{"id":5578,"date":"2025-06-30T10:24:53","date_gmt":"2025-06-30T09:24:53","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5578"},"modified":"2025-06-30T10:25:04","modified_gmt":"2025-06-30T09:25:04","slug":"isencao-do-iva","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/isencao-do-iva\/","title":{"rendered":"Isen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias de bens"},"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\tIsen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias de bens\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=\"2025-06-30T10:24:53+01:00\">Junho 30, 2025<\/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=\"Isen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias de bens\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/isencao-do-iva\/\"\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\/pedroribeiro\/\">\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\/2024\/06\/Sage-Advice-YT-logo-1-1-350x350.webp\" class=\"entry-author__image\" alt=\"Sage Advice Logo\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/06\/Sage-Advice-YT-logo-1-1-350x350.webp 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/06\/Sage-Advice-YT-logo-1-1.webp 500w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Pedro Ribeiro<\/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<h4 class=\"wp-block-heading\" id=\"h-a-isencao-do-iva-nas-transmissoes-intracomunitarias-de-bens-e-um-mecanismo-fiscal-que-permite-as-empresas-venderem-produtos-para-outros-paises-da-uniao-europeia-ue-sem-aplicar-o-imposto-sobre-o-valor-acrescentado-na-origem-desde-que-cumpram-certos-requisitos-legais-e-documentais\" style=\"font-style:normal;font-weight:100\">A isen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias de bens \u00e9 um mecanismo fiscal que permite \u00e0s empresas venderem produtos para outros pa\u00edses da Uni\u00e3o Europeia (\u201cUE\u201d) sem aplicar o imposto sobre o valor acrescentado na origem, desde que cumpram certos requisitos legais e documentais.\u00a0<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Esta isen\u00e7\u00e3o visa evitar a dupla tributa\u00e7\u00e3o, promover a neutralidade fiscal e facilitar o com\u00e9rcio no mercado \u00fanico europeu.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A isen\u00e7\u00e3o do IVA \u00e9 um dos elementos-chave para garantir o bom funcionamento das trocas comerciais dentro da Uni\u00e3o Europeia, especialmente entre empresas registadas como sujeitos passivos.<\/li>\n\n\n\n<li>Compreender como funciona, quais os requisitos e os riscos associados a esta isen\u00e7\u00e3o permite \u00e0s empresas operarem com maior seguran\u00e7a jur\u00eddica, minimizando conting\u00eancias fiscais e otimizando a sua posi\u00e7\u00e3o no mercado intracomunit\u00e1rio.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><mark class=\"highlight-and-share\"><strong>PARTILHE! <\/strong>Sabia que a isen\u00e7\u00e3o do IVA em vendas para a UE pode ser anulada se n\u00e3o tiver prova de transporte? Evite riscos fiscais.<\/mark><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00cdNDICE DO POST<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#o-que-sao-transmissoes-intracomunitarias\" data-level=\"2\">O que s&atilde;o transmiss&otilde;es intracomunit&aacute;rias?<\/a><\/li><li><a href=\"#condicoes-para-aplicacao-da-isencao-do-iva\" data-level=\"2\">Condi&ccedil;&otilde;es para aplica&ccedil;&atilde;o da isen&ccedil;&atilde;o do IVA<\/a><\/li><li><a href=\"#documentacao-necessaria\" data-level=\"2\">Documenta&ccedil;&atilde;o necess&aacute;ria<\/a><\/li><li><a href=\"#comunicacao-e-obrigacoes-acessorias\" data-level=\"2\">Comunica&ccedil;&atilde;o e obriga&ccedil;&otilde;es acess&oacute;rias<\/a><\/li><li><a href=\"#alteracoes-com-as-quick-fixes\" data-level=\"2\">Altera&ccedil;&otilde;es com as &#8220;quick fixes&#8221;<\/a><\/li><li><a href=\"#consequencias-da-aplicacao-incorreta-da-isencao-do-iva\" data-level=\"2\">Consequ&ecirc;ncias da aplica&ccedil;&atilde;o incorreta da isen&ccedil;&atilde;o do IVA<\/a><\/li><li><a href=\"#boas-praticas-para-evitar-erros-e-assegurar-que-beneficia-da-isencao\" data-level=\"2\">Boas pr&aacute;ticas para evitar erros e assegurar que beneficia da isen&ccedil;&atilde;o<\/a><\/li><\/ul><\/div>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Torne a gest\u00e3o fiscal do seu escrit\u00f3rio mais eficiente com o <a href=\"https:\/\/www.sage.com\/pt-pt\/contabilistas\/sage-for-accountants\/\">Sage for Accountants<\/a> \u2013 a solu\u00e7\u00e3o pensada para contabilistas que querem manter o controlo e cumprir com rigor todas as obriga\u00e7\u00f5es legais.