{"id":4802,"date":"2019-05-30T09:30:07","date_gmt":"2019-05-30T08:30:07","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=4802"},"modified":"2025-12-03T15:27:50","modified_gmt":"2025-12-03T15:27:50","slug":"irc-2018-quadros-11b-e-anexos-a-b-e-c","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-quadros-11b-e-anexos-a-b-e-c\/","title":{"rendered":"Declara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Quadros 11B e Anexos A, B e C"},"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\tDeclara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Quadros 11B e Anexos A, B e C\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2019-05-30T09:30:07+01:00\">Maio 30, 2019<\/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=\"Declara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Quadros 11B e Anexos A, B e C\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-quadros-11b-e-anexos-a-b-e-c\/\"\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 class=\"wp-block-paragraph\">Relativamente \u00e0 informa\u00e7\u00e3o estat\u00edstica, &nbsp;Quadro 09, para o <strong>REGIME GERAL<\/strong>, que consta do Portal das Finan\u00e7as, para o per\u00edodo de 2016, verifica-se que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O n\u00famero de declara\u00e7\u00f5es com <strong>Lucro Tribut\u00e1vel<\/strong> foi de 229.919 e com <strong>Preju\u00edzo Fiscal<\/strong> foi de 64.259, num universo de declara\u00e7\u00f5es entregues de 464.780;<\/li>\n\n\n\n<li>O valor do <strong>Lucro Tribut\u00e1vel<\/strong> declarado foi de 24.227 milh\u00f5es de euros;<\/li>\n\n\n\n<li>O valor dos <strong>Preju\u00edzos Fiscais<\/strong> dedut\u00edveis declarados foi de 1.592 milh\u00f5es de euros.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Da conjuga\u00e7\u00e3o da informa\u00e7\u00e3o anterior, verifica-se que, para o per\u00edodo de 2016 \u2013 Regime Geral, foram entregues 228.035 declara\u00e7\u00f5es com <strong>Mat\u00e9ria Colet\u00e1vel<\/strong>, num universo de declara\u00e7\u00f5es entregues de 464.780, a que corresponde um valor de 20.650 milh\u00f5es de euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De seguida continuamos a assinalar \/ alertar as principais altera\u00e7\u00f5es ocorridas na Modelo 22:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-i-quadro-11-b-da-modelo-22\"><strong>I \u2013 QUADRO 11 \u2013 B DA MODELO 22<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nos termos do artigo 26.\u00ba da Lei Org\u00e2nica n.\u00ba 2\/2013, de 2 de setembro, constitui receita de cada regi\u00e3o aut\u00f3noma o IRC devido por pessoas coletivas ou equiparadas que tenham sede, dire\u00e7\u00e3o efetiva ou estabelecimento est\u00e1vel numa \u00fanica regi\u00e3o aut\u00f3noma ou que tenham sede ou dire\u00e7\u00e3o efetiva em territ\u00f3rio portugu\u00eas e possuam sucursais, delega\u00e7\u00f5es, ag\u00eancias, escrit\u00f3rios, instala\u00e7\u00f5es ou quaisquer formas de representa\u00e7\u00e3o permanente sem personalidade jur\u00eddica pr\u00f3pria em mais de uma circunscri\u00e7\u00e3o. As receitas de cada circunscri\u00e7\u00e3o s\u00e3o determinadas pela propor\u00e7\u00e3o entre o volume anual de neg\u00f3cios do exerc\u00edcio correspondente \u00e0s instala\u00e7\u00f5es situadas em cada regi\u00e3o aut\u00f3noma e o volume anual total de neg\u00f3cios do exerc\u00edcio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O quadro 11-B da modelo 22 foi implementado para efeitos de apuramento dos r\u00e1cios de reparti\u00e7\u00e3o do volume de neg\u00f3cios, sempre que este tenha sido obtido em mais do que uma circunscri\u00e7\u00e3o (Continente, A\u00e7ores ou Madeira), em conformidade com o referido normativo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para o efeito foi criado o quadro 11 &#8211; B com a seguinte designa\u00e7\u00e3o &#8220;REPARTI\u00c7\u00c3O DO VOLUME ANUAL DE NEG\u00d3CIOS DO PER\u00cdODO PELAS CIRCUNSCRI\u00c7\u00d5ES (CONTINENTE, A\u00c7ORES E MADEIRA)&#8221;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"891\" height=\"160\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem2.png\" alt=\"\" class=\"wp-image-4803\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem2.png 891w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem2-768x138.png 768w\" sizes=\"auto, (max-width: 891px) 100vw, 891px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No Quadro 4-A, o Campo 5 passa a ter a seguinte descri\u00e7\u00e3o &#8220;(5) = (Q.03, C1&nbsp; x (2) x (4)) ou (Q.03, C10)&nbsp; x (2) x (4)&#8221;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"732\" height=\"246\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem3.png\" alt=\"\" class=\"wp-image-4804\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ii-anexo-a-derrama-municipal\"><strong>II \u2013 ANEXO A \u2013 DERRAMA MUNICIPAL<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foi inserido um novo Campo 10 com a designa\u00e7\u00e3o &#8220;Soma alg\u00e9brica da mat\u00e9ria colet\u00e1vel do regime especial e do lucro tribut\u00e1vel do regime geral (campo 300 + campo 302)&#8221;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"737\" height=\"233\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem4.png\" alt=\"\" class=\"wp-image-4806\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-anexo-b-regime-simplificado-para-periodos-de-2010-e-anteriores\"><strong>III \u2013 ANEXO B \u2013 REGIME SIMPLIFICADO PARA PER\u00cdODOS DE 2010 E ANTERIORES<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este anexo n\u00e3o teve nenhuma altera\u00e7\u00e3o. <strong><u>Recorda-se que o mesmo s\u00f3 deve ser entregue se a&nbsp; Modelo 22 se referir ao per\u00edodo de 2010 ou a per\u00edodos anteriores<\/u><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iv-anexo-c-regioes-autonomas\"><strong>IV \u2013 ANEXO C \u2013 REGI\u00d5ES AUT\u00d3NOMAS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O antigo quadro 3 deste Anexo passou a ser o novo quadro 11-B da Modelo 22.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O quadro 4 deste Anexo passa a ter a seguinte configura\u00e7\u00e3o e vigora s\u00f3 a partir de 2019:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"728\" height=\"404\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem5.png\" alt=\"\" class=\"wp-image-4807\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O art.\u00ba 2\u00ba do anexo ao Decreto-Lei n.\u00ba 372\/2007, de 6 de novembro, veio definir as categorias de empresas em fun\u00e7\u00e3o do n.\u00ba de efetivos, do volume neg\u00f3cios ou do total de balan\u00e7o. Assim no preenchimento deste Quadro do Anexo C da Modelo 22 deve-se ter em conta o seguinte:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"823\" height=\"164\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem6.png\" alt=\"\" class=\"wp-image-4808\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem6.png 823w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem6-768x153.png 768w\" sizes=\"auto, (max-width: 823px) 100vw, 823px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As taxas regionais aplic\u00e1veis ao per\u00edodo de tributa\u00e7\u00e3o de 2018, para as entidades que exercem a t\u00edtulo principal uma atividade econ\u00f3mica de natureza comercial, industrial ou agr\u00edcola, s\u00e3o as seguintes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Regi\u00e3o Aut\u00f3noma dos A\u00e7ores<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"685\" height=\"138\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem7.png\" alt=\"\" class=\"wp-image-4809\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Regi\u00e3o Aut\u00f3noma da Madeira<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"666\" height=\"119\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem8.png\" alt=\"\" class=\"wp-image-4810\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em caso de op\u00e7\u00e3o pelo regime especial de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel das atividades de transporte mar\u00edtimo, as taxas a aplicar a toda a mat\u00e9ria colet\u00e1vel do per\u00edodo de 2018 s\u00e3o as seguintes:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"507\" height=\"148\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/Texto3_imagem9.png\" alt=\"\" class=\"wp-image-4811\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As descri\u00e7\u00f5es dos campos dos Quadros 5 e 6 tiveram de ser adaptadas face \u00e0s altera\u00e7\u00f5es introduzidas, anteriormente descritas neste Anexo.<\/p>\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\/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\/irc\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIRC\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/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\/tomar-decisoes-financeiras\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTomar Decis\u00f5es Financeiras\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-4401 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-financas tag-gestao-empresas tag-legislacao 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=\"1065\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg\" class=\"card-post__image\" alt=\"Homens de neg\u00f3cios em reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-768x584.