{"id":5427,"date":"2019-10-09T10:00:24","date_gmt":"2019-10-09T09:00:24","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5427"},"modified":"2025-12-03T15:23:43","modified_gmt":"2025-12-03T15:23:43","slug":"alteracao-de-diversos-codigos-fiscais-irs","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/alteracao-de-diversos-codigos-fiscais-irs\/","title":{"rendered":"Altera\u00e7\u00e3o de diversos C\u00f3digos Fiscais &#8211; IRS"},"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\tAltera\u00e7\u00e3o de diversos C\u00f3digos Fiscais &#8211; IRS\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=\"2019-10-09T10:00:24+01:00\">Outubro 9, 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=\"Altera\u00e7\u00e3o de diversos C\u00f3digos Fiscais &#8211; IRS\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/alteracao-de-diversos-codigos-fiscais-irs\/\"\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\">A Lei que vamos tentar sintetizar foi <u>aprovada<\/u> pela Assembleia da Rep\u00fablica a <strong>19 de Julho<\/strong>, <u>promulgada<\/u> pelo Presidente da Assembleia da Rep\u00fablica a <strong>16 de Agosto<\/strong>, <u>referendada<\/u> pelo Presidenta da Rep\u00fablica a <strong>21 de Agosto<\/strong> e <u>publicada<\/u> a <strong>18 de Setembro<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Lei em an\u00e1lise \u00e9 composta por 26 artigos que ser\u00e3o analisados neste apontamento e em pr\u00f3ximos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A forma como tentaremos divulgar \/ alertar para as altera\u00e7\u00f5es introduzidas por esta lei, passar\u00e1 pela metodologia de pergunta \/ resposta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1 \u2013 Que C\u00f3digos Fiscais foram alterados pela Lei n.\u00ba 119\/2019?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta Lei alterou os seguintes C\u00f3digos e\/ou Decretos-Lei:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRS, IRC, IVA,<\/li>\n\n\n\n<li>IMPOSTO DO SELO, IEC, IMI, IMT, IUC,<\/li>\n\n\n\n<li>RGIT (Infra\u00e7\u00f5es Tribut\u00e1rias), CPPT (Processo Tribut\u00e1rio),<\/li>\n\n\n\n<li>Cobran\u00e7a e reembolsos de IRS e IRC,<\/li>\n\n\n\n<li>Controlo e <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/faturas\/\">emiss\u00e3o de faturas<\/a>,<\/li>\n\n\n\n<li>Regime da Arbitragem em Mat\u00e9ria Tribut\u00e1ria,<\/li>\n\n\n\n<li>Estatuto do Contabilista Certificado (CC),<\/li>\n\n\n\n<li>Regime Jur\u00eddico da redu\u00e7\u00e3o do Capital Social das Sociedades Comerciais,<\/li>\n\n\n\n<li>Simplifica\u00e7\u00e3o da IES.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2 \u2013 Quais as altera\u00e7\u00f5es ao IRS?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O C\u00f3digo do IRS sofre altera\u00e7\u00f5es em 10 artigos, distribu\u00eddos da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Um artigo do Cap\u00edtulo da Incid\u00eancia (art.\u00ba 9\u00ba);<\/li>\n\n\n\n<li>Um artigo do Cap\u00edtulo da Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel \u2013 Regas Gerais (art.\u00ba 22\u00ba);<\/li>\n\n\n\n<li>Dois artigos do Cap\u00edtulo da Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel \u2013 Processo de Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel (art.\u00ba 57\u00ba e 58\u00ba);<\/li>\n\n\n\n<li>Dois artigos do Cap\u00edtulo das Taxas (art.\u00ba 72\u00ba e 74\u00ba);<\/li>\n\n\n\n<li>Um artigo do Cap\u00edtulo da Liquida\u00e7\u00e3o (art.\u00ba 81\u00ba);<\/li>\n\n\n\n<li>Dois artigos do Cap\u00edtulo do Pagamento (art.\u00ba 99\u00ba &#8211; D e 101\u00ba &#8211; C);<\/li>\n\n\n\n<li>Um artigo do Cap\u00edtulo das Obriga\u00e7\u00f5es Acess\u00f3rias (art.\u00ba 119\u00ba).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3 \u2013 Em que consiste a altera\u00e7\u00e3o no artigo da Incid\u00eancia do IRS?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As <strong>indemniza\u00e7\u00f5es<\/strong> devidas por ren\u00fancia onerosa a posi\u00e7\u00f5es contratuais ou outros direitos inerentes a contratos relativos a <strong>bens im\u00f3veis<\/strong> passam a ser <strong>tributadas no ano em s\u00e3o pagas ou colocadas \u00e0 disposi\u00e7\u00e3o<\/strong> (n.\u00ba 4 do art.\u00ba 9\u00ba)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4 \u2013 Qual a altera\u00e7\u00e3o nas Regras Gerais da Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel do IRS?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta altera\u00e7\u00e3o vem clarificar os <strong>rendimentos que n\u00e3o s\u00e3o englobados<\/strong> para efeitos da liquida\u00e7\u00e3o do IRS<strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A remiss\u00e3o para o<strong> n.\u00ba 8 e 9 do artigo 72\u00ba<\/strong>, prevista no n.\u00ba 3 do art.\u00ba 22\u00ba, passa a ser feita para o <strong>n.\u00ba<\/strong> <strong>12 e 13 do mesmo artigo<\/strong>. Esta altera\u00e7\u00e3o pretende corrigir uma remiss\u00e3o para um n\u00famero que j\u00e1 tinha sido revogado (n.