{"id":4457,"date":"2017-03-17T10:07:59","date_gmt":"2017-03-17T10:07:59","guid":{"rendered":"\/pt-pt\/blog\/?p=45"},"modified":"2026-01-08T11:52:35","modified_gmt":"2026-01-08T11:52:35","slug":"irs-2016-folha-rosto","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irs-2016-folha-rosto\/","title":{"rendered":"IRS de 2016 a entregar em 2017: Principais Altera\u00e7\u00f5es na Folha de Rosto"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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\/cumprir-legislacao-em-vigor\/\" class=\"entry-header__link\">Cumprir legisla\u00e7\u00e3o em vigor<\/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\tIRS de 2016 a entregar em 2017: Principais Altera\u00e7\u00f5es na Folha de Rosto\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super-1064x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"Pai com crian\u00e7a\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super-1064x810.jpg 1064w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super-1536x1169.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super.jpg 1675w\" sizes=\"(max-width: 1064px) 100vw, 1064px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2017-03-17T10:07:59+00:00\">Mar\u00e7o 17, 2017<\/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=\"IRS de 2016 a entregar em 2017: Principais Altera\u00e7\u00f5es na Folha de Rosto\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irs-2016-folha-rosto\/\"\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\/keirthomasbryant\/\">\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\/2025\/04\/Keir-350x350.jpg\" class=\"entry-author__image\" alt=\"Keir Thomas-Bryant\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/04\/Keir-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/04\/Keir.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/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<p class=\"wp-block-paragraph\">Por esta altura do ano, temos de nos preparar para cumprir uma obriga\u00e7\u00e3o declarativa a que vulgarmente chamamos \u201c<strong>entregar o IRS<\/strong>\u201d. Em tempos idos, t\u00ednhamos de nos deslocar a uma \u201cReparti\u00e7\u00e3o de Finan\u00e7as\u201d, comprar os impressos, somar as faturas guardadas durante o ano, receber a declara\u00e7\u00e3o de rendimentos da entidade patronal, preencher os formul\u00e1rios, voltar \u00e0 \u201cReparti\u00e7\u00e3o de Finan\u00e7as\u201d e aguardar numa fila para entregar o IRS. Felizmente que hoje em dia <strong>os procedimentos est\u00e3o mais simplificados<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-qual-a-principal-alteracao-que-ocorre-este-ano\">1 \u2013 Qual a principal altera\u00e7\u00e3o que ocorre este ano?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A principal altera\u00e7\u00e3o \u00e9 a forma e o prazo de entrega. Anteriormente havia duas fases de entrega e para cada fase havia um prazo. Este ano h\u00e1 apenas uma fase e um prazo. A fase para entrega do IRS, independentemente dos rendimentos recebidos, \u00e9 de 1 de Abril e 31 de Maio. Em Maio. \u00e9 entregue no Portal das Finan\u00e7as um conjunto muito vasto de declara\u00e7\u00f5es pelo que n\u00e3o devemos deixar a entrega para os \u00faltimos dias.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-os-formularios-foram-alterados\">2 \u2013 Os formul\u00e1rios foram alterados?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sim. Foram alterados a folha de Rosto, o Anexo D (Transpar\u00eancia Fiscal, \u2013 Imputa\u00e7\u00e3o de Rendimentos; Heran\u00e7a Indivisa), o Anexo G (Mais valias e outros incrementos patrimoniais), o Anexo I (Rendimentos de Heran\u00e7a Indivisa) e o Anexo J (Rendimentos obtidos no estrangeiro).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-devemos-ter-alguma-preocupacao-especial-com-os-formularios-nao-alterados\">3 \u2013 Devemos ter alguma preocupa\u00e7\u00e3o especial com os formul\u00e1rios n\u00e3o<br>\nalterados?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sim, devemos ter em aten\u00e7\u00e3o as modifica\u00e7\u00f5es que ocorreram nas instru\u00e7\u00f5es do Anexo H.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-quais-sao-as-mudancas-que-foram-efetuadas-na-folha-de-rosto\">4 \u2013 Quais s\u00e3o as mudan\u00e7as que foram efetuadas na Folha de Rosto?