{"id":5761,"date":"2020-05-05T09:55:42","date_gmt":"2020-05-05T08:55:42","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5761"},"modified":"2025-12-03T15:17:53","modified_gmt":"2025-12-03T15:17:53","slug":"alteracoes-a-dmr","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/alteracoes-a-dmr\/","title":{"rendered":"Altera\u00e7\u00f5es \u00e0 DMR"},"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\/cumprir-legislacao-em-vigor\/\" class=\"entry-header__link\">Cumprir legisla\u00e7\u00e3o em vigor<\/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\u00f5es \u00e0 DMR\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=\"2020-05-05T09:55:42+01:00\">Maio 5, 2020<\/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\u00f5es \u00e0 DMR\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/alteracoes-a-dmr\/\"\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=\"has-text-align-center\"><strong>&nbsp;\u2013 PORTARIA N\u00ba. 88-A\/2020, de 6 de abril <\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-por-que-motivo-a-dmr-do-ano-de-2020-sofre-alteracoes\"><strong>1 \u2013 Por que motivo a DMR do ano de 2020 sofre altera\u00e7\u00f5es?<\/strong><\/h2>\n\n\n\n<p>Pelas altera\u00e7\u00f5es introduzidas ao <strong>artigo 74.\u00ba do C\u00f3digo do IRS<\/strong>, pela Lei n.\u00ba 119\/2019, de 18 de setembro, relativo a tributa\u00e7\u00e3o dos rendimentos de anos anteriores<\/p>\n\n\n\n<p><strong>e <\/strong><\/p>\n\n\n\n<p>As altera\u00e7\u00f5es introduzidas pelo artigo 327.\u00ba da Lei n.\u00ba 2\/2020, de 31 de mar\u00e7o, <strong>aditou ao C\u00f3digo do IRS o artigo 2.\u00ba-B<\/strong>, criando uma <strong>isen\u00e7\u00e3o parcial de tributa\u00e7\u00e3o relativamente a rendimentos do trabalho dependente auferidos em determinadas condi\u00e7\u00f5es<\/strong>, <strong>por sujeito passivo entre os 18 e os 26 anos que n\u00e3o seja considerado dependente.<\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-que-tipo-de-alteracoes-ocorreram\"><strong>2 \u2013 Que tipo de altera\u00e7\u00f5es ocorreram?<\/strong><\/h2>\n\n\n\n<p>Em face das altera\u00e7\u00f5es referidas na pergunta anterior, foi necess\u00e1rio proceder ao <strong>ajustamento das instru\u00e7\u00f5es de preenchimento da Declara\u00e7\u00e3o Mensal de Remunera\u00e7\u00f5es<\/strong> (DMR), a vigorar no ano de 2020 e seguintes.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-quando-entram-em-vigor-estas-alteracoes\"><strong>3 \u2013 Quando entram em vigor estas altera\u00e7\u00f5es?<\/strong><\/h2>\n\n\n\n<p>No dia seguinte ao da sua publica\u00e7\u00e3o, 7 de abril, mas e produz efeitos a 1 de janeiro de 2020.<\/p>\n\n\n\n<p><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-em-que-quadros-ocorreram-estas-alteracoes\"><strong>4 \u2013 Em que quadros ocorreram estas altera\u00e7\u00f5es?<\/strong><\/h2>\n\n\n\n<p><strong>No Quadro 5 o campo 02<\/strong> \u2013 rendimentos de anos anteriores. Estes rendimentos t\u00eam de ser individualizados de acordo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>com o ano a que respeitam (Campo 02.2);<\/li>\n\n\n\n<li>com o tipo (campo 04);<\/li>\n\n\n\n<li>com o local onde foram obtidos (campo 05).<\/li>\n<\/ul>\n\n\n\n<p>Quando no mesmo Ano forem pagos rendimentos de anos anteriores e rendimentos do ano a que respeita a declara\u00e7\u00e3o, devem ser utilizadas linhas diferentes para cada ano, isto \u00e9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a) Na mesma linha n\u00e3o podem ser inscritos rendimentos de anos anteriores e rendimentos do ano a que respeita a declara\u00e7\u00e3o; e<\/li>\n\n\n\n<li>b) Quando forem pagos rendimentos de anos anteriores respeitantes a mais do que um ano, deve utilizar-se uma linha por cada ano a que os rendimentos respeitam<\/li>\n<\/ul>\n\n\n\n<p><strong>No Quadro 5 o campo 03<\/strong><\/p>\n\n\n\n<p>Se no per\u00edodo a que respeita a declara\u00e7\u00e3o foram pagos ou colocados \u00e0 disposi\u00e7\u00e3o rendimentos a que corresponde o <strong>c\u00f3digo A68,<\/strong> indique, neste campo, o valor total dos referidos rendimentos, incluindo a parte isenta de IRS.<\/p>\n\n\n\n<p><strong>No Quadro 5 o campo 04<\/strong><\/p>\n\n\n\n<p>Neste quadro foi inserido o c\u00f3digo A68 para indicar \u201cRendimentos do trabalho dependente, compreendendo subs\u00eddios de f\u00e9rias e de Natal, incluindo a parte isenta dos mesmos \u2013 <strong>Regime previsto no artigo 2.