{"id":4891,"date":"2019-06-07T09:30:28","date_gmt":"2019-06-07T08:30:28","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=4891"},"modified":"2025-12-03T15:27:29","modified_gmt":"2025-12-03T15:27:29","slug":"irc-2018-principais-alteracoes-anexo-e-f-g-e-aimi","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-principais-alteracoes-anexo-e-f-g-e-aimi\/","title":{"rendered":"Declara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Anexo E, F, G e AIMI"},"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 Anexo E, F, G e AIMI\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=\"2019-06-07T09:30:28+01:00\">Junho 7, 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 Anexo E, F, G e AIMI\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-principais-alteracoes-anexo-e-f-g-e-aimi\/\"\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\">Este ser\u00e1 o \u00faltimo apontamento sobre a <strong>Modelo 22<\/strong>, para o per\u00edodo de 2018. Vamos analisar os seus Anexos E, F, G e AIMI, que ainda n\u00e3o tinham sido abordados anteriormente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>N\u00c3O FORAM OBJETO DE ALTERA\u00c7\u00d5ES<\/u><\/strong>, os anexos a seguir referenciados<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anexo E \u2013 Regime Simplificado \u2013 Art.\u00ba 86\u00ba-A do CIRC,<\/li>\n\n\n\n<li>Anexo F \u2013 Organismos de Investimento Coletivo \u2013 Art.\u00ba 22\u00ba do EBF e<\/li>\n\n\n\n<li>Anexo do AIMI &#8211; Adicional ao Imposto Municipal sobre Im\u00f3veis \u2013 Art.\u00ba 135-A do CIMI .<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para o per\u00edodo de 2018 foi criado o Anexo G para ser preenchido pelos sujeitos passivos que exer\u00e7am a <strong>ATIVIDADE DE TRANSPORTE MAR\u00cdTIMO<\/strong> (Regime especial de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel previsto no Decreto-Lei n.\u00ba 92\/2018, de 13 de novembro).<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"149\" height=\"167\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem2.jpg.png\" alt=\"\" class=\"wp-image-4892\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este anexo \u00e9 composto pelos seguintes Quadros:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"726\" height=\"335\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem3.jpg.png\" alt=\"\" class=\"wp-image-4893\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemplo\"><strong>Exemplo:<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Admita-se um sujeito passivo de IRC que optou pelo regime especial de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel previsto no Decreto-Lei n.\u00ba 92\/2018, de 13 de novembro, com efeitos a 1 de janeiro de 2018, que dispunha em 31 de dezembro de 2017 dos seguintes saldos de preju\u00edzos fiscais dedut\u00edveis:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Saldo apurado em 2013: \u20ac 15.000,00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Saldo apurado em 2017: \u20ac 25.000,00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No per\u00edodo de 2018 obteve um volume de neg\u00f3cios de \u20ac 70.000.00 relativo \u00e0s atividades previstas no n.\u00ba 1 do artigo 3.\u00ba do Anexo ao Decreto-Lei e exercidas por navios ou embarca\u00e7\u00f5es eleg\u00edveis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No mesmo per\u00edodo obteve um volume de neg\u00f3cios de \u20ac 30.000,00 relativo \u00e0s atividades n\u00e3o abrangidas pelo regime especial ou exercidas por navios ou embarca\u00e7\u00f5es n\u00e3o eleg\u00edveis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apurou naquele per\u00edodo um lucro tribut\u00e1vel no montante de \u20ac 20.000,00 relativo \u00e0s atividades n\u00e3o abrangidas pelo regime especial ou exercidas por navios ou embarca\u00e7\u00f5es n\u00e3o eleg\u00edveis, inscrito no campo 302 do quadro 09 da declara\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Determina\u00e7\u00e3o dos preju\u00edzos fiscais dedut\u00edveis:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No per\u00edodo de tributa\u00e7\u00e3o de 2018, os preju\u00edzos fiscais dedut\u00edveis ao lucro tribut\u00e1vel das atividades n\u00e3o abrangidas pelo regime especial ou exercidas por navios ou embarca\u00e7\u00f5es n\u00e3o eleg\u00edveis s\u00e3o os seguintes:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; R\u00e1cio a aplicar: \u20ac 30.000,00 \/ (\u20ac 70.000,00 + \u20ac 30.000,00) = 0,30<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Limite dos preju\u00edzos a deduzir no per\u00edodo: (\u20ac 15.000,00 + \u20ac 25.000,00) x 0,30 = \u20ac 12.000,00 \u2013<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Limita\u00e7\u00e3o prevista no n.\u00ba 2 do artigo 52.