{"id":5490,"date":"2019-12-04T09:27:40","date_gmt":"2019-12-04T09:27:40","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5490"},"modified":"2025-12-03T15:22:39","modified_gmt":"2025-12-03T15:22:39","slug":"inventarios-do-fecho-para-balanco-a-comunicacao-a-at-parte-ii","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/inventarios-do-fecho-para-balanco-a-comunicacao-a-at-parte-ii\/","title":{"rendered":"Invent\u00e1rios: do &#8220;Fecho para Balan\u00e7o&#8221; \u00e0 &#8220;Comunica\u00e7\u00e3o \u00e0 AT&#8221; &#8211; Parte II"},"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\tInvent\u00e1rios: do &#8220;Fecho para Balan\u00e7o&#8221; \u00e0 &#8220;Comunica\u00e7\u00e3o \u00e0 AT&#8221; &#8211; Parte II\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 \"><time class=\"entry-date published\" datetime=\"2019-12-04T09:27:40+00:00\">Dezembro 4, 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=\"Invent\u00e1rios: do &#8220;Fecho para Balan\u00e7o&#8221; \u00e0 &#8220;Comunica\u00e7\u00e3o \u00e0 AT&#8221; &#8211; Parte II\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/inventarios-do-fecho-para-balanco-a-comunicacao-a-at-parte-ii\/\"\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><strong>III.1 \u2013 <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/comunicacao-de-inventarios\/\">COMUNICA\u00c7\u00c3O DE INVENT\u00c1RIOS<\/a> F\u00cdSICOS \u00c0 AT<\/strong><\/p>\n\n\n\n<p>A Portaria n.\u00ba 2\/2015, de 6 de janeiro, veio estabelecer as caracter\u00edsticas e a estrutura do ficheiro atrav\u00e9s do qual deve ser efetuada a comunica\u00e7\u00e3o \u00e0 Autoridade Tribut\u00e1ria e Aduaneira (AT).<\/p>\n\n\n\n<p>O art.\u00ba 2\u00ba desta Portaria estabeleceu que a Tabela de Invent\u00e1rio era composta pelos seguintes campos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tipo de produto (Product Category) \u2013 TEXTO 1 CARATER<\/li>\n\n\n\n<li>Identificador do Produto (Product Code) \u2013 TEXTO 60 CARATERES<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o do produto (Product Description) \u2013 TEXTO 200 CARATERES<\/li>\n\n\n\n<li>C\u00f3digo do produto (Product Number Code) \u2013 TEXTO 60 CARATERES<\/li>\n\n\n\n<li>Quantidade (Closing Stock Quantity) \u2013 DECIMAL<\/li>\n\n\n\n<li>Unidade de medida (Unit Of Measure) TEXTO 20 CARATERES<\/li>\n<\/ul>\n\n\n\n<p>De acordo com os campos referidos anteriormente, a <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/comunicacao-de-inventarios\/\">comunica\u00e7\u00e3o dos invent\u00e1rios<\/a> pelas empresas entre 2015 e 2018, apenas se referia a quantidades.<\/p>\n\n\n\n<p><strong>III.2 \u2013 COMUNICA\u00c7\u00c3O DE INVENT\u00c1RIOS VALORIZADOS \u00c0 AT<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/inventarios-do-fecho-para-balanco-a-comunicacao-a-at-parte-i\/\">Em fevereiro de 2019<\/a>, o Decreto-Lei n.\u00ba 28\/2019 veio alterar o art.\u00ba 3\u00ba-A do Decreto-Lei n.\u00ba 198\/2012 em dois aspetos fundamentais, para vigorar em 2020 (ver art.\u00ba 45\u00ba do citado decreto), a saber:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O n.\u00ba 1 do art.\u00ba 3\u00ba-A determina que as empresas devem comunicar \u00e0 AT, at\u00e9 ao dia 31 de janeiro, por transmiss\u00e3o eletr\u00f3nica de dados, o invent\u00e1rio valorizado respeitante ao \u00faltimo dia do exerc\u00edcio anterior, atrav\u00e9s de ficheiro com caracter\u00edsticas e estrutura a definir por portaria do membro do Governo respons\u00e1vel pela \u00e1rea das Finan\u00e7as;<\/li>\n\n\n\n<li>O n.\u00ba 3 do art.\u00ba 3\u00ba-A vem dispensar a comunica\u00e7\u00e3o dos invent\u00e1rios \u00e0s empresas a que seja aplic\u00e1vel o regime simplificado de tributa\u00e7\u00e3o em sede de IRS ou IRC, e j\u00e1 n\u00e3o as empresas cujo volume de neg\u00f3cios do exerc\u00edcio anterior ao da referida comunica\u00e7\u00e3o n\u00e3o excedesse os \u20ac 100 000.<\/li>\n<\/ul>\n\n\n\n<p>Para cumprir o estabelecido na nova reda\u00e7\u00e3o do n.\u00ba 1 do art.\u00ba 3\u00ba-A do Decreto-Lei n.\u00ba 198\/2012, foi publicada a Portaria n.\u00ba 126\/2019, de 2 de maio, que altera a Portaria n.\u00ba 2\/2015, de 6 de janeiro, no que se refere \u00e0 estrutura e caracter\u00edsticas do ficheiro para comunica\u00e7\u00e3o dos invent\u00e1rios pelos sujeitos passivos \u00e0 AT, de modo a passar a incluir a informa\u00e7\u00e3o relativa \u00e0 valoriza\u00e7\u00e3o do invent\u00e1rio.