{"id":4992,"date":"2019-06-17T10:00:38","date_gmt":"2019-06-17T09:00:38","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=4992"},"modified":"2025-12-03T15:27:19","modified_gmt":"2025-12-03T15:27:19","slug":"estatisticas-irc-modelo-22","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/estatisticas-irc-modelo-22\/","title":{"rendered":"Estat\u00edsticas de IRC &#8211; Modelo 22 &#8211; Per\u00edodos 2015 a 2017"},"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\/estrategia-e-planeamento-global\/\" class=\"entry-header__link\">Estrat\u00e9gia e Planeamento Global<\/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\tEstat\u00edsticas de IRC &#8211; Modelo 22 &#8211; Per\u00edodos 2015 a 2017\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=\"2019-06-17T10:00:38+01:00\">Junho 17, 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=\"Estat\u00edsticas de IRC &#8211; Modelo 22 &#8211; Per\u00edodos 2015 a 2017\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/estatisticas-irc-modelo-22\/\"\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\">Foi recentemente divulgado no Portal das Finan\u00e7as informa\u00e7\u00e3o estat\u00edstica relativa ao IRC para os per\u00edodos de 2015 a 2017.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-i-principais-indicadores\"><strong>I \u2013 PRINCIPAIS INDICADORES<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da an\u00e1lise dos principais indicadores deve ser destacado:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O crescimento do n\u00famero de declara\u00e7\u00f5es (mais 22.436 declara\u00e7\u00f5es);<\/li>\n\n\n\n<li>A diminui\u00e7\u00e3o do valor do Resultado L\u00edquido Negativo (menos 6.297 milh\u00f5es de euros);<\/li>\n\n\n\n<li>O crescimento do Lucro Tribut\u00e1vel (mais 4.741 milh\u00f5es de euros);<\/li>\n\n\n\n<li>O crescimento do IRC Liquidado (mais 861 milh\u00f5es de euros);<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"436\" height=\"302\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/imagem1.png\" alt=\"\" class=\"wp-image-4993\"\/><\/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=\"427\" height=\"246\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/imagem2.png\" alt=\"\" class=\"wp-image-4994\"\/><\/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<h4 class=\"wp-block-heading\" id=\"h-ii-irc-liquidado-por-escaloes-de-volume-de-negocios\"><strong>II \u2013 IRC LIQUIDADO POR ESCAL\u00d5ES DE VOLUME DE NEG\u00d3CIOS<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">O imposto liquidado nos tr\u00eas anos em an\u00e1lise (2015 a 2017) passou de 3.631 milh\u00f5es de euros, em 2015, para 4.493 milh\u00f5es de euros, em 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, no entanto, segmentarmos as empresas pelo seu volume de neg\u00f3cios, um dos indicadores que determina a dimens\u00e3o das mesmas, verifica-se que em 2017, 60% do IRC Liquidado \u00e9 imputado a 2.190 empresas cujo volume de neg\u00f3cios \u00e9 superior a 12.500 milh\u00f5es de euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta verifica\u00e7\u00e3o permite concluir do enorme grau de concentra\u00e7\u00e3o da receita do IRC, ou seja 1.25% dos contribuintes do IRC representam 60.3% do IRC Liquidado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em 2017 foram entregues 475.119 declara\u00e7\u00f5es e apenas 175.151 apresentam IRC Liquidado, ou seja, cerca de 63% das declara\u00e7\u00f5es n\u00e3o apuraram IRC Liquidado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deveremos, no entanto, real\u00e7ar que cerca de 179.439 declara\u00e7\u00f5es pagaram 510 milh\u00f5es de euros em Tributa\u00e7\u00f5es Aut\u00f3nomas.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"751\" height=\"551\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/imagem3.png\" alt=\"\" class=\"wp-image-4995\"\/><\/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=\"447\" height=\"349\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/imagem4.png\" alt=\"\" class=\"wp-image-4996\"\/><\/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-taxas-efetivas-por-cae-codigo-da-atividade-economica\"><strong>III \u2013 TAXAS EFETIVAS POR CAE \u2013 C\u00d3DIGO DA ATIVIDADE ECON\u00d3MICA<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em termos gerais a taxa efetiva passa de 20.9%, em 2015, para 20.1%, em 2017. Na tabela seguinte gostaria de real\u00e7ar os CAE\u00b4s com a maior e a menor taxa efetiva, em 2017, sec\u00e7\u00e3o E e sec\u00e7\u00e3o O.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"456\" height=\"536\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/imagem5.png\" alt=\"\" class=\"wp-image-4997\"\/><\/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<p class=\"wp-block-paragraph\">Nota: Esta informa\u00e7\u00e3o encontra-se dispon\u00edvel no Portal das Finan\u00e7as <a href=\"http:\/\/info.portaldasfinancas.gov.pt\/pt\/dgci\/divulgacao\/estatisticas\/estatisticas_ir\/Pages\/Estatisticas_IRC.aspx\">aqui<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proponho a seguinte reflex\u00e3o: <strong><mark class=\"highlight-and-share\">Ser\u00e1 que enquanto Contabilista Certificado poderia produzir este tipo de informa\u00e7\u00e3o relativamente \u00e0s empresas de que sou respons\u00e1vel?<\/mark><\/strong><\/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\/analise-de-dados\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAn\u00e1lise de dados\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\/competitividade\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCompetitividade\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\/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\/crescimento\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCrescimento\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\/impostos\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImpostos\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\/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-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\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-13966 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-ies tag-obrigacoes-das-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/fecho-do-semestre-checklist-ies\/\"\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_0453-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas conversando durante uma reuni\u00e3o.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\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=\"2026-06-03T15:43:19+01:00\">Junho 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\">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\tChecklist final antes da submiss\u00e3o da IES e fecho do 1\u00ba semestre\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>Foi recentemente divulgado no Portal das Finan\u00e7as informa\u00e7\u00e3o estat\u00edstica relativa ao IRC para os per\u00edodos de 2015 a 2017. I \u2013 PRINCIPAIS INDICADORES Da an\u00e1lise dos principais indicadores deve ser destacado: &nbsp; II \u2013 IRC LIQUIDADO POR ESCAL\u00d5ES DE VOLUME DE NEG\u00d3CIOS O imposto liquidado nos tr\u00eas anos em an\u00e1lise (2015 a 2017) passou de [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":173,"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":[13,26,16,18],"tags":[90,92,52,235,187,72,228,76],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155,165],"coauthors":[504],"class_list":["post-4992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crescimento-de-negocio-e-clientes","category-estrategia-e-planeamento-global","category-estrategia-legal-e-processos","category-tecnologia-e-inovacao","tag-analise-de-dados","tag-competitividade","tag-contabilidade","tag-crescimento","tag-empresas","tag-impostos","tag-irc","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-169264313_super.jpg","imagine_tags":{"136":"Contabilistas","155":"Legal","165":"Tecnologia e Inova\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\/4992","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=4992"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4992\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/173"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4992"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4992"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4992"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4992"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4992"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4992"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}