Ordinance n.º 201-B/2015, of 10 July, was published approving the officials forms for reporting to the Portuguese Tax Authority the deductible expenses with health, education/training and nursing home care incurred by taxpayers.

The deductible expenses shall be presented to Portuguese Tax Authority by Public establishments and also all entities which are not obliged to issue invoices, invoice-receipts and receipts.

The communications must be submitted until the end of January of the following year to which payment occurred by electronic means.

The Ordinance is available through the link: https://dre.pt/application/file/69773362, which contains the respective forms 45 (to health), 46 (to education and training) and 47 (to nursing home cares) and the filing instructions for communication.