The deadline for consultation, registration and confirmation of invoices in which NIF has been included and which will be used to calculate tax deductions, ends next Monday, 26 February.
This verification is necessary because it allows the discovery of invoices that, despite the presence of the National Consumer Identification Number, have not been sent to e-fatura, or because they have not been addressed to the type of discount to which they relate.
There are also cases where invoices remain outstanding (because whoever issued them has more than one Economic Activity Code – CAE) and so the expenses in question are only for IRS purposes if the taxpayer goes to the financing portal and links them to the corresponding type of deduction.
Workers with open activity within the scope of Category B must also indicate whether or not the invoices to which they have linked NIF are related, in whole or in part, to their activity. If they do not, the invoices remain “pending” and are not taken into account.
This entire routine should also cover dependent bills because they are all relevant to calculating deductions that the IRS reduces.
Then, from March 16 to 31, it is possible to check deduction expenses from the IRS collection and general household expenses, and there is also a case to file a complaint with the AT, if omissions or non-conformities are discovered.
However, it should be noted that for health, training and education, property and household expenses, taxpayers can reject the values determined by AT and declare the relevant amounts in Table 6C of Appendix H of Form 3 of the IRS. But in this case, the invoices must be kept for four years.
Filing an IRS declaration can begin April 1, with a deadline of June 30.
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