Expenses with transportation tickets use the monthly pass 'button' in the e-bill

Since the beginning of this year, all VAT paid on the purchase of public transportation tickets will be deducted from the IRS, and the invoices must be channeled in the e-bill to the already existing space for monthly passes

"The invoices with NIF relating to transport tickets, which became eligible for deductions by invoice requirement (...), should be recorded through the 'button' already existing on the e-fatura platform for 'Monthly Passes'," said, in response to Lusa, official source of the Tax and Customs Authority (AT).

At issue is a measure created with the State Budget for 2023 (OE2023) that came to add to the VAT deduction paid on the purchase of monthly passes, the tax incurred on the purchase of tickets for use of public transport collective, issued by operators of public passenger transport.

According to the State Budget law, the measure covers tickets purchased from companies with an economic activity code (CAE) of urban and suburban passenger land transport; interurban bus transport; coastal and local passenger transport; passenger transport by inland waterways; and other miscellaneous passenger land transport.

This way, and as it already happened with the VAT on monthly passes, the total VAT paid on the purchase of tickets for this type of transport will also be deductible from the IRS, up to a limit of 250 euros per household.

To enjoy this benefit, taxpayers must associate their TIN to the invoice of this expense and check whether it is being automatically channeled to the 'button' of the e-bill directed to transport or whether it will be necessary to channel it to this space.

The State Budget for 2023 also contemplates the possibility of deducting from the IRS the total input VAT included in "invoices for the acquisition of subscriptions to periodical publications (newspapers and magazines), including digital publications, taxed at a reduced VAT rate".