{"id":11525,"date":"2025-06-09T09:08:06","date_gmt":"2025-06-09T08:08:06","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=11525"},"modified":"2025-06-06T14:09:05","modified_gmt":"2025-06-06T13:09:05","slug":"guia-pratico-dos-pagamentos-por-conta-do-irs","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/guia-pratico-dos-pagamentos-por-conta-do-irs\/","title":{"rendered":"Guia pr\u00e1tico dos pagamentos por conta: Como antecipar e organizar as suas obriga\u00e7\u00f5es fiscais"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/estrategia-legal-e-processos\/\" class=\"entry-header__link\">Estrat\u00e9gia, Legal e Processos<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tGuia pr\u00e1tico dos pagamentos por conta: Como antecipar e organizar as suas obriga\u00e7\u00f5es fiscais\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2025-06-09T09:08:06+01:00\">Junho 9, 2025<\/time><\/span><span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Guia pr\u00e1tico dos pagamentos por conta: Como antecipar e organizar as suas obriga\u00e7\u00f5es fiscais\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/guia-pratico-dos-pagamentos-por-conta-do-irs\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/pedroribeiro\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/06\/Sage-Advice-YT-logo-1-1-350x350.webp\" class=\"entry-author__image\" alt=\"Sage Advice Logo\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/06\/Sage-Advice-YT-logo-1-1-350x350.webp 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/06\/Sage-Advice-YT-logo-1-1.webp 500w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Pedro Ribeiro<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-em-portugal-os-pagamentos-por-conta-ppc-sao-uma-obrigacao-fiscal-que-visa-antecipar-parcialmente-o-imposto-devido-ao-estado-seja-em-sede-de-irs-para-trabalhadores-independentes-seja-em-sede-de-irc-para-empresas\" style=\"font-style:normal;font-weight:100\">Em Portugal, os Pagamentos por Conta (PPC) s\u00e3o uma obriga\u00e7\u00e3o fiscal que visa antecipar parcialmente o imposto devido ao Estado, seja em sede de IRS, para trabalhadores independentes, seja em sede de IRC, para empresas.\u00a0<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Esta medida permite distribuir a carga fiscal ao longo do ano, evitando um pagamento \u00fanico e elevado no final do exerc\u00edcio fiscal.<\/li>\n\n\n\n<li>Por outro lado, a mesma garante que o Estado assegura receita fiscal antecipadamente, n\u00e3o tendo de aguardar pela entrega das declara\u00e7\u00f5es fiscais anuais para receber os impostos.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Em Portugal, o Pagamentos por Conta \u00e9 uma obriga\u00e7\u00e3o fiscal que permite antecipar parte do imposto a pagar ao Estado, aplicando-se tanto a trabalhadores independentes (em sede de IRS) como a empresas (em sede de IRC). Este mecanismo foi criado para distribuir a carga tribut\u00e1ria ao longo do ano fiscal, evitando um pagamento elevado no final.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para al\u00e9m de aliviar a tesouraria dos contribuintes, o Pagamentos por Conta garante uma entrada antecipada de receita para o Estado. Neste guia pr\u00e1tico, explicamos quem est\u00e1 obrigado a faz\u00ea-lo, como calcular os valores devidos, quais os prazos de pagamento e em que situa\u00e7\u00f5es pode haver isen\u00e7\u00e3o ou redu\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><mark class=\"highlight-and-share\"><strong>PARTILHE! <\/strong>Se \u00e9 trabalhador independente ou tem uma empresa, n\u00e3o se esque\u00e7a de fazer os seus PPC! Saiba tudo sobre este assunto neste artigo.<\/mark><\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Dicas para otimizar decis\u00f5es empresariais<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Pretende tomar decis\u00f5es mais estrat\u00e9gicas e sustent\u00e1veis para o crescimento da sua empresa?<br \/>\ud83d\udcca <strong>Descarregue j\u00e1 o nosso guia gratuito!<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b30cb291-c362-4215-8c3b-967d39525a1e\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Quero o meu guia GR\u00c1TIS!<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1355_low-1215x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1355_low-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00cdNDICE DO POST<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#o-que-sao-os-pagamentos-por-conta\" data-level=\"2\">O que s&atilde;o os Pagamentos por Conta?<\/a><\/li><li><a href=\"#quem-esta-obrigado-a-efetuar-pagamentos-por-conta\" data-level=\"2\">Quem est&aacute; obrigado a efetuar Pagamentos por Conta?<\/a><\/li><li><a href=\"#como-sao-calculados-os-ppc\" data-level=\"2\">Como s&atilde;o calculados os PPC?<\/a><\/li><li><a href=\"#prazos-para-pagamento-em-2025\" data-level=\"2\">Prazos para pagamento em 2025<\/a><\/li><li><a href=\"#isencoes-e-reducoes\" data-level=\"2\">Isen&ccedil;&otilde;es e redu&ccedil;&otilde;es<\/a><\/li><li><a href=\"#consequencias-do-nao-pagamento\" data-level=\"2\">Consequ&ecirc;ncias do n&atilde;o pagamento<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.sage.com\/pt-pt\/produtos\/sage-50cloud\/\">Assuma o controlo da sua empresa com a solu\u00e7\u00e3o Sage 50cloud Fatura\u00e7\u00e3o<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"o-que-sao-os-pagamentos-por-conta\">O que s\u00e3o os Pagamentos por Conta?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os PPC consistem em adiantamentos do imposto sobre os rendimentos obtidos durante o ano.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso dos trabalhadores independentes, referem-se ao <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irs\/\">IRS<\/a>, enquanto para as empresas, dizem respeito ao <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">IRC<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estes pagamentos s\u00e3o efetuados em tr\u00eas presta\u00e7\u00f5es ao longo do ano e s\u00e3o posteriormente ajustados com o imposto apurado na declara\u00e7\u00e3o anual de rendimentos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quem-esta-obrigado-a-efetuar-pagamentos-por-conta\">Quem est\u00e1 obrigado a efetuar Pagamentos por Conta?