25 Feb 2026
Deadline
Validate all 2025 invoices
€250
Max general deduction
Per taxpayer (€500 joint)
€1,000
Health deduction max
15% of eligible expenses
100%
Public transport VAT
Of monthly pass VAT refunded
What is E-fatura?
E-fatura is an application launched to assist in the online registration of invoices. The Portuguese government introduced this system to control VAT transactions — rather than setting up a dedicated department, they share part of the responsibility with residents. In return, adding your NIF to invoices earns you a deduction on your annual IRS.
The system links each invoice from the supplier to your personal page via your NIF number. This allows the state to monitor incoming and outgoing VAT payments in real time.
How Do I Benefit from E-fatura?
Every time you add your NIF to an invoice, that expense is registered on your personal e-Fatura page and contributes to your annual IRS deductions. The categories and limits are described in detail below.
How to Use E-fatura with Purchases
Since 1 January 2016, cashiers are obliged to ask every customer whether they want their NIF on the invoice — this applies to all stores in Portugal. You are not obliged to provide it, but it is your responsibility to verify that your NIF is correctly stated. If it isn't, the invoice will typically show "Consumidor final" (end consumer).
How Does the Portal Work?
You will need your NIF and your senha de acesso (password).
- 1Go to faturas.portaldasfinancas.gov.pt
- 2Log in with your credentials
- 3Once logged in, you will see all your registered deductions by category
Deduction Categories at a Glance
| Category | Max Limit | Notes |
|---|---|---|
| 👨👩👧👦 Despesas Gerais Familiares | €250 / taxpayer | €500 for joint taxation |
| 🏥 Saúde | €1,000 | 15% of total amount |
| 🏫 Educação | €800 | Up to €1,100 with displaced student rent |
| 🏠 Habitação | €700 → €900* | *Rising to €900 for 2026 filing |
| 🏠 Lares | €403.75 | 25% of expenses |
| 🚙 Reparação de Automóveis | €250 (shared) | 15% of VAT — joint limit |
| 🛵 Reparação de Motociclos | €250 (shared) | 15% of VAT — joint limit |
| 🍽️ Restauração e Alojamento | €250 (shared) | 15% of VAT — joint limit |
| 💈 Cabeleireiros | €250 (shared) | 15% of VAT — joint limit |
| 🦮 Atividades Veterinárias | €250 (shared) | 15% of VAT — joint limit |
| 📰 Jornais e Revistas | €250 (shared) | 15% of VAT — joint limit |
| 🚌 Transportes Públicos Coletivos | €250 (exclusive) | 100% of VAT — does not count toward joint limit |
Deduction Categories Explained
General Household Expenses
Despesas Gerais Familiares
- Deduction: 35% of the expense
- Maximum limit: €250 per taxpayer (€500 for couples filing jointly)
- Single-parent households: deduction increases to 45% with a limit of €335
Health
Saúde
- Deduction: 15% of VAT-exempt or 6% VAT health expenses
- Maximum limit: €1,000 per household
Education & Training
Educação
- Deduction: 30% of expenses
- Maximum limit: €800
- Special increase: if the household has students living away from home for school and paying rent, the limit can rise to €1,100 — the additional €300 must specifically relate to the student's rent
Housing & Rent
Habitação
Most substantial change due to the 2025 State Budget and housing reforms.
- Current (2025 filing): 15% of rent paid, limit of €700 — low-income brackets can see this increased up to €1,100 via a specific formula
- New (2026 filing / 2025 expenses): standard rent deduction limit raised to €900
- Mortgage interest: only applies to contracts signed before 31 Dec 2011, limit of €296
VAT Benefit
IVA nas Faturas
- 15% VAT refund for specific sectors — combined global limit of €250 per taxpayer
- Sectors included: restaurants & accommodation, car and motorcycle repairs, hairdressers & beauty salons, veterinary expenses
- New for 2025/2026: sports activities, gyms, and fitness clubs — 30% of VAT paid (within the €250 total limit)
- Public transport: 100% of VAT on monthly passes can be deducted
Senior Care
Lares
- Deduction: 25% of expenses
- Maximum limit: €403.75
Key Deadline
25 February 2026
Deadline to validate all 2025 invoices on the e-Fatura portal. Don't miss it or you'll lose your deductions.
Questions?
If you have any further questions regarding e-Fatura or how to maximise your IRS deductions, reach out to us.