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"o-que-sao-transmissoes-intracomunitarias\">O que s\u00e3o transmiss\u00f5es intracomunit\u00e1rias?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/globalizacao-vantagens-desvantagens\/\">transmiss\u00f5es intracomunit\u00e1rias<\/a> correspondem \u00e0s vendas de bens entre empresas sediadas em diferentes pa\u00edses da Uni\u00e3o Europeia. Em regra, estas opera\u00e7\u00f5es est\u00e3o isentas de IVA no pa\u00eds de origem, sendo o imposto autoliquidado pelo comprador no pa\u00eds de destino.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por exemplo, se uma empresa portuguesa vender mobili\u00e1rio de escrit\u00f3rio a uma empresa alem\u00e3, pode emitir a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturas-e-faturas-simplificadas\/\">fatura<\/a> com isen\u00e7\u00e3o do IVA, desde que se verifiquem determinadas condi\u00e7\u00f5es fiscais e log\u00edsticas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"condicoes-para-aplicacao-da-isencao-do-iva\">Condi\u00e7\u00f5es para aplica\u00e7\u00e3o da isen\u00e7\u00e3o do IVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A legisla\u00e7\u00e3o nacional e comunit\u00e1ria estabelece crit\u00e9rios claros para a aplica\u00e7\u00e3o da isen\u00e7\u00e3o do <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-operacoes-com-nao-residentes\/\">IVA nas transmiss\u00f5es intracomunit\u00e1rias<\/a>. S\u00e3o eles:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Ambas as partes devem ser sujeitos passivos de IVA<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">O vendedor e o comprador devem estar registados para efeitos de IVA e possuir n\u00fameros de identifica\u00e7\u00e3o fiscal v\u00e1lidos e ativos no sistema VIES \u2013 <em>VAT Information Exchange System<\/em>, uma plataforma da Comiss\u00e3o Europeia que permite verificar se um n\u00famero de IVA \u00e9 v\u00e1lido para transa\u00e7\u00f5es intracomunit\u00e1rias.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Os bens devem ser expedidos ou transportados para outro Estado-Membro<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">A isen\u00e7\u00e3o s\u00f3 se aplica se houver efetiva movimenta\u00e7\u00e3o f\u00edsica dos bens entre pa\u00edses da UE.<\/p>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Deve existir prova do transporte dos bens<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">A empresa vendedora tem de reunir documenta\u00e7\u00e3o que comprove a sa\u00edda dos bens do territ\u00f3rio nacional e a sua rece\u00e7\u00e3o noutro Estado-Membro.<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>Valida\u00e7\u00e3o do n\u00famero de IVA no VIES<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">O n\u00famero de identifica\u00e7\u00e3o de IVA do adquirente deve constar da base de dados VIES no momento da opera\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"documentacao-necessaria\">Documenta\u00e7\u00e3o necess\u00e1ria<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para garantir a isen\u00e7\u00e3o do IVA, \u00e9 obrigat\u00f3rio conservar elementos probat\u00f3rios que atestem o transporte intracomunit\u00e1rio. De acordo com o artigo 45.\u00ba-A do Regulamento de Execu\u00e7\u00e3o (UE) 282\/2011, \u00e9 necess\u00e1rio:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Documento de transporte (ex. CMR, nota de entrega);<\/li>\n\n\n\n<li>Fatura de transporte emitida por operador log\u00edstico;<\/li>\n\n\n\n<li>Registo de seguro ou comprovativo de pagamento do transporte;<\/li>\n\n\n\n<li>Declara\u00e7\u00e3o de rece\u00e7\u00e3o dos bens assinada pelo adquirente;<\/li>\n\n\n\n<li>Declara\u00e7\u00e3o escrita do comprador a confirmar o envio e rece\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto mais robusto o <em>dossier <\/em>documental, menor o risco de ver recusada a isen\u00e7\u00e3o numa <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/organizar-as-contas-empresa\/\">eventual inspe\u00e7\u00e3o tribut\u00e1ria<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comunicacao-e-obrigacoes-acessorias\">Comunica\u00e7\u00e3o e obriga\u00e7\u00f5es acess\u00f3rias<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A aplica\u00e7\u00e3o da isen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias exige o cumprimento de v\u00e1rias obriga\u00e7\u00f5es acess\u00f3rias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Comunica\u00e7\u00e3o no ficheiro SAF-T (PT)<\/strong> dentro do prazo legal;<\/li>\n\n\n\n<li><strong>Declara\u00e7\u00e3o recapitulativa mensal <\/strong>com os dados do adquirente;<\/li>\n\n\n\n<li><strong>Preenchimento do Intrastat<\/strong>, quando os limites estabelecidos forem ultrapassados.