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na folha de rosto foram alterados os quadros 6B, 8B e 11. O quadro 6B destina-se a indicar os dependentes que se encontram em guarda conjunta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foram inseridos novos campos para assinalar se o dependente em guarda conjunta faz parte do agregado familiar do contribuinte que est\u00e1 a entregar a declara\u00e7\u00e3o, assinalando \u201cSP\u201d, ou se faz parte do agregado do outro progenitor devendo assinalar \u201cOutro progenitor\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No quadro 8B, o campo 06 passou a incluir como \u201cN\u00e3o Residente\u201d, para al\u00e9m dos Estados Membros da Uni\u00e3o Europeia, o Espa\u00e7o Econ\u00f3mico Europeu (EEE). No quadro 11 os contribuintes podem consignar (atribuir \/ dar) 0,5% do seu IRS\/consignar o beneficio de 15% do IVA suportado para institui\u00e7\u00f5es religiosas ou IPSS ou entidades de utilidade p\u00fablica. Neste quadro foi inclu\u00eddo um novo campo para identifica\u00e7\u00e3o das institui\u00e7\u00f5es culturais com estatuto de utilidade p\u00fablica, de acordo com as altera\u00e7\u00f5es introduzidas ao artigo 152. \u00ba do C\u00f3digo do IRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No texto seguinte&nbsp;iremos analisar a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-automatica-dos-rendimentos\/\">Declara\u00e7\u00e3o Autom\u00e1tica de Rendimentos<\/a> que ser\u00e1 a grande novidade na entrega do IRS referente a 2016, a entregar entre 1 de Abril e 31 de Maio.<\/p>\n\n\n\n<div class=\"single-cta\">\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\">Sage for Accountants<\/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>Informa\u00e7\u00e3o e inova\u00e7\u00e3o em tempo real: a contabilidade do futuro. Aumente a efici\u00eancia do seu neg\u00f3cio de Contabilidade, com automatiza\u00e7\u00e3o de tarefas morosas. Ganhe a possibilidade de trabalhar \u00e0 dist\u00e2ncia e escolha a solu\u00e7\u00e3o mais adequada \u00e0 sua situa\u00e7\u00e3o.<\/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=\"https:\/\/www.sage.com\/pt-pt\/contabilistas\/sage-for-accountants\/\"\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\tid=\"cta-id-4879\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Descubra mais<\/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=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-685899594-1-1064x810.jpg\" class=\"single-cta__image\" alt=\"Contabilista sentada em secret\u00e1ria\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-685899594-1-1064x810.jpg 1064w\" 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\/contabilidade\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tContabilidade\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\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\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\/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\/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\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\/pessoas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPessoas\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\/tecnologia\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTecnologia\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-14269 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-contabilidade tag-digital business_type-contabilistas card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure 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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=\"2026-10-23T08:53:53+01:00\">Outubro 23, 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\/ciberseguranca-gabinetes-contabilidade-dados-clientes\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tCiberseguran\u00e7a nos gabinetes de contabilidade: checklist para proteger os dados dos clientes\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\tCiberseguran\u00e7a nos gabinetes de contabilidade: veja como proteger dados dos clientes, controlar acessos e responder a incidentes.\u00a0\u00a0\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-14263 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-contabilidade tag-novidades-legais tag-tomar-decisoes-financeiras 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\/fraude-pagamentos-controlo\/\"\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\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg\" class=\"card-post__image\" alt=\"Duas colegas de trabalho conversando no escrit\u00f3rio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0470-768x512.jpeg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0470-1214x810.jpeg 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\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=\"2026-10-19T11:11:06+01:00\">Outubro 19, 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\tFraude nos pagamentos empresariais: que controlos rever antes de autorizar uma transfer\u00eancia\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-12250 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/guia-fecho-contas-boas-praticas-contabilistas-consultores\/\"\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-1325244864-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a trabalhar em frente ao seu computador.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.