{"id":4543,"date":"2017-08-24T11:43:56","date_gmt":"2017-08-24T11:43:56","guid":{"rendered":"\/pt-pt\/blog\/?p=198"},"modified":"2025-12-03T15:35:09","modified_gmt":"2025-12-03T15:35:09","slug":"saft-tabela-pagamentos-emitidos","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/saft-tabela-pagamentos-emitidos\/","title":{"rendered":"SAF-T: tabela 4.4 \u2013 Documentos de recibos emitidos"},"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\tSAF-T: tabela 4.4 \u2013 Documentos de recibos emitidos\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=\"2017-08-24T11:43:56+01:00\">Agosto 24, 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: tabela 4.4 \u2013 Documentos de recibos emitidos\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/saft-tabela-pagamentos-emitidos\/\"\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 Tabela de Recibos emitidos deve conter recibos emitidos, criados ap\u00f3s a entrada em vigor da presente estrutura (<u>1 de julho de 2017<\/u>). Esta tabela \u00e9 constitu\u00edda por quatro campos de grau 3, todos de car\u00e1cter obrigat\u00f3rio.<\/p>\n\n\n\n<p>Estes campos apresentam a seguinte informa\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00famero de registos de recibos emitidos;<\/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 recibo emitido.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quanto-ao-campo-4-4-4-documento-de-recibo-emitido-o-mesmo-subdivide-se-em-dezasseis-categorias-a-saber\">Quanto ao campo 4.4.4. \u2013 Documento de recibo emitido, o mesmo subdivide-se em dezasseis categorias, a saber:<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identifica\u00e7\u00e3o \u00fanica do recibo;<\/li>\n\n\n\n<li>C\u00f3digo \u00danico do Documento;<\/li>\n\n\n\n<li>Per\u00edodo contabil\u00edstico;<\/li>\n\n\n\n<li>Identificador da transa\u00e7\u00e3o;<\/li>\n\n\n\n<li>Data do recibo;<\/li>\n\n\n\n<li>Tipo de recibo;<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o do pagamento;<\/li>\n\n\n\n<li>N\u00famero gerado pela aplica\u00e7\u00e3o;<\/li>\n\n\n\n<li>Situa\u00e7\u00e3o do documento;<\/li>\n\n\n\n<li>Forma de pagamento;<\/li>\n\n\n\n<li>C\u00f3digo do utilizador;<\/li>\n\n\n\n<li>Data de grava\u00e7\u00e3o do recibo;<\/li>\n\n\n\n<li>Identificador do cliente;<\/li>\n\n\n\n<li>Linha;<\/li>\n\n\n\n<li>Totais do documento;<\/li>\n\n\n\n<li>Reten\u00e7\u00e3o na fonte.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-algumas-destas-16-categorias-subdividem-se-em-subcategorias-comecemos-por-analisar-o-campo-4-4-9-situacao-do-documento-em-que-se-solicita-a-seguinte-informacao\">Algumas destas 16 categorias subdividem-se em subcategorias. Comecemos por analisar o campo 4.4.9. \u2013 Situa\u00e7\u00e3o do documento, em que se solicita a seguinte informa\u00e7\u00e3o:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estado atual do recibo;<\/li>\n\n\n\n<li>Data e hora do estado atual do recibo;<\/li>\n\n\n\n<li>Motivo da altera\u00e7\u00e3o de estado do recibo (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-4-3-4-10-formas-de-pagamento-nbsp-subdivide-se-em\">O campo 4.3.4.10. \u2013 Formas de pagamento&nbsp;subdivide-se em:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Meios de pagamento;<\/li>\n\n\n\n<li>Montante de pagamento;<\/li>\n\n\n\n<li>Data de pagamento.<\/li>\n\n\n\n<li>C\u00f3digo do tipo de imposto;<\/li>\n\n\n\n<li>Pa\u00eds ou regi\u00e3o do imposto;<\/li>\n\n\n\n<li>C\u00f3digo da taxa;<\/li>\n\n\n\n<li>Percentagem da taxa de imposto;<\/li>\n\n\n\n<li>Montante do imposto;<\/li>\n\n\n\n<li>Motivo da isen\u00e7\u00e3o de imposto;<\/li>\n\n\n\n<li>C\u00f3digo do motivo de isen\u00e7\u00e3o 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-4-4-4-14-linha-nbsp-e-um-campo-com-um-volume-de-informacao-muito-extenso-pelo-que-apenas-referiremos-a-informacao-de-caracter-de-obrigatori-o\">O campo 4.4.4.14. \u2013 Linha&nbsp;\u00e9 um campo com um volume de informa\u00e7\u00e3o muito extenso, pelo que apenas referiremos a informa\u00e7\u00e3o de <u>car\u00e1cter de obrigat\u00f3ri<\/u>o:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Refer\u00eancia ao documento de origem;<\/li>\n\n\n\n<li>N\u00famero do documento de origem;<\/li>\n\n\n\n<li>Data do documento de origem;<\/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<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quanto-ao-campo-4-4-4-15-totais-do-documento-a-informacao-de-caracter-obrigatorio-consiste-em\">Quanto ao campo 4.4.4.15. \u2013 Totais do documento, 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>Montante do desconto;<\/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<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-por-fim-no-campo-4-4-4-16-retencao-na-fonte-a-informacao-de-caracter-obrigatorio-consiste-em-indicar-o-montante-de-imposto-retido-a-portaria-n-\u00ba-302-2016-de-2-12-introduziu-as-seguintes-alteracoes-a-esta-tabela\">Por fim, no campo 4.4.4.16. \u2013 Reten\u00e7\u00e3o na fonte, a informa\u00e7\u00e3o de car\u00e1cter obrigat\u00f3rio consiste em indicar o montante de imposto retido. A Portaria n.