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Trabalhadores Independentes (IRS):<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Est\u00e3o obrigados a efetuar PPC os trabalhadores independentes que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obtenham rendimentos da categoria B (rendimentos empresariais e profissionais); e<\/li>\n\n\n\n<li>Tenham um imposto liquidado superior a 200 \u20ac no ano anterior.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Empresas (IRC):<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/calendario-fiscal-portugal\/\">empresas est\u00e3o obrigadas<\/a> a efetuar PPC se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exercerem, a t\u00edtulo principal, uma atividade de natureza comercial, industrial ou agr\u00edcola;<\/li>\n\n\n\n<li>Tiverem <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/como-a-ai-generativa-no-erp-pode-tornar-a-sua-empresa-mais-competitiva\/\">obtido lucro no ano anterior<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"como-sao-calculados-os-ppc\">Como s\u00e3o calculados os PPC?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Para Trabalhadores Independentes (IRS):<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O c\u00e1lculo baseia-se no imposto liquidado no ano anterior, subtra\u00eddo das reten\u00e7\u00f5es na fonte efetuadas. Basicamente, a f\u00f3rmula a utilizar \u00e9 a seguinte:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPC <\/strong><strong>= (Imposto Liquidado &#8211; Reten\u00e7\u00f5es na Fonte) x 100 %<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este valor \u00e9 dividido em tr\u00eas presta\u00e7\u00f5es iguais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Para Empresas (IRC):<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O c\u00e1lculo depende do volume de neg\u00f3cios da empresa:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, se o <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturacao-eletronica-quais-sao-os-prazos-de-cumprimento-obrigatorios\/\">volume de neg\u00f3cios<\/a> <strong>for igual ou inferior <\/strong>a 500.000 \u20ac:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PPC = (IRC Liquidado &#8211; Reten\u00e7\u00f5es na Fonte) x 80 %<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se o volume de neg\u00f3cios <strong>for superior a 500.000 \u20ac, a f\u00f3rmula a aplicar ser\u00e1:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PPC = (IRC Liquidado &#8211; Reten\u00e7\u00f5es na Fonte) x 95 %<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tal como em sede de IRS, o valor apurado \u00e9 dividido em tr\u00eas presta\u00e7\u00f5es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"prazos-para-pagamento-em-2025\">Prazos para pagamento em 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De acordo com a legisla\u00e7\u00e3o em vigor, os PPC devem ser pagos em tr\u00eas presta\u00e7\u00f5es ao longo do ano:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1\u00aa Presta\u00e7\u00e3o: at\u00e9 31 de julho;<\/li>\n\n\n\n<li>2\u00aa Presta\u00e7\u00e3o: at\u00e9 30 de setembro;<\/li>\n\n\n\n<li>3\u00aa Presta\u00e7\u00e3o: at\u00e9 15 de dezembro.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Caso a data limite coincida com um <strong>fim de semana ou feriado<\/strong>, o pagamento pode ser efetuado no primeiro dia \u00fatil seguinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 nos casos <strong>das empresas <\/strong>que adotam um per\u00edodo anual de imposto diferente do ano civil, os PPC s\u00e3o devidos no 7.\u00ba m\u00eas, no 9.\u00ba m\u00eas e no dia 15 do 12.\u00ba m\u00eas do respetivo <strong>per\u00edodo de tributa\u00e7\u00e3o<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemplo pr\u00e1tico: caso o per\u00edodo de tributa\u00e7\u00e3o da Empresa XYZ seja de 1 de maio at\u00e9 30 de abril de cada ano, esta empresa dever\u00e1 fazer os seus PPC nos meses de novembro e janeiro e no dia 15 de Abril de cada ano.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"isencoes-e-reducoes\">Isen\u00e7\u00f5es e redu\u00e7\u00f5es<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sabia que alguns contribuintes podem beneficiar de isen\u00e7\u00e3o ou redu\u00e7\u00e3o dos PPC? Para sua refer\u00eancia, todos os trabalhadores independentes que tenham <strong>um imposto liquidado inferior a 200 \u20ac no ano anterior est\u00e3o isentos de efetuar <\/strong><strong>PPC<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 no caso das Empresas, todas as que n\u00e3o tenham obtido lucro no ano anterior podem solicitar a dispensa dos Pagamentos por Conta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 importante consultar a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\">Autoridade Tribut\u00e1ria<\/a> ou um contabilista certificado para verificar a elegibilidade para estas isen\u00e7\u00f5es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"consequencias-do-nao-pagamento\">Consequ\u00eancias do n\u00e3o pagamento<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O n\u00e3o cumprimento dos prazos de pagamento dos PPC, seja por esquecimento ou outra raz\u00e3o qualquer, pode resultar em:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Juros compensat\u00f3rios e\/ou de mora sobre os montantes em atraso;<\/li>\n\n\n\n<li>Multas e coimas aplicadas pela <strong>Autoridade Tribut\u00e1ria e Aduaneira<\/strong>; e<\/li>\n\n\n\n<li>Dificuldades na obten\u00e7\u00e3o de certid\u00f5es de n\u00e3o d\u00edvida, essenciais para participar em concursos p\u00fablicos ou obter financiamentos, por exemplo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Os Pagamentos por Conta s\u00e3o uma ferramenta essencial para a gest\u00e3o fiscal tanto de trabalhadores independentes como de empresas em Portugal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compreender o seu funcionamento, prazos e c\u00e1lculos \u00e9 fundamental para evitar penaliza\u00e7\u00f5es e <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/desafios-para-as-pme\/\">garantir uma gest\u00e3o financeira eficiente<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, ap\u00f3s a leitura deste artigo, continuar com d\u00favidas relacionadas com este tema, \u00e9 aconselh\u00e1vel consultar um profissional da \u00e1rea contabil\u00edstica ou fiscal.