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Many taxpayers were found to be unaware of the current procedure to adopt for recording tax credits in the supermarkets and several service areas in 2015. Therefore, the government approved a transitory measure allowing taxpayers to declare health expenses, education and training, and charges for housing in their 2015 tax declaration. In the future, these credits will only be accumulated by asking for an invoice with tax number. The shops then send the information to the AT which automatically attributes accumulating credits (up to maximum levels) to the individual taxpayers
The law also defines how to make deductions on spending for health and education outside the European Union or the EEA. Taxpayers must be able to document all expenses reported in this fashion.