{"id":4561,"date":"2018-09-14T13:47:50","date_gmt":"2018-09-14T13:47:50","guid":{"rendered":"\/pt-pt\/blog\/?p=267"},"modified":"2025-12-03T15:32:12","modified_gmt":"2025-12-03T15:32:12","slug":"faturas-falsas","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/faturas-falsas\/","title":{"rendered":"Faturas falsas"},"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\/\" 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\tFaturas falsas\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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-1440x810.jpg 1440w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-1536x864.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1272560756-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\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=\"2018-09-14T13:47:50+01:00\">Setembro 14, 2018<\/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=\"Faturas falsas\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturas-falsas\/\"\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<h2 class=\"wp-block-heading\" id=\"h-o-que-sao-faturas-falsas\"><strong>O que s\u00e3o faturas falsas?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e3o <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/faturas\/\">faturas<\/a> que n\u00e3o respeitam a transa\u00e7\u00f5es efetivamente realizadas. O princ\u00edpio contabil\u00edstico da \u201cSubst\u00e2ncia sobre a Forma\u201d tem aqui uma aplica\u00e7\u00e3o muito importante. Para al\u00e9m da forma como a fatura \u00e9 emitida \u00e9 determinante que a mesma resulte, de facto, de uma transa\u00e7\u00e3o entre dois operadores econ\u00f3micos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qual-a-atitude-que-a-autoridade-tributaria-at-deve-ter-perante-a-emissao-de-faturas-falsas\"><strong>Qual a atitude que a Autoridade Tribut\u00e1ria (AT) deve ter perante a emiss\u00e3o de faturas falsas?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quando a AT entende estar na presen\u00e7a de faturas que reputa de falsas, deve aplicar as regras do \u00f3nus da prova do artigo 74.\u00ba da LGT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Competindo \u00e0 Administra\u00e7\u00e3o <strong><u>fazer prova<\/u><\/strong> de que est\u00e3o verificados os pressupostos legais que legitimam a sua atua\u00e7\u00e3o, ou seja, <strong><u>de que existem ind\u00edcios s\u00e9rios de que a opera\u00e7\u00e3o constante da fatura n\u00e3o corresponde \u00e0 realidade<\/u><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Feita esta prova, passa a recair sobre o sujeito passivo o \u00f3nus da prova da veracidade da transa\u00e7\u00e3o<\/u><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quais-as-caracteristicas-que-a-prova-feita-pela-at-deve-possuir\"><strong>Quais as caracter\u00edsticas que a prova feita pela AT deve possuir? <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No que concerne \u00e0 prova que compete \u00e0 AT, <strong><u>o que \u00e9 imprescind\u00edvel \u00e9<\/u><\/strong> que aquela a fa\u00e7a de factos suficientes indiciadores <strong><u>se possa concluir, pela elevada probabilidade (ou at\u00e9 certeza) de que o neg\u00f3cio declarado por aquelas partes n\u00e3o corresponde \u00e0 realidade materializada naquela fatura<\/u><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-processos-podem-ser-utilizados-pela-at-para-obter-a-prova-de-que-estamos-em-presenca-de-faturas-falsas\"><strong>Que processos podem ser utilizados pela AT para obter a prova de que estamos em presen\u00e7a de faturas falsas?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nesta tarefa, poder\u00e1 a AT <strong><u>lan\u00e7ar m\u00e3o de elementos obtidos com recurso \u00e0 fiscaliza\u00e7\u00e3o cruzada, junto de outros contribuintes<\/u><\/strong>, para obter os referidos ind\u00edcios, pelo que tais indicadores de falsidade das faturas n\u00e3o t\u00eam necessariamente que advir de elementos do pr\u00f3prio contribuinte fiscalizado.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qual-a-atitude-da-empresa-a-quem-a-at-indicia-da-emissao-de-faturas-falsas\"><strong>Qual a atitude da empresa a quem a AT \u201cindicia\u201d da emiss\u00e3o de faturas falsas?