\u00ba 8) e alterar a remiss\u00e3o do n.\u00ba 9 para o n.\u00ba 13 (n.\u00ba 3 do art.\u00ba 22\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5 \u2013 Qual a altera\u00e7\u00e3o no Cap\u00edtulo da Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel \u2013 Processo de Determina\u00e7\u00e3o do Rendimento Colet\u00e1vel do IRS?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passa a ser poss\u00edvel a n\u00e3o tributa\u00e7\u00e3o das Mais-Valias se houver reinvestimento nos tr\u00eas anos seguintes e n\u00e3o em dois como anteriormente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A referida inten\u00e7\u00e3o de reinvestimento tem de ser formalizada na declara\u00e7\u00e3o do IRS (Modelo 3), indicando-a no ano da mesma e nos tr\u00eas anos seguintes (al\u00ednea a) do n.\u00ba 4 do art.\u00ba 57 \u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salienta-se ainda que a al\u00ednea d) do n.\u00ba 3 do art.\u00ba 58\u00ba passa agora a remeter para o n.\u00ba 9 do art.\u00ba 72 (e n\u00e3o para o n.\u00ba 5 do art.\u00ba 72\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6 \u2013 Quais as altera\u00e7\u00f5es nas Taxas Especiais do IRS?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O art.\u00ba 72\u00ba vem <strong>clarificar<\/strong> que os contratos de arrendamento que beneficiam de redu\u00e7\u00e3o de taxa <strong>s\u00e3o apenas os contratos para habita\u00e7\u00e3o permanente <\/strong>(n.\u00bas 5, 6, 7 e 8 do art.\u00ba 72\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A este artigo foram adicionados os n.\u00bas 18 e 19 que vieram definir regras penalizadoras para os rendimentos dos contratos cujos prazos de dura\u00e7\u00e3o n\u00e3o sejam cumpridos pelo senhorio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7 \u2013 Quais as altera\u00e7\u00f5es nas Taxas do IRS aplicadas a rendimentos de anos anteriores?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ao art.\u00ba 74\u00ba foram adicionados o n.\u00ba 3, 4, 5 e 6 que vieram clarificar a forma como deve ser taxado um rendimento recebido no ano n mas que diz respeito a anos anteriores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resumidamente os procedimentos devem ser os seguintes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entregar uma declara\u00e7\u00e3o de substitui\u00e7\u00e3o relativamente aos anos em causa;<\/li>\n\n\n\n<li>Excluir desta possibilidade os rendimentos litigiosos;<\/li>\n\n\n\n<li>Discriminar os rendimentos por anos na DMR ou no Modelo 10, pelas entidades pagadoras;<\/li>\n\n\n\n<li>Contar a caducidade no ano do pagamento e n\u00e3o no ano a que o rendimento respeita.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8 \u2013 Quais as altera\u00e7\u00f5es nas regras da Liquida\u00e7\u00e3o do IRS para efeitos de elimina\u00e7\u00e3o da dupla tributa\u00e7\u00e3o internacional?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O n.\u00ba 7 e 8 do art.\u00ba 81 tiveram de ser alterados pois as remiss\u00f5es anteriores para o n.\u00ba 3 e 6 do art.\u00ba 72\u00ba passam-se a fazer para o n.\u00ba 7 e 10 do art.\u00ba 72\u00ba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9 \u2013 Quais as altera\u00e7\u00f5es nas regras do Pagamento do IRS para efeitos de reten\u00e7\u00e3o na fonte de rendimento de pens\u00f5es?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A altera\u00e7\u00e3o introduzida <strong>no art.\u00ba 99\u00ba-D<\/strong> consiste em instituir o mesmo procedimento de reten\u00e7\u00e3o aut\u00f3noma aos 13\u00ba e 14\u00ba meses <strong>e tamb\u00e9m \u00e0s pens\u00f5es relativas aos anos anteriores \u00e0quele em que s\u00e3o pagas<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entenda-se como <strong>tributa\u00e7\u00e3o aut\u00f3noma o n\u00e3o adicionar os referidos valores \u00e0s pens\u00f5es que s\u00e3o pagas ou colocadas \u00e0 disposi\u00e7\u00e3o<\/strong> (n.\u00ba 4 do art.\u00ba 99\u00ba-D).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foram tamb\u00e9m introduzidos o n.\u00ba 6 e 7 onde se definem as regras a aplicar no caso do pagamento dos 13\u00ba e 14\u00ba meses de anos anteriores (n.\u00ba 6) ou de pens\u00f5es de anos anteriores (n.\u00ba 7).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10 \u2013 Quais as altera\u00e7\u00f5es nas regras de Pagamento do IRS para efeitos de dispensa de reten\u00e7\u00e3o na fonte e reembolso de imposto relativo a rendimentos auferidos por n\u00e3o residentes?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passa a ser obrigat\u00f3rio a entrega, pelo benefici\u00e1rio do rendimento, de um documento, emitido pelas autoridades competentes do respetivo Estado de resid\u00eancia, que ateste a sua resid\u00eancia para efeitos fiscais no per\u00edodo em causa e a sujei\u00e7\u00e3o a imposto sobre o rendimento nesse Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em face desta introdu\u00e7\u00e3o no n.\u00ba 2 do art.\u00ba 101\u00ba-C teve de ser adaptado o n.