The deadline for validating invoices with the tax number on the e-fatura portal is February 25th.
In order to benefit from expense deductions in IRS, the taxpayer should check if the invoices related to purchases made in 2021 are active in e-fatura and validate or complete the information of those that are pending.
If the taxpayer does not confirm the invoices by February 25th, the consequences are different depending on the type of expense:
General family expenses and expenses that give the right to VAT deduction: if the expenses appeared in the e-fatura portal, without errors, but were not validated, the taxpayer loses the right to deductions. If they were not validated because they did not appear in the e-fatura or because they appeared with errors, a claim may be filed to the AT (from March 15th to 31st);
Expenses for health, education, homes, real estate: can be entered directly in the IRS declaration, as of April. The totals for each category must be entered on Annex H of the tax return (from April 1st to June 30th).
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