{"id":4481,"date":"2017-08-31T11:30:49","date_gmt":"2017-08-31T11:30:49","guid":{"rendered":"\/pt-pt\/blog\/?p=73"},"modified":"2025-12-03T15:35:05","modified_gmt":"2025-12-03T15:35:05","slug":"tabela-documentos-comerciais-clientes","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/tabela-documentos-comerciais-clientes\/","title":{"rendered":"SAF-T \u2013 Tabela 4.1: Documentos comerciais a clientes"},"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\/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\tSAF-T \u2013 Tabela 4.1: Documentos comerciais a clientes\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 \"><time class=\"entry-date published\" datetime=\"2017-08-31T11:30:49+01:00\">Agosto 31, 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=\"SAF-T \u2013 Tabela 4.1: Documentos comerciais a clientes\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/tabela-documentos-comerciais-clientes\/\"\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\/brunolagos\/\">\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\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/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>A <strong>Tabela Documentos Comerciais a Clientes<\/strong> \u00e9 constitu\u00edda por todos os documentos de venda e retificativos emitidos pela empresa, incluindo os documentos anulados, devidamente assinalados (ver campo 4.14.8. \u2013 Tipo de documento), para permitir verificar a sequencialidade da numera\u00e7\u00e3o dos documentos dentro de cada s\u00e9rie documental, que deve ter uma numera\u00e7\u00e3o pelo menos anual.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-esta-tabela-e-constituida-por-quatro-campos-de-grau-3-todos-de-caracter-obrigatorio-estes-campos-apresentam-a-seguinte-informacao\">Esta tabela \u00e9 constitu\u00edda por quatro campos de grau 3, todos de car\u00e1cter obrigat\u00f3rio.Estes campos apresentam a seguinte informa\u00e7\u00e3o:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00famero de registos de documentos comerciais;<\/li>\n\n\n\n<li>Total dos d\u00e9bitos;<\/li>\n\n\n\n<li>Total dos cr\u00e9ditos;<\/li>\n\n\n\n<li>Documento de venda.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quanto-ao-campo-4-1-4-documento-de-venda-o-mesmo-subdivide-se-em-vinte-e-uma-categorias-a-saber\">Quanto ao campo 4.1.4. \u2013 Documento de venda, o mesmo subdivide-se em vinte e uma categorias, a saber:<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<table style=\"height: 350px;\" width=\"560\">\n<tbody>\n<tr>\n<td>\n<ol>\n<li>Identifica\u00e7\u00e3o \u00fanica do documento de venda;<\/li>\n<li>C\u00f3digo \u00danico do Documento;<\/li>\n<li>Situa\u00e7\u00e3o do documento;<\/li>\n<li>Chave do documento (Hash);<\/li>\n<li>Chave de controlo (HashControl);<\/li>\n<li>Per\u00edodo contabil\u00edstico;<\/li>\n<li>Data do documento de venda;<\/li>\n<li>Tipo de documento (InvoiceType);<\/li>\n<li>Regimes especiais;<\/li>\n<li>C\u00f3digo do utilizador;<\/li>\n<li>C\u00f3digo CAE;<\/li>\n<li>Data de grava\u00e7\u00e3o do documento;<\/li>\n<li>Identificador da transa\u00e7\u00e3o;<\/li>\n<li>Identificador do cliente<\/li>\n<li>Local de descarga<\/li>\n<li>Local de carga<\/li>\n<li>Data e hora de fim de transporte<\/li>\n<li>Data e hora para o in\u00edcio de transporte<\/li>\n<li>Linha;<\/li>\n<li>Totais do documento;<\/li>\n<li>Reten\u00e7\u00e3o na fonte.<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Algumas destas 21 categorias subdividem-se em subcategorias.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comecemos-por-analisar-o-campo-4-1-4-3-situacao-do-documento-nbsp-em-que-se-solicita-a-seguinte-informacao\">Comecemos por analisar o campo 4.1.4.3 \u2013 Situa\u00e7\u00e3o do documento&nbsp;em que se solicita a seguinte informa\u00e7\u00e3o:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estado atual do documento<\/li>\n\n\n\n<li>Data e hora do estado atual do documento;<\/li>\n\n\n\n<li>Motivo da altera\u00e7\u00e3o de estado (N\u00e3o obrigat\u00f3rio);<\/li>\n\n\n\n<li>C\u00f3digo do utilizador;<\/li>\n\n\n\n<li>Origem do documento.