\u00ba 302\/2016, de 2\/12, introduziu as seguintes altera\u00e7\u00f5es a esta tabela:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O campo 4.4. continha uma remiss\u00e3o para o campo 4.4.4.5., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.3.4.6.;<\/li>\n\n\n\n<li>O campo 4.4.1. continha uma remiss\u00e3o para o campo 4.4.4.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.3.4.9.1.;<\/li>\n\n\n\n<li>O campo 4.4.2. continha uma remiss\u00e3o para o campo 4.4.4.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.3.4.9.1.;<\/li>\n\n\n\n<li>Esta Portaria introduz um novo campo (4.4.2) 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>O actual campo 4.4.4.4. Identificador da transa\u00e7\u00e3o\u00a0(antigo campo 4.4.4.3.) deixou de ter a remiss\u00e3o para o campo 1.4.;<\/li>\n\n\n\n<li>O actual campo 4.4.4.9.5. Origem do documento\u00a0correspondia ao antigo campo 4.4.4.9.;<\/li>\n\n\n\n<li>Ao actual campo 4.4.4.10.1. Meios de pagamento\u201dfoi acrescentado o c\u00f3digo CI \u2013 Cr\u00e9dito document\u00e1rio internacional. O c\u00f3digo \u201cTR\u201d passou a ter a designa\u00e7\u00e3o T\u00edtulos de compensa\u00e7\u00e3o extra-salarial;<\/li>\n\n\n\n<li>O campo 4.4.4.14.6. passa a conter uma remiss\u00e3o para o campo 4.4.4.14.6.1. que anteriormente n\u00e3o existia;<\/li>\n\n\n\n<li>O campo 4.4.4.14.6.3., continha uma remiss\u00e3o para o campo 5.1.1., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.4.4.14.6.1.;<\/li>\n\n\n\n<li>Ao actual campo 4.4.4.14.6.5. Montante do imposto<strong><em>\u00a0<\/em><\/strong>foi acrescentado a seguinte express\u00e3o nas notas t\u00e9cnicas Este valor, multiplicado pela quantidade (Quantity) concorre para o valor de imposto a pagar (TaxPayable).\u201d:<\/li>\n\n\n\n<li>O actual campo 4.4.4.14.7. Motivo de isen\u00e7\u00e3o de imposto\u00a0correspondia ao antigo campo 4.4.4.14.6.6.);<\/li>\n\n\n\n<li>Esta Portaria introduz um novo campo (4.4.14.8.) com a seguinte designa\u00e7\u00e3o \u2013 C\u00f3digo do motivo de isen\u00e7\u00e3o de imposto. Este campo deve ser preenchido com o c\u00f3digo do motivo de isen\u00e7\u00e3o ou n\u00e3o liquida\u00e7\u00e3o, que consta do Manual de Integra\u00e7\u00e3o de Software \u2013 <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/faturas\/\">Comunica\u00e7\u00e3o das Faturas \u00e0 AT<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>O preenchimento \u00e9 obrigat\u00f3rio, quando os campos 4.4.4.14.6.4. \u2013 Percentagem da taxa de imposto (TaxPercentage) ou 4.4.4.14.6.5. \u2013 Montante do imposto (TaxAmount) s\u00e3o iguais a zero. Este campo deve ser igualmente preenchido nos casos de n\u00e3o sujei\u00e7\u00e3o aos impostos referidos na tabela 2.5. \u2013 Tabela de impostos (TaxTable).;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O campo 4.4.4.15.3., continha uma remiss\u00e3o para o campo 4.4.4., mas com a nova Portaria a remiss\u00e3o passa a ser para o campo 4.4.4.16.;<\/li>\n\n\n\n<li>O actual campo 4.4.4.4. Acordos\u00a0correspondia ao antigo campo 4.4.4.16.;<\/li>\n\n\n\n<li>O actual campo 4.4.4.5. Moeda\u00a0correspondia ao antigo campo 4.4.4.17.;<\/li>\n\n\n\n<li>O actual campo 4.4.4. Reten\u00e7\u00e3o na fonte<strong><em>\u00a0<\/em><\/strong>correspondia ao antigo campo 4.4.4.18.;<\/li>\n\n\n\n<li>A introdu\u00e7\u00e3o dos novos campos obrigou a renumerar os campos j\u00e1 existentes.<\/li>\n<\/ul>\n\n\n<div class=\"gate-56228f27-e58f-435b-9b72-a561d684e263 wp-block-sage-subscription-form\"><div class=\"gcdc-loader gcv2-loader\"><\/div><\/div>\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\/empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEmpresas\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\/faturacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFatura\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\/saf-t-pt\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tSAF-T PT\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-13942 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-gestao-empresas tag-impostos 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.