\u00ba do CIRC: \u20ac 20.000,00 x 70% = \u20ac 14.000,00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No per\u00edodo de tributa\u00e7\u00e3o de 2018, os preju\u00edzos fiscais dedut\u00edveis ao lucro tribut\u00e1vel das atividades n\u00e3o abrangidas pelo regime especial ou exercidas por navios ou embarca\u00e7\u00f5es n\u00e3o eleg\u00edveis fica limitado a \u20ac 12.000,00.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"590\" height=\"121\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem4.jpg.png\" alt=\"\" class=\"wp-image-4894\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"272\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem5.jpg.png\" alt=\"\" class=\"wp-image-4895\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemplo-0\"><strong>Exemplo: <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Admita-se um sujeito passivo de IRC que iniciou a sua atividade de transporte mar\u00edtimo no per\u00edodo de tributa\u00e7\u00e3o N-1 e que, nos termos da al\u00ednea a) do n.\u00ba 1 do artigo 2.\u00ba do Anexo ao Decreto-Lei n.\u00ba 92\/2018, de 13 de novembro, <strong><u>optou pela aplica\u00e7\u00e3o, no per\u00edodo N, do regime especial de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel<\/u><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As atividades exercidas e os rendimentos auferidos enquadram-se, na sua totalidade, no n.\u00ba 1 do artigo 3.\u00ba do Anexo ao Decreto-Lei, ficando, portanto, todos os rendimentos abrangidos pelo regime especial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O sujeito passivo \u00e9 propriet\u00e1rio de uma embarca\u00e7\u00e3o que observa os requisitos exigidos no n.\u00ba 1 do artigo 4.\u00ba do Anexo ao citado diploma e cuja arquea\u00e7\u00e3o l\u00edquida \u00e9 de 10.400 toneladas l\u00edquidas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A embarca\u00e7\u00e3o esteve 90 dias inoperacional, devido a uma repara\u00e7\u00e3o extraordin\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel no per\u00edodo de tributa\u00e7\u00e3o N:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1.000 toneladas x \u20ac 0,75 x (365 &#8211; 90 dias) \/ 100 = \u20ac 2.062,50<\/li>\n\n\n\n<li>9.000 toneladas x \u20ac 0,60 x (365 &#8211; 90 dias) \/ 100 = \u20ac 14.850,00<\/li>\n\n\n\n<li>400 toneladas x \u20ac 0,40 x (365 &#8211; 90 dias) \/ 100 = \u20ac 440,00<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Total da mat\u00e9ria colet\u00e1vel: \u20ac 17.352,50<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por\u00e9m, como o sujeito passivo iniciou a sua atividade em N-1, a mat\u00e9ria colet\u00e1vel apurada de acordo com a tabela apresentada no n.\u00ba 1 do artigo 5.\u00ba e com o disposto no n.\u00ba 2 \u00e9 reduzida em 25%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim: Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel reduzida: \u20ac 17.352,50 x 75% = \u20ac 13.014,38 \u2192 Montante a inscrever na linha 1 da coluna 10 e no campo 11, sendo transportado para o campo 300 do quadro 09 da declara\u00e7\u00e3o modelo 22.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"732\" height=\"180\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem6.jpg.png\" alt=\"\" class=\"wp-image-4896\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"102\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto5_imagem7.jpg.png\" alt=\"\" class=\"wp-image-4897\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><u>A informa\u00e7\u00e3o aqui reproduzida sobre o Anexo G foi retirada do respetivo formul\u00e1rio a das suas instru\u00e7\u00f5es.<\/u><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Terminados os apontamentos sobre as mudan\u00e7as ocorridas na Modelo 22 e seus anexos, gostaria de real\u00e7ar que a grande altera\u00e7\u00e3o no cumprimento da obriga\u00e7\u00e3o declarativa de rendimentos de pessoas coletivas, tomada no dia 21 de maio de 2019 por Despacho do Senhor Secret\u00e1rio de Estado dos Assuntos Fiscais, determina que a \u201c<em>entrega da declara\u00e7\u00e3o peri\u00f3dica de rendimentos de IRC (declara\u00e7\u00e3o Modelo 22) do per\u00edodo de tributa\u00e7\u00e3o de 2018 possa ser cumprida at\u00e9 30 de junho de 2019, sem penalidades.<\/em>\u201d (<\/strong><strong>Despacho n\u00ba217\/2019-XXI)<\/strong><\/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\/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\/obrigacoes-das-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tObriga\u00e7\u00f5es das Empresas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/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-14023 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.jpg\" class=\"card-post__image\" alt=\"Duas mulheres no escrit\u00f3rio a rever documentos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.