What are three phases of IVAucher in Portugal?

During the first phase, consumers can accumulate the amount of the VAT paid on purchases made in the accommodation, restaurant, or culture sector. To be able to obtain this benefit, the customers must request an invoice with a Tax Identification Number(NIF). In the second phase, the obtained amount is subject to validation by the Finance department. In the third phase, consumers can use the accumulated amount, in any of the three sectors covered, up to a limit of 50% per purchase.