Since the beginning of this year, all VAT on the purchase of collective public transport cards has been deducted from the Tax and Customs Administration and invoices are forwarded to the e-invoice of the existing space for monthly subscriptions.
“Invoices with NIF related to tickets, which are now eligible for deduction due to billing requirements (…), must be registered through the existing ‘button’ on the e-invoicing platform for ‘Monthly Passes’,” he said. , following Lusa, an official source of the Tax Authorities (AT).
This is a measure introduced with the National Budget 2023 (OE2023) that has been added to the deduction of VAT paid on the purchase of monthly subscriptions, the tax on the purchase of tickets for the use of collective public transport, issued by public transport operators of passengers.
Under the OE Act, the measure applies to tickets purchased from companies with an economic activity code (CAE) for land, urban and suburban passenger transport; intercity bus transport; coastal and local passenger transport; passenger transport by inland waterways; and other land transportation of various passengers.
In this way, and as already happened with VAT on monthly subscriptions, the total amount of VAT paid on the purchase of tickets for that type of transport is now deductible from the tax authorities, up to a limit of 250 euros per household.
To take advantage of this advantage, the taxpayer must link his NIF to the invoice for this expense and check whether it will be automatically redirected to the ‘button’ on the e-invoice for transport or whether it will be necessary to send it to this space. to lead .
OE2023 is also considering the possibility of deducting from the IRS the total VAT amount incurred on “invoices relating to the acquisition of subscriptions to periodical publications (newspapers and magazines), including digital ones, taxed at the reduced VAT rate” .
In this case, as it is a new category, a specific ‘button’ will need to be created on the e-fatura platform, with AT adding that it is “currently being implemented”.
Source: DN