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tendo a AT cumprido o \u00f3nus que sobre si impendia, compete \u00e0 empresa \u201cacusada\u201d da emiss\u00e3o de faturas falsas de apresentar prova capaz de destruir esses ind\u00edcios, <strong><u>demonstrando que os bens ou servi\u00e7os descritos nas faturas em causa lhe foram vendidos, ou seja, que aquelas faturas t\u00eam subjacentes opera\u00e7\u00f5es econ\u00f3micas reais<\/u><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-tipo-de-prova-pode-apresentar-a-empresa-indiciada-da-emissao-de-faturas-falsas\"><strong>Que tipo de prova pode apresentar a empresa \u201cindiciada\u201d da emiss\u00e3o de faturas falsas?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><u><\/u><mark class=\"highlight-and-share\"><strong><u>A prova do pagamento das transa\u00e7\u00f5es \u00e9 um dos indicadores de que as transa\u00e7\u00f5es foram reais<\/u><\/strong> e demonstram o fluxo comercial e financeiro inerente \u00e0s transa\u00e7\u00f5es postas em causa, pelo que n\u00e3o se pode afastar esta prova, at\u00e9 porque num contrato de compra e venda a contrapartida \u00e9 o pre\u00e7o e o cumprimento o seu pagamento.<\/mark><\/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\/faturas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFaturas\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\/gestao-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGest\u00e3o 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\/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 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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\tO que s\u00e3o faturas falsas? S\u00e3o faturas que n\u00e3o respeitam a transa\u00e7\u00f5es efetivamente realizadas. O princ\u00edpio contabil\u00edstico da \u201cSubst\u00e2ncia sobre a Forma\u201d tem aqui uma aplica\u00e7\u00e3o muito importante. Para al\u00e9m da forma como a fatura \u00e9 emitida \u00e9 determinante que a mesma resulte, de facto, de uma transa\u00e7\u00e3o entre dois operadores econ\u00f3micos. Qual a atitude que a Autoridade Tribut\u00e1ria (AT) deve ter perante a emiss\u00e3o de faturas falsas? Quando a AT entende estar na presen\u00e7a de faturas que reputa de falsas, deve aplicar as regras do \u00f3nus da prova do artigo 74.\u00ba da LGT. Competindo \u00e0 Administra\u00e7\u00e3o fazer prova de que est\u00e3o verificados os pressupostos legais que legitimam a sua atua\u00e7\u00e3o, ou seja, de que existem ind\u00edcios s\u00e9rios de que a opera\u00e7\u00e3o constante da fatura n\u00e3o corresponde \u00e0 realidade. Feita esta prova, passa a recair sobre o sujeito passivo o \u00f3nus da prova da veracidade da transa\u00e7\u00e3o. Quais as caracter\u00edsticas que a prova feita pela AT deve possuir? No que concerne \u00e0 prova que compete \u00e0 AT, o que \u00e9 imprescind\u00edvel \u00e9 que aquela a fa\u00e7a de factos suficientes indiciadores se possa concluir, pela elevada probabilidade (ou at\u00e9 certeza) de que o neg\u00f3cio declarado por aquelas partes n\u00e3o corresponde \u00e0 \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":7348,"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":"Faturas falsas - 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":"16","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":[25,16,24],"tags":[52,240,79,75],"business_type":[2,135],"context":[],"industry":[],"persona":[41,51,42],"imagine_tag":[136,149,137],"coauthors":[504],"class_list":["post-4561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","category-processos-do-negocio","tag-contabilidade","tag-faturas","tag-gestao-empresas","tag-obrigacoes-das-empresas","business_type-pequenas-empresas","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\/2022\/04\/GettyImages-1272560756.jpg","imagine_tags":{"136":"Contabilistas","149":"Fatura\u00e7\u00e3o Cloud","137":"Software Fatura\u00e7\u00e3o"}},"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\/4561","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=4561"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4561\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7348"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4561"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4561"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4561"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4561"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4561"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4561"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}