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\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=\"2026-07-07T13:44:25+01:00\">Julho 7, 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\/gestao-tesouraria-pme-fecho-exercicio\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tGest\u00e3o de tesouraria e liquidez: Como apoiar as PME na reta final do exerc\u00edcio fiscal\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\tMelhore a gest\u00e3o de tesouraria nas PME com previs\u00f5es, liquidez e assessoria fiscal para preparar o fecho do exerc\u00edcio.\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-14021 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas tag-impostos 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\/julho-fiscal-no-escritorio\/\"\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_Accountants_0437-684x384.jpg\" class=\"card-post__image\" alt=\"Uma assessora conversando com o seu cliente, discutindo estrat\u00e9gias e solu\u00e7\u00f5es personalizadas para o seu neg\u00f3cio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-1215x810.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=\"2026-07-03T13:07:26+01:00\">Julho 3, 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\tJulho fiscal no escrit\u00f3rio: Como gerir IVA e obriga\u00e7\u00f5es sem perder o controlo\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-14004 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-faturacao tag-faturas 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\/erros-validacao-faturas-contabilistas-at\/\"\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-1345137109-684x384.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\/2023\/10\/GettyImages-1345137109-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-1215x810.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=\"2026-06-26T07:24:32+01:00\">Junho 26, 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\tErros na valida\u00e7\u00e3o de faturas: Como os contabilistas podem evitar 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-3 post-4542 post type-post status-publish format-standard has-post-thumbnail hentry category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos tag-cumprir-legislacao tag-financas tag-irs tag-pessoas 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\/modelo-3-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\/2019\/04\/GettyImages-645425511_super-684x384.jpg\" class=\"card-post__image\" alt=\"Homem escreve em secret\u00e1ria\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-1064x810.jpg 1064w\" 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=\"2026-06-22T08:24:10+01:00\">Junho 22, 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\tModelo 3 IRS: O que muda e como preparar a sua empresa\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-7795 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-crescimento tag-estrategia 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\/o-que-e-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\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-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-1440x810.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=\"2026-06-16T12:22:29+01:00\">Junho 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\">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\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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>Este ser\u00e1 o \u00faltimo apontamento sobre a Modelo 22, para o per\u00edodo de 2018. Vamos analisar os seus Anexos E, F, G e AIMI, que ainda n\u00e3o tinham sido abordados anteriormente. N\u00c3O FORAM OBJETO DE ALTERA\u00c7\u00d5ES, os anexos a seguir referenciados Para o per\u00edodo de 2018 foi criado o Anexo G para ser preenchido pelos [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":251,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[25,16],"tags":[52,70,228,71,75,76],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4891","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-irc","tag-legislacao","tag-obrigacoes-das-empresas","tag-tomar-decisoes-financeiras","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-612505724_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\/4891","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=4891"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4891\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/251"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4891"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4891"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4891"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4891"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4891"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4891"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}