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Dicas para otimizar decis\u00f5es empresariais<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>\ud83d\udce5\u00a0Descarregue j\u00e1 o seu guia gratuito e otimize a gest\u00e3o da sua empresa!<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b30cb291-c362-4215-8c3b-967d39525a1e\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Quero o meu guia GR\u00c1TIS!<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1403_low-1215x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1403_low-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Saiba mais sobre os t\u00f3picos mencionados neste artigo<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/irc\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIRC\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/irs\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIRS\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tLegisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/obrigacoes-das-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tObriga\u00e7\u00f5es das Empresas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Aprofunde o seu conhecimento<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-10861 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-faturas tag-legislacao business_type-pequenas-empresas business_type-medias-empresas business_type-contabilistas card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-1214x810.jpg\" class=\"card-post__image\" alt=\"Grupo de trabalhadores em reuni\u00e3o de equipa, discutindo estrat\u00e9gias e colaborando em projetos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-27T11:18:54+01:00\">Abril 27, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturacao-eletronica-quais-sao-os-prazos-de-cumprimento-obrigatorios\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tFatura\u00e7\u00e3o eletr\u00f3nica: Quais s\u00e3o os prazos de cumprimento obrigat\u00f3rios?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tConhe\u00e7a os prazos da fatura\u00e7\u00e3o eletr\u00f3nica e os riscos de incumprimento. Evite coimas, erros no IVA e problemas com a AT.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais recentes<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-11338 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-cumprir-legislacao tag-financas tag-irs business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/como-o-irs-jovem-pode-melhorar-a-tua-situacao-financeira\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965462186-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas conversando durante uma reuni\u00e3o.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965462186-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965462186-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965462186-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-03T12:29:39+01:00\">Abril 3, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tO que implica o IRS Jovem 2025 para a sua empresa?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-6998 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-empresas tag-faturacao tag-faturas tag-irs tag-iva business_type-pequenas-empresas industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/ano-novo-negocio-novo-como-iniciar-atividade\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-11-21T17:57:22+00:00\">Novembro 21, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAno novo, neg\u00f3cio novo! Como iniciar atividade?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-4405 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-despesas tag-financas tag-irs business_type-pequenas-empresas industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/retencao-na-fonte\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1318358062-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada numa mesa com um port\u00e1til aberto, rodeada por caixas e prateleiras num armaz\u00e9m. No fundo, v\u00eaem-se trabalhadores com coletes de alta visibilidade a movimentar mercadorias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1318358062-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1318358062-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1318358062-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-10-28T12:22:58+00:00\">Outubro 28, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tA reten\u00e7\u00e3o na fonte: Entenda o que \u00e9 e como funciona\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-4502 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos category-tecnologia-e-inovacao tag-cumprir-legislacao tag-gestao-da-mudanca tag-legislacao tag-obrigacoes-das-empresas tag-recursos-humanos tag-rgpd business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/instrucoes-negocios-rgpd\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1350603328-684x384.jpg\" class=\"card-post__image\" alt=\"Consultor a conversar animadamente com o seu cliente, ambos a sorrir e a partilhar ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1350603328-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1350603328-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1350603328-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-09-22T09:49:39+01:00\">Setembro 22, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo preparar pequenas empresas para cumprir o RGPD: Guia pr\u00e1tico\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Descubra tudo sobre os Pagamentos por Conta em Portugal: quem est\u00e1 obrigado, como se calcula, prazos e isen\u00e7\u00f5es para trabalhadores e 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