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The measure had already been advanced by the newspapers and appears in the preliminary version of the 2021 State Budget proposal, to which the Economic Jornal had access.
The tax measure known as IVAucher is detailed in the proposal that will be delivered this Monday to the Assembly of the Republic. In the proposed State Budget for 2021, this is one of the measures aimed at stimulating consumption in the areas of restoration, tourist accommodation and culture, three of the most affected by the pandemic. For this, the Government plans, as of January, to return to the consumer the value corresponding to the Value Added Tax (VAT) of a meal.
The novelty is that the adherence of consumers to IVAucher depends on their free prior consent, since the personal data of taxpayers and bank details are at stake.
As has already been reported, if the Budget that will be presented this Monday, October 12 is approved, a sum of 200 million euros will be at stake to finance this measure. This amount is included in Chapter 60 – “Exceptional Expenses.”
Consumer support and incentives program in the accommodation, culture and restaurant sectors
The Government document establishes that “in 2021 a temporary program to support and stimulate consumption is created in sectors strongly affected by the Covid-19 pandemic, which consists of a mechanism that allows the final consumer to accumulate the value corresponding to the total VAT supported by the consumption of the accommodation, culture and restaurant sectors, during one quarter, and using this value, during the following quarter, in the consumption of those same sectors ”.
The calculation of the value corresponding to the VAT borne by final consumers, in the terms of the previous number, is made from the amounts contained in the invoices communicated to the Tax Authority.
“The use of the accumulated value is carried out through immediate discount on consumption, which assumes the nature of co-payment and operates through interbank clearing through the entities in charge of processing electronic payments that ensure the technical services of the clearing and settlement system (SICOI ) of the Bank of Portugal in the context of processing bank card transactions ”.
According to the OE2021 proposal, “the adherence of consumers to the” IVAucher “depends on their prior, free, specific, informed and explicit consent regarding the treatment and communication of the data necessary for its operation, in compliance with the data protection legislation applicable. personal”.
This is because AT “cannot access, directly or indirectly, any bank data within the scope of the” IVAucher “program, except for the processing strictly necessary to present the consumer with movements and balances of the use of the benefit in AT channels, although this treatment ensures that these data are not stored by the AT nor are they accessible ”.
The entities in charge of processing electronic payments “cannot access, directly or indirectly, any tax information from AT relating to consumers or merchants, except for the result of the calculation of the benefit for the purposes of its use.”
The proposal establishes that the Tax Authority “may use the data provided in Decree-Law No. 198/2012, in its current wording, for the purposes of this program, regarding invoices and other relevant tax documents that are acquired by consumers adhering to the “IVAucher”, as well as the invoices issued to the final consumer that are in the possession of the consumers adhering to the “IVAucher” and other documents that are relevant to them “.
AT can carry out inspections to VATucher beneficiaries
In order to prevent and correct situations of misuse of the program, “AT may use the information contained in the inspection reports, issued under the Complementary Regime of the Tax and Customs Audited Procedure, which concludes that there are inaccuracies in said invoices and other documents fiscally relevant ”.
“With the purpose of transmitting the relevant information for the implementation and operationalization of this mechanism, a data interconnection process is established between the TA, the DGTF through a protocol [Direção-Geral do Tesouro e Finanças], The IGCP, the EPE and the entities responsible for the processing of electronic payments that provide the technical services of the Bank of Portugal’s Clearing and Settlement System (SICOI) in the context of processing bank card transactions ”, the document indicates.
This returned VAT cannot be used for collection deductions. Therefore, these invoices do not count towards the deduction of VAT on taxable material. “The VAT that, in the terms of the previous number, is used to calculate the amount of the contribution does not compete with the amount of the collection deductions provided for in articles 78-B and 78-F of the Tax Code.”
The proposal explains that “the prior inspection by the Court of Accounts, provided for in articles 46 and following of the Law of Organization and Processing of the Court of Accounts, in its current wording, the public procurement procedures related to the implementation of this mechanism ”.
The Government is authorized, through the governmental member responsible for the finance area, to make budgetary changes derived from the operationalization of the “IVAucher” program, in exchange for the Centralized Assignment in the Ministry of Finance, to stimulate consumption in strongly affected sectors due to Covid-19 disease pandemic.
“The expense with the copayment referred to in the previous numbers, as well as the cost of the associated service, is supported by the funds registered in Chapter 60 – Exceptional Expenses, administered by the DGTF, entity in charge of processing the amounts owed in this scope. ”, The document reads.
The program foresees that the consumers who joined it accumulate over a period (which is not detailed in the OE2021 proposal) the total VAT they pay on consumption in the restaurant, tourist accommodation and culture sectors. Then, they will have another identical period to spend the accumulated credit on the consumption of these sectors. The Jornal Público spoke for three months.
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