The deadline to associate invoices issued with a NIF with the sector of activity in which the expense was incurred usually ends at the end of February. However, since the last day of the month coincided with a Saturday, the deadline only ends on 2 March, the next business day.

Separating invoices ensures that, later on, when calculating their final income tax, taxpayers will have these expenses included in the calculation of income tax deductions, which are made at the time of filing and settling the tax payable on income earned throughout 2025.

Associating different sectors

The e-invoice website allows you to associate invoices with expenses for health, education, real estate, nursing homes, maintenance and repair of motor vehicles, motorcycles, accommodation and catering (expenses in cafes, restaurants, pastry shops or hotels), hairdressing salons and beauty institutes, gyms, veterinary activities, newspapers and magazines, and monthly passes or tickets on public transport.

If a taxpayer associates an expense with the "other" field, the invoice is aggregated into the generic block of general and family expenses and counts towards the deductible limit of €250.

Anyone who needs to validate health expenses taxed at a 23% VAT rate must go to the Portal das Finanças to indicate whether the expense is associated with a medical prescription and, if so, how much corresponds to a good purchased with a medical prescription.

Each family member must validate invoices.

Self-employed workers (with income from business or professional activity) or those who combine salaried work with freelance work must also separate the invoices, indicating which relate to professional activity and which to personal expenses.

Validating online

Invoices can be validated on each taxpayer's personal page on e-Fatura (on the Portal das Finanças) or on the e-Fatura app for cell phones and other mobile devices, the tax authorities also say in the same email.

In this phase, prior to submitting income tax returns, taxpayers can confirm with the Tax and Customs Authority (AT) the composition of their household as of 31 December 2025. This allows the tax authorities, at the time of return submission, to present the pre-filled document based on information previously confirmed by the taxpayer.

The deadline to confirm household information ends today, 2 March. In any case, those who do not confirm can do so when submitting their return.

According to the Income Tax Code, the period for separated or divorced parents to indicate, on the Portal da Finanças, the existence of shared residence as stipulated in the agreement regulating the exercise of parental responsibilities, for the purpose of dividing children's deductions (for education, for example), also runs until the end of today.

Parents must indicate "the percentage that corresponds to them in the sharing of expenses". If they do not do so, or if "the sum of the percentages reported by both taxpayers does not equal 100%, the value of the tax deductions is divided equally," as provided for in the IRS Code.

If a student lives with their parents (is part of the household) and earned income from work in 2025 (as an employee or self-employed) up to €2,612.5 per year (five times the value of the Social Support Index for 2025), they must submit proof of attendance at the educational institution by today, in order to avoid being taxed under the IRS.