The balance accumulated through IVAucher, which is not used by taxpayers, will be forwarded to the IRS in accordance with the deduction for the invoice claim.
Taxpayers will have three months, from October 1 to December 31, to deduct from purchases in the catering, living and cultural sectors the amount of VAT they accumulated on consumption in these three sectors between June and August and to which they have linked their tax. TIN when invoicing.
According to IVAucher rules, the accumulated balance can be used for payment up to 50% off a new purchase. However, according to an official source in the Ministry of Finance, if the balance is not used (in whole or in part), the remaining amount will be used for deduction due to the invoicing requirement.
It should be remembered that taxpayers can deduct 15% of VAT incurred on expenses incurred in beauty and hairdressing salons, food, accommodation, car and motorcycle repairs, gyms or veterinarians, up to a maximum of 250 euros.
In the case of IVAucher, a program created in the State Budget for 2021 to stimulate consumption in the three sectors most affected by the pandemic, the taxpayer accumulates 100% of VAT supported on catering, lodging and culture expenses, and may deduct the amount accumulated when making new shopping. Thus, the amount of unused balance will be deducted by the IRS, but recalculated in accordance with its rules.
The same official source in the Ministry of Finance also said that the IVAucher model could be retained in the future and replace the current competition Invoice da Sorte. “Replacing Lucky Invoice with such a model [programa IVAucher] is what we are looking at, ”the same official said, stressing that IVAucher is a“ virtuous model ”.