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\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=\"2026-05-22T09:54:58+01:00\">Maio 22, 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\/dossier-fiscal-organizar-semestre\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDossier Fiscal: Como organizar e preparar a documenta\u00e7\u00e3o antes do 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 Dossier Fiscal no fecho do 1.\u00ba semestre e evite erros na Modelo 22 e na IES. Organize a sua empresa e reduza riscos fiscais.\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-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-2 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-3 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\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-9425 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-estrategia tag-irs business_type-contabilistas 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\/contabilizacao-das-gratificacoes-de-balanco-e-seus-efeitos-fiscais-e-contributivos\/\"\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-1316107530-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa moderna sala de escrit\u00f3rio, colaborando e trabalhando em equipa. Est\u00e3o sentados \u00e0 volta de uma mesa grande, com port\u00e1teis, documentos e canetas espalhados. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente acolhedor e produtivo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.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=\"2026-04-07T09:40:09+01:00\">Abril 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\">14 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 contabilizar as gratifica\u00e7\u00f5es de balan\u00e7o e compreender os seus efeitos fiscais no IRC e no IRS\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 de Recibos emitidos deve conter recibos emitidos, criados ap\u00f3s a entrada em vigor da presente estrutura (1 de julho de 2017). 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 recibos emitidos; Total dos d\u00e9bitos; Total dos cr\u00e9ditos; Documento de recibo emitido. \u00a0 9.\u00a0\u00a0\u00a0\u00a0\u00a0 Situa\u00e7\u00e3o do documento; 10.\u00a0\u00a0 Forma de pagamento; 11.\u00a0\u00a0 C\u00f3digo do utilizador; 12.\u00a0\u00a0 Data de grava\u00e7\u00e3o do recibo; 13.\u00a0\u00a0 Identificador do cliente; 14.\u00a0\u00a0 Linha; 15.\u00a0\u00a0 Totais do documento; 16.\u00a0\u00a0 Reten\u00e7\u00e3o na fonte. Quanto ao campo 4.4.4. \u2013 Documento de recibo emitido, o mesmo subdivide-se em dezasseis categorias, a saber: Identifica\u00e7\u00e3o \u00fanica do recibo; C\u00f3digo \u00danico do Documento; Per\u00edodo contabil\u00edstico; Identificador da transa\u00e7\u00e3o; Data do recibo; Tipo de recibo; Descri\u00e7\u00e3o do pagamento; N\u00famero gerado pela aplica\u00e7\u00e3o; Algumas destas 16 categorias subdividem-se em subcategorias. Comecemos por analisar o campo 4.4.9. \u2013 Situa\u00e7\u00e3o do documento , em que se solicita a seguinte informa\u00e7\u00e3o: Estado atual do recibo; Data e hora do estado atual do recibo; Motivo da altera\u00e7\u00e3o de estado do recibo (N\u00e3o obrigat\u00f3rio); C\u00f3digo do utilizador; Origem do documento. O campo 4.3.4.10. \u2013 Formas de pagamento\u00a0subdivide-se em: Meios de pagamento; Montante de pagamento; \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":277,"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":[52,70,187,53,256],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4543","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-faturacao","tag-saf-t-pt","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-687698847_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\/4543","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=4543"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4543\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/277"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4543"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4543"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4543"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4543"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4543"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4543"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}