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-campo-4-1-4-9-regimes-especiais-nbsp-tambem-apresenta-subdivisoes-a-informacao-que-a-norma-exige-e-a-seguinte\">O campo 4.1.4.9. \u2013 Regimes especiais&nbsp;tamb\u00e9m apresenta subdivis\u00f5es. A informa\u00e7\u00e3o que a norma exige \u00e9 a seguinte:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indicador de autofatura\u00e7\u00e3o;<\/li>\n\n\n\n<li>Indicador de regime de IVA de Caixa;<\/li>\n\n\n\n<li>Indicador de fatura\u00e7\u00e3o emitida em nome e por conta de terceiros;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-em-seguida-temos-o-campo-4-1-4-15-local-de-entrega-nbsp-que-se-desagrega-do-seguinte-modo\">Em seguida temos o campo 4.1.4.15. \u2013 Local de entrega&nbsp;que se desagrega do seguinte modo:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identificador da entrega (N\u00e3o obrigat\u00f3rio);<\/li>\n\n\n\n<li>Data da entrega (N\u00e3o obrigat\u00f3rio);<\/li>\n\n\n\n<li>Identificador do armaz\u00e9m de destino (N\u00e3o obrigat\u00f3rio);<\/li>\n\n\n\n<li>Localiza\u00e7\u00e3o dos bens no armaz\u00e9m de destino (N\u00e3o obrigat\u00f3rio);<\/li>\n\n\n\n<li>Morada;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ambos-os-campos-4-1-4-15-5-morada-nbsp-e-4-1-4-16-local-de-carga-nbsp-solicitam-a-seguinte-informacao-com-caracter-de-obrigatoriedade\">Ambos os campos 4.1.4.15.5. \u2013 Morada&nbsp;e 4.1.4.16. \u2013 Local de carga&nbsp;solicitam a seguinte informa\u00e7\u00e3o <u>com car\u00e1cter de obrigatoriedade<\/u>:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Morada detalhada;<\/li>\n\n\n\n<li>Localidade;<\/li>\n\n\n\n<li>C\u00f3digo postal;<\/li>\n\n\n\n<li>Pa\u00eds;<\/li>\n\n\n\n<li>Valor a d\u00e9bito;<\/li>\n\n\n\n<li>Valor a cr\u00e9dito;<\/li>\n\n\n\n<li>Taxa de imposto;<\/li>\n\n\n\n<li>C\u00f3digo do motivo de isen\u00e7\u00e3o de imposto;<\/li>\n\n\n\n<li>Motivo da isen\u00e7\u00e3o de imposto;<\/li>\n\n\n\n<li>Montante do imposto;<\/li>\n\n\n\n<li>Percentagem da taxa de imposto;<\/li>\n\n\n\n<li>C\u00f3digo da taxa;<\/li>\n\n\n\n<li>Pa\u00eds ou regi\u00e3o do imposto;<\/li>\n\n\n\n<li>C\u00f3digo do tipo de imposto;<\/li>\n\n\n\n<li>N\u00famero de linha;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-campo-4-1-4-19-linha-nbsp-e-um-campo-com-um-volume-de-informacao-muito-extenso-pelo-nbsp-que-apenas-referiremos-a-informacao-de-caracter-obrigatori-o\">O campo 4.1.4.19 \u2013 Linha&nbsp;\u00e9 um campo com um volume de informa\u00e7\u00e3o muito extenso pelo &nbsp;que apenas referiremos a informa\u00e7\u00e3o de <u>car\u00e1cter obrigat\u00f3ri<\/u>o:<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-numero-de-linha-o-campo-4-1-4-19-linha-nbsp-e-um-campo-com-um-volume-de-informacao-muito-extenso-pelo-nbsp-que-apenas-referiremos-a-informacao-de-caracter-obrigatori-o\"><span style=\"font-size: 16px;\"><br>\nN\u00famero de linha;<\/span>O campo 4.1.4.19 \u2013 Linha&nbsp;\u00e9 um campo com um volume de informa\u00e7\u00e3o muito extenso pelo &nbsp;que apenas referiremos a informa\u00e7\u00e3o de <u>car\u00e1cter obrigat\u00f3ri<\/u>o:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identificador do produto ou servi\u00e7o;<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o do produto ou servi\u00e7o;<\/li>\n\n\n\n<li>Quantidade;<\/li>\n\n\n\n<li>Unidade de medida;<\/li>\n\n\n\n<li>Pre\u00e7o unit\u00e1rio;<\/li>\n\n\n\n<li>Valor tribut\u00e1vel unit\u00e1rio;<\/li>\n\n\n\n<li>Data de envio da mercadoria ou presta\u00e7\u00e3o;<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o da linha;<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o da linha;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quanto-ao-campo-4-1-4-20-totais-do-documento-nbsp-a-informacao-de-caracter-obrigatorio-consiste-em\">Quanto ao campo 4.1.4.20 \u2013 Totais do documento<strong><em>&nbsp;<\/em><\/strong>a informa\u00e7\u00e3o de car\u00e1cter obrigat\u00f3rio consiste em:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valor do imposto a pagar;<\/li>\n\n\n\n<li>Total do documento sem impostos;<\/li>\n\n\n\n<li>Total do documento com impostos;<\/li>\n\n\n\n<li>C\u00f3digo de moeda;<\/li>\n\n\n\n<li>Valor total em moeda estrangeira;<\/li>\n\n\n\n<li>Taxa de c\u00e2mbio;<\/li>\n\n\n\n<li>Montante do pagamento;<\/li>\n\n\n\n<li>Data do pagamento.