<\/p>\n\n\n\n<p>O art.\u00ba 2\u00ba desta Portaria veio estabelecer que a Tabela de Invent\u00e1rio passa a ser composta pelos seguintes campos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tipo de produto (ProductCategory) \u2013 TEXTO 1 CARATER<\/li>\n\n\n\n<li>Identificador do Produto (ProductCode) \u2013 TEXTO 60 CARATERES<\/li>\n\n\n\n<li>Descri\u00e7\u00e3o do produto (ProductDescription) \u2013 TEXTO 200 CARATERES<\/li>\n\n\n\n<li>C\u00f3digo do produto (Product Number Code) \u2013 TEXTO 60 CARATERES<\/li>\n\n\n\n<li>Quantidade (Closing Stock Quantity) \u2013 DECIMAL<\/li>\n\n\n\n<li>Unidade de medida (Unit Of Measure) TEXTO 20 CARATERES<\/li>\n\n\n\n<li><strong>Valor (ClosingStockValue) \u2013 DECIMAL<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Com a introdu\u00e7\u00e3o do campo Valor, as empresas passam a ter de <a href=\"https:\/\/www.sage.com\/pt-pt\/software-faturacao\/comunicacao-de-inventarios\/\">comunicar \u00e0 AT os invent\u00e1rios<\/a> valorizados referentes ao ano de 2019 at\u00e9 31 de janeiro de 2020.<\/p>\n\n\n\n<p>A AT, nos \u00faltimos dias, tem alertado as empresas que n\u00e3o fizeram as comunica\u00e7\u00f5es dos invent\u00e1rios em anos anteriores e recorda que a n\u00e3o comunica\u00e7\u00e3o dos mesmos \u00e9 pass\u00edvel de coima de \u20ac 200 a \u20ac 10 000 para as pessoas singulares e de \u20ac 400 a \u20ac 20 000 para as pessoas coletivas, nos termos do artigo 117\u00ba, n.\u00bas1 e 9 conjugado com o artigo 26.\u00ba, n.\u00ba4, ambos do Regime Geral das Infra\u00e7\u00f5es Tribut\u00e1rias (RGIT).<\/p>\n\n\n\n<p>Deixo tamb\u00e9m um alerta \u00e0 AT, no sentido de disponibilizar a estrutura do ficheiro, para que as empresas possam construir os seus invent\u00e1rios, referentes a 2019, e poderem comunic\u00e1-los \u00e0 AT durante o m\u00eas de janeiro de 2020.<\/p>\n\n\n\n<p>A n\u00e3o ser que a estrat\u00e9gia do adiamento, que vem sendo pr\u00e1tica usual ultimamente, venha mais uma vez a ser seguida e a <a href=\"https:\/\/sageu.csod.com\/LMS\/LoDetails\/DetailsLo.aspx?loid=faa16436-d856-4075-bb6b-9b2c3f0ed611#t=3\">comunica\u00e7\u00e3o dos invent\u00e1rios valorizados<\/a> seja adiada para 2021, e em 2020 se voltem a comunicar apenas invent\u00e1rios em quantidades.<\/p>\n\n\n\n<p>Se tal acontecer voltamos a premiar os que deixam para o final o cumprimento das suas obriga\u00e7\u00f5es e aqueles que se preparam atempadamente voltam a ser penalizados.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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\/comunicacao-de-inventarios\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComunica\u00e7\u00e3o de Invent\u00e1rios\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<\/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-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 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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.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\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=\"2026-06-03T15:43:19+01:00\">Junho 3, 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\/fecho-do-semestre-checklist-ies\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tChecklist final antes da submiss\u00e3o da IES e fecho do 1\u00ba semestre\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\tPrepare o fecho do 1\u00ba semestre e a submiss\u00e3o da IES com uma checklist pr\u00e1tica para evitar erros fiscais e contabil\u00edsticos.\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-4506 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-empresas tag-financas tag-gestao-empresas tag-irc 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\/evitar-erros-centrais-irc\/\"\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_2126-684x384.jpg\" class=\"card-post__image\" alt=\"Mulher loira com camisa azul a conversar animadamente numa reuni\u00e3o de trabalho, enquanto os colegas, vistos de costas, escutam atentamente. Ambiente profissional e colaborativo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.