Since 1 January 2026, the VAT on show tickets has been deductible against Portuguese *IRS*. But what decides whether it counts is not the show. It is the activity registered by whoever issues the invoice.
Lei n.º 73-A/2025, of 30 December (the 2026 State Budget), widened article 78.º-F of the Código do IRS. It allows 15% of the VAT incurred to be deducted, capped at €250 per household. That cap is shared with garages, hospitality, hair salons and vets. Newly included are specialist bookshops, class 90 (theatre, music, dance and other artistic and literary activities), class 9004 (performance venues), libraries, museums and monuments. The equivalent activities of self-employed professionals under article 151.º also qualify, which opens the door to invoices from freelancers.
The filter is the *CAE*. The law requires issuers to fall under those classes of the CAE-Rev. 3. If an entity with a different activity issues the invoice, the text does not cover it. On 17 April, DECO PROteste confirmed that the cultural icons in *e-Fatura* were working, including for online purchases. It warned that without that associated CAE, "a despesa pode não ser automaticamente considerada". According to Observador, on 15 April tickets from EGEAC and Culturgest could not be validated for that reason.
Article 78.º-B sets the rest. The buyer must ask for their *NIF* on the invoice, or report the invoice to the *Autoridade Tributária e Aduaneira* using the QR code or the unique code. The AT counts 2026 invoices reported by the end of February 2027. Invoices from 2025 do not count.
For anyone selling tickets in Portugal, this is decided at invoicing: who issues the invoice (promoter, venue or platform), with which activity, and whether the checkout asks for the NIF. The Christmas campaign falls within the deadline. The general framework is in our guide to selling tickets in Portugal and in the piece on refunds and fees.