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=\"2026-10-13T09:04:15+01:00\">Outubro 13, 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\">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\tGuia estrat\u00e9gico de fecho de contas 2026\/27 para contabilistas e consultores\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-13329 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-empresas business_type-pequenas-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/simplificacao-ciclo-contributivo\/\"\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-612854434-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa sala de reuni\u00f5es moderna, discutindo e colaborando em torno de uma mesa. Tr\u00eas delas est\u00e3o sentadas e uma est\u00e1 de p\u00e9, apresentando algo num quadro branco. A mesa est\u00e1 coberta com port\u00e1teis, documentos e canetas. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente profissional e din\u00e2mico.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-768x662.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg 939w\" 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=\"2026-10-08T12:24:38+01:00\">Outubro 8, 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\">8 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\tSimplifica\u00e7\u00e3o do Ciclo Contributivo: o que muda e como preparar-se para 2027\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-11185 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-contabilidade tag-continuidade-do-negocio tag-crescimento tag-tomar-decisoes-financeiras 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\/orcamento-empresarial-como-criar-e-manter-o-controle-financeiro\/\"\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-1282134863-684x384.jpg\" class=\"card-post__image\" alt=\"Empreendedor sorridente no seu neg\u00f3cio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-1440x810.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=\"2026-10-07T08:14:21+01:00\">Outubro 7, 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\">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\tOr\u00e7amento empresarial 2027: como controlar desvios e atualizar previs\u00f5es\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>\t\t\t\tPor esta altura do ano temos de nos preparar para cumprir uma obriga\u00e7\u00e3o declarativa a que vulgarmente chamamos \u201centregar o IRS\u201d. Em tempos idos t\u00ednhamos de nos deslocar a uma \u201cReparti\u00e7\u00e3o de Finan\u00e7as\u201d, comprar os impressos, somar as faturas guardadas durante o ano, receber a declara\u00e7\u00e3o de rendimentos da entidade patronal, preencher os formul\u00e1rios, voltar \u00e0 \u201cReparti\u00e7\u00e3o de Finan\u00e7as\u201d e aguardar numa fila para entregar o IRS. Felizmente que hoje em dia os procedimentos est\u00e3o mais simplificados. O que se pretende com este texto \u00e9 alertar para as principais altera\u00e7\u00f5es com que nos iremos deparar este ano. A metodologia utilizada ser\u00e1 a pergunta \/ resposta e, caso o leitor n\u00e3o se reveja em nenhuma delas, poder\u00e1 coloca-las diretamente (tentaremos responder o mais depressa poss\u00edvel). 1 \u2013 Qual a principal altera\u00e7\u00e3o que ocorre este ano? Na minha opini\u00e3o, a principal altera\u00e7\u00e3o \u00e9 a forma e o prazo de entrega. Anteriormente havia duas fases de entrega e para cada fase havia um prazo. Este ano h\u00e1 apenas uma fase e um prazo. A fase para entrega do IRS, independentemente dos rendimentos recebidos, \u00e9 de 1 de Abril e 31 de Maio. Em Maio. \u00e9 entregue no Portal das Finan\u00e7as um conjunto muito \u2026\t\t<\/p>\n","protected":false},"author":280,"featured_media":200,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"IRS de 2016 a entregar em 2017: Principais Altera\u00e7\u00f5es na Folha de Rosto - SAGE","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"25","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[25,16],"tags":[52,70,236,75,212,223],"business_type":[2,135],"context":[],"industry":[],"persona":[41,51,42],"imagine_tag":[136,155],"coauthors":[587],"class_list":["post-4457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-irs","tag-obrigacoes-das-empresas","tag-pessoas","tag-tecnologia","business_type-pequenas-empresas","business_type-contabilistas"],"sage_meta":{"region":"pt-pt","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-519692991_super.jpg","imagine_tags":{"136":"Contabilistas","155":"Legal"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=4457"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4457\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/200"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4457"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4457"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4457"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4457"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4457"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4457"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}