# Irs 2015



## Bicky (Feb 20, 2011)

I have received a notification from Financas about the revised IRS arrangements for 2015, to be declared in 2016.
The significant change appears to be " Household Expenses " and " Leisure "

• 35% of family overhead (eg, expenses supermarket, clothing, fuel, water, electricity, gas or other) until the deductible of 250 euros maximum per taxpayer (corresponds to expenditure incurred up to 715 euros per taxpayer ); 
• 15% of health expenditure, up to a maximum deductible of € 1,000; 
• 30% of education expenses up to a maximum deductible of 800 euros; 
• 15% of the costs of housing rents, up to a maximum deductible of 502 euros or 15% of expenditure on housing loan interest, in the case of home, up to a maximum deductible of 296 euros; 
• 25% of the costs of homes 3rd age, up to a maximum deductible of 403.75 euros; 
• 15% of the input tax on each invoice for the expenses in the areas of restaurants and hotels, hairdressers and repair of cars and motorcycles, up to a maximum deductible of 250 euros. 


The notification also talks about E-Invoices :


"The calculation of the costs to consider in your IRS is now based on the system e-invoice in order to simplify his life. Simply requiring invoices to the number of contributors on purchases it conducts for companies to be required to notify the invoices to the Tax and Customs Authority". 

Can anyone explain what this is all about ? - I receive my Electricity, Gas, Phone accounts by electronic invoices, do I simply declare them as an " e-invoice"


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## canoeman (Mar 3, 2011)

The e-invoices are to do with self employed, companies filing invoices online not electronic invoices you receive for utilities.

One of major changes for 2015 is this one 
_• 35% of family overhead (eg, expenses supermarket, clothing, fuel, water, electricity, gas or other) until the deductible of 250 euros maximum per taxpayer (corresponds to expenditure incurred up to 715 euros per taxpayer ); which has replaced one of the "personal allowance credits._
You should make sure that your & partners NIF are entered on any receipts/ invoices for a minimum total valuer of €750 per person


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## Bicky (Feb 20, 2011)

Hi and thanks - will ask " Factura Faz Favor" for every purchase made from now on.
As always they give with one hand and take away with the other !!.


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## canoeman (Mar 3, 2011)

Bicky said:


> Hi and thanks - will ask " Factura Faz Favor" for every purchase made from now on.
> As always they give with one hand and take away with the other !!.


Not really in this case they've just replaced 1 allowance with another with a different way of claiming and the allowance is greater by 38€ pp not a lot but still an increase


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## Bicky (Feb 20, 2011)

canoeman said:


> The e-invoices are to do with self employed, companies filing invoices online not electronic invoices you receive for utilities.
> 
> Sorry not correct:-
> 
> ...


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## canoeman (Mar 3, 2011)

Bicky said:


> canoeman said:
> 
> 
> > The e-invoices are to do with self employed, companies filing invoices online not electronic invoices you receive for utilities.
> ...


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## Bicky (Feb 20, 2011)

Hi - got it and thanks. I know it's a year away from the 2015 declaration, but need to be prepared !!


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## canoeman (Mar 3, 2011)

Exactly, it not difficult to achieve this new €750 pp spend to qualify for the max of new allowance as your utilities should cover, it's the person who hasn't got the utilities in their name that needs to enter their NIF on more bills/invoices or maybe change name on some utilities to balance.

But then many expats still seem to think that declaring income/pensions etc here isn't necessary


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## Hacker (Mar 19, 2013)

I wish to pay the tax due on my foreign pension for 2015 but I am unable to obtain from Financas the amount due. I hear that there is a major problem with the Information System in Lisbon and that thousands of taxpayers are in a similar situation.
Is anyone aware of the actual situation and when are the Tax demands due to be sent?


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