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Estas declara\u00e7\u00f5es permitem \u00e0 Autoridade Tribut\u00e1ria e Aduaneira cruzar informa\u00e7\u00e3o com os demais Estados-Membros e validar as opera\u00e7\u00f5es isentas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"alteracoes-com-as-quick-fixes\">Altera\u00e7\u00f5es com as &#8220;quick fixes&#8221;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Desde 2020, entraram em vigor as chamadas &#8220;<em>quick fixes<\/em>&#8220;, que vieram refor\u00e7ar as condi\u00e7\u00f5es de aplica\u00e7\u00e3o da isen\u00e7\u00e3o do IVA:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A validade do n\u00famero de IVA no VIES passou a ser<strong> condi\u00e7\u00e3o material obrigat\u00f3ria;<\/strong><\/li>\n\n\n\n<li>A necessidade de <strong>provas documentais<\/strong> foi harmonizada, com crit\u00e9rios mais exigentes;<\/li>\n\n\n\n<li>Foi introduzida a possibilidade de exigir <strong>declara\u00e7\u00f5es do adquirente<\/strong> como complemento probat\u00f3rio.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Estas altera\u00e7\u00f5es visam reduzir fraudes no sistema de IVA da UE e garantir maior consist\u00eancia na aplica\u00e7\u00e3o da isen\u00e7\u00e3o entre Estados-Membros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"consequencias-da-aplicacao-incorreta-da-isencao-do-iva\">Consequ\u00eancias da aplica\u00e7\u00e3o incorreta da isen\u00e7\u00e3o do IVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A incorreta aplica\u00e7\u00e3o da isen\u00e7\u00e3o do IVA pode ter consequ\u00eancias s\u00e9rias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rejei\u00e7\u00e3o da isen\u00e7\u00e3o e exig\u00eancia de IVA retroativo;<\/li>\n\n\n\n<li>Juros compensat\u00f3rios e coimas significativas;<\/li>\n\n\n\n<li>Abertura de processos de inspe\u00e7\u00e3o fiscal;<\/li>\n\n\n\n<li>Perda de credibilidade perante clientes e parceiros.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A responsabilidade pela prova e correta aplica\u00e7\u00e3o da isen\u00e7\u00e3o recai sempre sobre o fornecedor dos bens ou servi\u00e7os.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boas-praticas-para-evitar-erros-e-assegurar-que-beneficia-da-isencao\">Boas pr\u00e1ticas para evitar erros e assegurar que beneficia da isen\u00e7\u00e3o<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verifique o NIF do cliente no VIES antes de emitir a fatura;<\/li>\n\n\n\n<li>Utilize software de fatura\u00e7\u00e3o certificado e atualizado;<\/li>\n\n\n\n<li>Inclua a men\u00e7\u00e3o legal &#8220;Isento ao abrigo do artigo 14.\u00ba do CIVA&#8221; na fatura;<\/li>\n\n\n\n<li>Arquive sistematicamente toda a documenta\u00e7\u00e3o de transporte;<\/li>\n\n\n\n<li>Forme a sua equipa sobre as implica\u00e7\u00f5es da isen\u00e7\u00e3o do IVA.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A isen\u00e7\u00e3o do IVA nas transmiss\u00f5es intracomunit\u00e1rias \u00e9 uma vantagem fiscal relevante para empresas que operam no mercado europeu, mas est\u00e1 sujeita a regras exigentes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O cumprimento rigoroso dos crit\u00e9rios legais e a organiza\u00e7\u00e3o da documenta\u00e7\u00e3o s\u00e3o fundamentais para evitar riscos e garantir que o benef\u00edcio se concretiza de forma segura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Num contexto de digitaliza\u00e7\u00e3o da contabilidade, contar com solu\u00e7\u00f5es integradas e fi\u00e1veis pode ser decisivo para assegurar a conformidade e libertar tempo para o que realmente importa: fazer crescer o seu neg\u00f3cio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Nota do editor: <\/strong>Este artigo foi publicado anteriormente e atualizado para 2025 pela sua relev\u00e2ncia.