\u00ba 7 deste mesmo artigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>11 \u2013 Quais as altera\u00e7\u00f5es nas Obriga\u00e7\u00f5es Acess\u00f3rias do IRS na comunica\u00e7\u00e3o de rendimentos e reten\u00e7\u00f5es?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em face da nova reda\u00e7\u00e3o do art.\u00ba 72\u00ba houve necessidade de alterar a remiss\u00e3o do <strong>n.\u00ba 1 do art.\u00ba 119\u00ba do CIRS,<\/strong> anteriormente efetuada para o n.\u00ba 3 do art.\u00ba 72\u00ba, para o n.\u00ba 7 do referido artigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12 \u2013 Se tiv\u00e9ssemos de sintetizar em tr\u00eas ideias as altera\u00e7\u00f5es ao IRS efetuadas pela Lei n.\u00ba 119\/2019, de 18 de Setembro, o que dir\u00edamos?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Alargar o <strong>prazo para reinvestimento<\/strong> para poder haver <strong>exclus\u00e3o de tributa\u00e7\u00e3o das mais-valias<\/strong>;<\/li>\n\n\n\n<li>As <strong>taxas especiais<\/strong> aplicadas a <strong>contratos de arrendamento habitacional<\/strong>;<\/li>\n\n\n\n<li>Procedimentos de <strong>reten\u00e7\u00e3o para rendimentos de pens\u00f5es de anos anteriores.<\/strong><\/li>\n<\/ul>\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\">Receba a newsletter Sage Advice<\/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>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/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=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\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\t\t\t\t\t>Subscrever<\/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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg\" class=\"single-cta__image\" alt=\"Rapaz ao telefone no seu escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg 1215w\" 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\/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<\/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-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 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\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-1215x810.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\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=\"2026-09-10T09:58:00+01:00\">Setembro 10, 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\">9 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\/novo-modelo-declaracao-iva\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tNovo modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 2027\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 muda nA declara\u00e7\u00e3o peri\u00f3dica do IVA em 2026 e 2027 e como preparar processos, software e regulariza\u00e7\u00f5es para evitar erros.\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-14023 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-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\/gestao-tesouraria-pme-fecho-exercicio\/\"\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-1436821731-684x384.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\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=\"2026-07-07T13:44:25+01:00\">Julho 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\tGest\u00e3o de tesouraria e liquidez: Como apoiar as PME na reta final do exerc\u00edcio fiscal\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-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-3 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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Lei que vamos tentar sintetizar foi aprovada pela Assembleia da Rep\u00fablica a 19 de Julho, promulgada pelo Presidente da Assembleia da Rep\u00fablica a 16 de Agosto, referendada pelo Presidenta da Rep\u00fablica a 21 de Agosto e publicada a 18 de Setembro. A Lei em an\u00e1lise \u00e9 composta por 26 artigos que ser\u00e3o analisados neste [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":315,"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":[16],"tags":[52,70],"business_type":[135],"context":[],"industry":[130,126],"persona":[51],"imagine_tag":[136],"coauthors":[504],"class_list":["post-5427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"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-103951336.jpg","imagine_tags":{"136":"Contabilistas"}},"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\/5427","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=5427"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5427\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/315"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5427"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5427"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5427"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5427"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5427"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5427"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}