\u00ba-B do C\u00f3digo do IRS<\/strong> \u2013 anos de 2020 e seguintes\u201d.<\/p>\n\n\n\n<p><u>Exemplo de preenchimento do Quadro <\/u><u>5 <\/u><\/p>\n\n\n\n<p>No m\u00eas a que respeita a declara\u00e7\u00e3o foram pagos ou colocados \u00e0 disposi\u00e7\u00e3o dos sujeitos passivos, abaixo identificados, os seguintes rendimentos obtidos no continente:<\/p>\n\n\n\n<p>\u2013 NIF 1xx xxx xxx<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trabalho dependente, no valor de \u20ac 1 000,00, cuja reten\u00e7\u00e3o na fonte foi de \u20ac 100,00;<\/li>\n\n\n\n<li>Trabalho dependente, no valor de \u20ac 300,00, <strong>respeitante ao ano de 2017<\/strong>, cuja reten\u00e7\u00e3o na fonte foi de \u20ac 15,00;<\/li>\n\n\n\n<li>Trabalho dependente, no valor de \u20ac 150,00, <strong>respeitante ao ano de 2018<\/strong>, sem qualquer reten\u00e7\u00e3o na fonte.<\/li>\n<\/ul>\n\n\n\n<p>\u2013 NIF 2xx xxx xxx (colaborador que re\u00fane as condi\u00e7\u00f5es previstas no <strong>artigo 12.\u00ba- A, do C\u00f3digo do IRS &#8211; <\/strong><strong>Regime fiscal aplic\u00e1vel a ex-residentes<\/strong>)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trabalho dependente, no valor de \u20ac 2 500,00.<\/li>\n\n\n\n<li>Se nas tabelas de reten\u00e7\u00e3o na fonte, previstas no artigo 99.\u00ba-F do C\u00f3digo do IRS, a taxa de reten\u00e7\u00e3o na fonte que corresponde a metade do rendimento pago (\u20ac 1 250,00) for, por exemplo, igual a 15%, o valor da respetiva reten\u00e7\u00e3o na fonte deve ser apurado da seguinte forma, de acordo com o previsto no n.\u00ba 2 do artigo 259.\u00ba da Lei n.\u00ba 71\/2018, de 31 de dezembro\n<ul class=\"wp-block-list\">\n<li>(50% x \u20ac2 500,00) x 15% = \u20ac1 250,00 x 15% = \u20ac 187,50<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u2013 NIF 3xx xxx xxx (colaborador jovem que re\u00fane as condi\u00e7\u00f5es previstas no <strong>artigo 2.\u00ba-B, do C\u00f3digo do IRS &#8211; Isen\u00e7\u00e3o de rendimentos da categoria A<\/strong>, (<strong><em>sujeito passivo entre os 18 e os 26 anos que n\u00e3o seja considerado dependente,<\/em><\/strong> sendo o primeiro ano em que usufrui do benef\u00edcio)<\/p>\n\n\n\n<p>Trabalho dependente, no valor de \u20ac 700,00.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De acordo com o previsto no n.\u00ba 4 do artigo do 99.\u00ba-F do C\u00f3digo do IRS, se a taxa de reten\u00e7\u00e3o na fonte, que resultar do despacho previsto no n.\u00ba 1 do referido artigo, para a totalidade do rendimento pago (\u20ac 700,00) for, por exemplo, igual a 4,2%, o valor da respetiva reten\u00e7\u00e3o na fonte deve ser apurado da seguinte forma:\n<ul class=\"wp-block-list\">\n<li>[700,00 &#8211; (30% x \u20ac700,00)] x 4,2% = \u20ac490,00 x 4,2% = \u20ac 20,58 \u0083<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Gratifica\u00e7\u00f5es n\u00e3o atribu\u00eddas pela entidade patronal (gorjetas), no valor de \u20ac100,00.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2020\/05\/unnamed-file-300x103.png\" alt=\"\" class=\"wp-image-5763\"\/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>&nbsp;<\/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 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has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Saiba mais sobre os t\u00f3picos mencionados neste artigo<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/contabilidade\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tContabilidade\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/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\/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\/gestao-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGest\u00e3o Empresas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/novidades-legais\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNovidades Legais\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-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 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-1440x810.