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-por-fim-devemos-destacar-que-no-campo-4-1-4-21-retencao-na-fonte-nbsp-apenas-e-de-preenchimento-obrigatorio-o-campo-4-1-4-21-3-montante-da-retencao-na-fonte\">Por fim devemos destacar que no campo 4.1.4.21. \u2013 Reten\u00e7\u00e3o na fonte&nbsp;apenas \u00e9 de preenchimento obrigat\u00f3rio o campo 4.1.4.21.3. \u2013 Montante da reten\u00e7\u00e3o na fonte.<\/h2>\n\n\n\n<p>A Portaria n.\u00ba 302\/2016, de 2\/12, introduziu as seguintes altera\u00e7\u00f5es a esta tabela:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O campo 4.1. continha uma remiss\u00e3o para o campo 4.1.4.7., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.8.;<\/li>\n\n\n\n<li>O campo 4.1.1. continha uma remiss\u00e3o para o campo 4.1.4.2.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.1.;<\/li>\n\n\n\n<li>O campo 4.1.2. continha uma remiss\u00e3o para o campo 4.1.4.18.11., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.13.;<\/li>\n\n\n\n<li>O campo 4.1.2. continha uma remiss\u00e3o para o campo 4.1.4.2.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.1.;<\/li>\n\n\n\n<li>O campo 4.1.3. continha uma remiss\u00e3o para o campo 4.1.4.18.12., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.14.;<\/li>\n\n\n\n<li>O campo 4.1.3. continha uma remiss\u00e3o para o campo 4.1.4.2.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.1.4.1.;<\/li>\n\n\n\n<li>Esta Portaria introduz um novo campo (1.4.2) com a seguinte designa\u00e7\u00e3o \u2013 C\u00f3digo \u00danico do Documento. Este campo deve ser preenchido com \u00ab0\u00bb (zero) at\u00e9 \u00e0 sua regulamenta\u00e7\u00e3o;<\/li>\n\n\n\n<li>A introdu\u00e7\u00e3o do novo campo obrigou a renumerar os campos j\u00e1 existentes.<\/li>\n<\/ul>\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\/financas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinan\u00e7as\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\/software\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tSoftware\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-13966 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-ies tag-obrigacoes-das-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_0453-1214x810.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\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.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=\"2026-06-03T15:43:19+01:00\">Junho 3, 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\/fecho-do-semestre-checklist-ies\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tChecklist final antes da submiss\u00e3o da IES e fecho do 1\u00ba semestre\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\tPrepare o fecho do 1\u00ba semestre e a submiss\u00e3o da IES com uma checklist pr\u00e1tica para evitar erros fiscais e contabil\u00edsticos.\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-13960 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-faturacao tag-financas tag-irs 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\/validacao-de-faturas-erros\/\"\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-530281091-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-1440x810.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=\"2026-05-27T13:08:46+01:00\">Maio 27, 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\">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\tValida\u00e7\u00e3o de faturas: Erros que podem causar problemas com a AT\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-13852 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-cumprir-legislacao tag-gestao-empresas tag-software business_type-pequenas-empresas business_type-medias-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\/plataforma-servicos-interoperabilidade-psi\/\"\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-650855421-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada num escrit\u00f3rio, a trabalhar num computador de secret\u00e1ria, com outros postos de trabalho e pessoas desfocadas ao fundo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-1440x810.