<\/em><\/p>\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 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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\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/financas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinan\u00e7as\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/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\/iva\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIVA\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<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Aprofunde o seu conhecimento<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-4401 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-financas tag-gestao-empresas tag-legislacao tag-obrigacoes-das-empresas business_type-contabilistas card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1065\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg\" class=\"card-post__image\" alt=\"Homens de neg\u00f3cios em reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-768x584.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg 1065w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-16T07:09:04+01:00\">Setembro 16, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/o-que-e-ficheiro-saft\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tSAF-T em Portugal: o que \u00e9, como comunicar e qual a rela\u00e7\u00e3o com a fatura\u00e7\u00e3o eletr\u00f3nica\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tSaiba o que \u00e9 o SAF-T Portugal, como comunicar faturas, diferen\u00e7as face \u00e0 fatura\u00e7\u00e3o eletr\u00f3nica e o que verificar no software.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais recentes<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-11525 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-irc tag-irs tag-legislacao tag-obrigacoes-das-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/guia-pratico-dos-pagamentos-por-conta-do-irs\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho em frente a uma apresenta\u00e7\u00e3o com post-its, colaborando e discutindo ideias\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-14T11:55:23+01:00\">Setembro 14, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPagamentos por conta em 2026: prazos, c\u00e1lculo e diferen\u00e7as entre IRS e IRC\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-14185 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-iva tag-legislacao business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/novo-modelo-declaracao-iva\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas a conversar de p\u00e9 num escrit\u00f3rio moderno, junto a uma mesa de trabalho e em frente a uma parede de vidro.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-10T09:58:00+01:00\">Setembro 10, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNovo modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-14087 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-financas tag-gestao-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/como-otimizar-tesouraria-cashflow-contabilistas\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg\" class=\"card-post__image\" alt=\"Jovem a trabalhar na sua empresa durante uma reuni\u00e3o com o seu respons\u00e1vel.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-10T09:23:46+01:00\">Agosto 10, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo otimizar a tesouraria e o cashflow: guia pr\u00e1tico para contabilistas\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-14036 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-financas tag-gestao-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/organizacao-clientes-escritorio-contabilidade\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de colegas a olhar para um computador, colaborando e discutindo ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-20T00:00:15+01:00\">Julho 20, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo organizar os clientes do escrit\u00f3rio antes dos pr\u00f3ximos prazos fiscais\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Saiba quando e como aplicar a isen\u00e7\u00e3o do IVA em transmiss\u00f5es intracomunit\u00e1rias de bens e evite riscos fiscais com pr\u00e1ticas 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