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\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=\"2026-06-16T12:22:29+01:00\">Junho 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\">6 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-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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 capital circulante, como se calcula e que pr\u00e1ticas ajudam a melhorar a liquidez e evitar problemas de tesouraria.\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-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\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-13960 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-faturacao tag-financas tag-irs 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\/validacao-de-faturas-erros\/\"\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-530281091-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-1440x810.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=\"2026-05-27T13:08:46+01:00\">Maio 27, 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\tValida\u00e7\u00e3o de faturas: Erros que podem causar 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-13942 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-gestao-empresas 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\/dossier-fiscal-organizar-semestre\/\"\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-1325244864-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a trabalhar em frente ao seu computador.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.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=\"2026-05-22T09:54:58+01:00\">Maio 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\">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\tDossier Fiscal: Como organizar e preparar a documenta\u00e7\u00e3o antes do 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\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-13852 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-cumprir-legislacao tag-gestao-empresas tag-software business_type-pequenas-empresas business_type-medias-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\/plataforma-servicos-interoperabilidade-psi\/\"\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-650855421-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada num escrit\u00f3rio, a trabalhar num computador de secret\u00e1ria, com outros postos de trabalho e pessoas desfocadas ao fundo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-1440x810.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=\"2026-04-29T10:57:32+01:00\">Abril 29, 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\tPlataforma de Servi\u00e7os de Interoperabilidade: O que muda na comunica\u00e7\u00e3o com a Seguran\u00e7a Social\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>&nbsp;\u2013 PORTARIA N\u00ba. 88-A\/2020, de 6 de abril &nbsp; 1 \u2013 Por que motivo a DMR do ano de 2020 sofre altera\u00e7\u00f5es? Pelas altera\u00e7\u00f5es introduzidas ao artigo 74.\u00ba do C\u00f3digo do IRS, pela Lei n.\u00ba 119\/2019, de 18 de setembro, relativo a tributa\u00e7\u00e3o dos rendimentos de anos anteriores e As altera\u00e7\u00f5es introduzidas pelo artigo 327.\u00ba [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":6491,"comment_status":"closed","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],"tags":[52,70,187,67,79,287],"business_type":[135],"context":[],"industry":[126],"persona":[51,42],"imagine_tag":[136,155,174],"coauthors":[504],"class_list":["post-5761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","tag-contabilidade","tag-cumprir-legislacao","tag-empresas","tag-financas","tag-gestao-empresas","tag-novidades-legais","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\/2020\/08\/1675x1275-Cherryduck2019Financial00153.jpg","imagine_tags":{"136":"Contabilistas","155":"Legal","174":"Servi\u00e7os Financeiros"}},"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\/5761","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=5761"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5761\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/6491"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5761"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5761"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5761"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5761"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5761"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5761"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}