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=\"2026-04-29T10:57:32+01:00\">Abril 29, 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\tPlataforma de Servi\u00e7os de Interoperabilidade: O que muda na comunica\u00e7\u00e3o com a Seguran\u00e7a Social\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturacao-eletronica-quais-sao-os-prazos-de-cumprimento-obrigatorios\/\"\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\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-684x384.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\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=\"2026-04-27T11:18:54+01:00\">Abril 27, 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\tFatura\u00e7\u00e3o eletr\u00f3nica: Quais s\u00e3o os prazos de cumprimento obrigat\u00f3rios?\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-4506 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-empresas tag-financas tag-gestao-empresas tag-irc 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\/evitar-erros-centrais-irc\/\"\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\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg\" class=\"card-post__image\" alt=\"Mulher loira com camisa azul a conversar animadamente numa reuni\u00e3o de trabalho, enquanto os colegas, vistos de costas, escutam atentamente. Ambiente profissional e colaborativo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.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=\"2026-04-16T09:24:50+01:00\">Abril 16, 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\tComo evitar erros centrais na entrega da declara\u00e7\u00e3o Modelo 22\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\tA Tabela Documentos Comerciais a Clientes \u00e9 constitu\u00edda por todos os documentos de venda e retificativos emitidos pela empresa, incluindo os documentos anulados, devidamente assinalados (ver campo 4.14.8. \u2013 Tipo de documento), para permitir verificar a sequencialidade da numera\u00e7\u00e3o dos documentos dentro de cada s\u00e9rie documental, que deve ter uma numera\u00e7\u00e3o pelo menos anual. Esta tabela \u00e9 constitu\u00edda por quatro campos de grau 3, todos de car\u00e1cter obrigat\u00f3rio.Estes campos apresentam a seguinte informa\u00e7\u00e3o: N\u00famero de registos de documentos comerciais; Total dos d\u00e9bitos; Total dos cr\u00e9ditos; Documento de venda. Quanto ao campo 4.1.4. \u2013 Documento de venda, o mesmo subdivide-se em vinte e uma categorias, a saber: 12.\u00a0\u00a0 Data de grava\u00e7\u00e3o do documento; 13.\u00a0\u00a0 Identificador da transac\u00e7\u00e3o; 14.\u00a0\u00a0 Identificador do cliente 15.\u00a0\u00a0 Local de descarga 16.\u00a0\u00a0 Local de carga 17.\u00a0\u00a0 Data e hora de fim de transporte 18.\u00a0\u00a0 Data e hora para o in\u00edcio de transporte 19.\u00a0\u00a0 Linha; 20.\u00a0\u00a0 Totais do documento; 21.\u00a0\u00a0 Reten\u00e7\u00e3o na fonte. \u00a0 Identifica\u00e7\u00e3o \u00fanica do documento de venda; C\u00f3digo \u00danico do Documento; Situa\u00e7\u00e3o do documento; Chave do documento (Hash); Chave de controlo (HashControl); Per\u00edodo contabil\u00edstico; Data do documento de venda; Tipo de documento (InvoiceType); Regimes especiais; C\u00f3digo do utilizador; C\u00f3digo CAE; \u00a0 Algumas destas 21 categorias \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":274,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[25,16],"tags":[52,67,71,191],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","tag-contabilidade","tag-financas","tag-legislacao","tag-software","business_type-contabilistas"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-675926198_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\/4481","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\/799"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=4481"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4481\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/274"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4481"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4481"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4481"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4481"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4481"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4481"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}