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg 1065w\" 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=\"2026-09-16T07:09:04+01:00\">Setembro 16, 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\">8 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\/o-que-e-ficheiro-saft\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tSAF-T em Portugal: o que \u00e9, como comunicar e qual a rela\u00e7\u00e3o com a fatura\u00e7\u00e3o eletr\u00f3nica\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\tSaiba o que \u00e9 o SAF-T Portugal, como comunicar faturas, diferen\u00e7as face \u00e0 fatura\u00e7\u00e3o eletr\u00f3nica e o que verificar no software.\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-11525 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-irc tag-irs tag-legislacao tag-obrigacoes-das-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\/guia-pratico-dos-pagamentos-por-conta-do-irs\/\"\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-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho em frente a uma apresenta\u00e7\u00e3o com post-its, colaborando e discutindo ideias\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-1440x810.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=\"2026-09-14T11:55:23+01:00\">Setembro 14, 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\">10 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\tPagamentos por conta em 2026: prazos, c\u00e1lculo e diferen\u00e7as entre IRS e IRC\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-14185 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-iva tag-legislacao 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\/novo-modelo-declaracao-iva\/\"\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\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas a conversar de p\u00e9 num escrit\u00f3rio moderno, junto a uma mesa de trabalho e em frente a uma parede de vidro.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-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=\"2026-09-10T09:58:00+01:00\">Setembro 10, 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\">9 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\tNovo modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 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-3 post-14087 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-financas tag-gestao-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\/como-otimizar-tesouraria-cashflow-contabilistas\/\"\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_0725-684x384.jpg\" class=\"card-post__image\" alt=\"Jovem a trabalhar na sua empresa durante uma reuni\u00e3o com o seu respons\u00e1vel.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.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=\"2026-08-10T09:23:46+01:00\">Agosto 10, 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\tComo otimizar a tesouraria e o cashflow: guia pr\u00e1tico para contabilistas\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-14036 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-financas tag-gestao-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\/organizacao-clientes-escritorio-contabilidade\/\"\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_2070-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de colegas a olhar para um computador, colaborando e discutindo ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-1215x810.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=\"2026-07-20T00:00:15+01:00\">Julho 20, 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\tComo organizar os clientes do escrit\u00f3rio antes dos pr\u00f3ximos prazos fiscais\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>Relativamente \u00e0 informa\u00e7\u00e3o estat\u00edstica, &nbsp;Quadro 09, para o REGIME GERAL, que consta do Portal das Finan\u00e7as, para o per\u00edodo de 2016, verifica-se que: Da conjuga\u00e7\u00e3o da informa\u00e7\u00e3o anterior, verifica-se que, para o per\u00edodo de 2016 \u2013 Regime Geral, foram entregues 228.035 declara\u00e7\u00f5es com Mat\u00e9ria Colet\u00e1vel, num universo de declara\u00e7\u00f5es entregues de 464.780, a que corresponde [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":325,"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":"","_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],"tags":[52,70,67,228,71,76],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4802","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-financas","tag-irc","tag-legislacao","tag-tomar-decisoes-financeiras","business_type-contabilistas"],"sage_meta":{"region":"pt-pt","author_name":"Bruno 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