB Way or other - has no influence on the right to deduct. The essential thing is to always ask for an invoice with NIF.
In short: by providing the NIF when buying a book or a ticket for a show, the taxpayer is now contributing to lowering their own IRS. A small gesture which, repeated throughout the year, can make a difference in the 2027 return.