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=\"2026-04-16T09:24:50+01:00\">Abril 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\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo evitar erros centrais na entrega da declara\u00e7\u00e3o Modelo 22\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-5169 post type-post status-publish format-standard has-post-thumbnail hentry category-cumprir-legislacao-em-vigor category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-financas tag-irc tag-legislacao tag-obrigacoes-das-empresas tag-tomar-decisoes-financeiras business_type-contabilistas industry-servicos\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/beneficio-fiscal-em-irc\/\"\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-503278812-684x384.jpg\" class=\"card-post__image\" alt=\"Homem analisa dados\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-503278812-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-503278812-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-503278812-1064x810.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=\"2026-03-10T18:48:42+00:00\">Mar\u00e7o 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\">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\tBenef\u00edcio Fiscal em IRC: Remunera\u00e7\u00e3o convencional do capital e incentivo \u00e0 capitaliza\u00e7\u00e3o das empresas\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-4485 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-gestao-de-stocks tag-gestao-empresas 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\/comunicacao-de-inventarios\/\"\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-586700192-684x384.jpg\" class=\"card-post__image\" alt=\"Homem em armaz\u00e9m com computador\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-586700192-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-586700192-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-586700192-1064x810.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=\"2026-03-03T10:47:40+00:00\">Mar\u00e7o 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\tComunica\u00e7\u00e3o de Invent\u00e1rios \u00e0 AT: Obriga\u00e7\u00f5es, prazos e como cumprir\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-13591 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas tag-novidades-legais 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\/abertura-exercicio-reducao-jornada-de-trabalho\/\"\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-1314879006-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-1215x810.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=\"2026-02-19T08:44:09+00:00\">Fevereiro 19, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 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\tPlaneamento fiscal e organiza\u00e7\u00e3o interna: Como preparar a abertura do exerc\u00edcio 2026\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>III.1 \u2013 COMUNICA\u00c7\u00c3O DE INVENT\u00c1RIOS F\u00cdSICOS \u00c0 AT A Portaria n.\u00ba 2\/2015, de 6 de janeiro, veio estabelecer as caracter\u00edsticas e a estrutura do ficheiro atrav\u00e9s do qual deve ser efetuada a comunica\u00e7\u00e3o \u00e0 Autoridade Tribut\u00e1ria e Aduaneira (AT). O art.\u00ba 2\u00ba desta Portaria estabeleceu que a Tabela de Invent\u00e1rio era composta pelos seguintes campos: [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":231,"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,"footnotes":""},"categories":[25,14,16],"tags":[265,52],"business_type":[135],"context":[],"industry":[126],"persona":[51],"imagine_tag":[136,169],"coauthors":[504],"class_list":["post-5490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-dinheiro-e-poupanca","category-estrategia-legal-e-processos","tag-comunicacao-de-inventarios","tag-contabilidade","business_type-contabilistas","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-566357525_super.jpg","imagine_tags":{"136":"Contabilistas","169":"Pequenas Empresas"}},"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\/5490","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=5490"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/231"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5490"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5490"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5490"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5490"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5490"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5490"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}