{"id":6138,"date":"2025-04-30T09:27:33","date_gmt":"2025-04-30T08:27:33","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6138"},"modified":"2025-04-30T09:27:34","modified_gmt":"2025-04-30T08:27:34","slug":"declaracao-recapitulativa-iva-portaria","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-recapitulativa-iva-portaria\/","title":{"rendered":"Declara\u00e7\u00e3o recapitulativa de IVA: O que mudou com a Portaria 215\/2020?"},"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\tDeclara\u00e7\u00e3o recapitulativa de IVA: O que mudou com a Portaria 215\/2020?\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=\"2025-04-30T09:27:33+01:00\">Abril 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=\"Declara\u00e7\u00e3o recapitulativa de IVA: O que mudou com a Portaria 215\/2020?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-recapitulativa-iva-portaria\/\"\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<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<h4 class=\"wp-block-heading\" id=\"h-a-declaracao-recapitulativa-do-iva-e-um-documento-fiscal-essencial-que-visa-reforcar-o-controlo-das-operacoes-intracomunitarias-explicamos-as-principais-alteracoes-introduzidas-pela-portaria-n-\u00ba-215-2020-face-ao-modelo-anterior-e-o-impacto-que-tem-no-cumprimento-das-obrigacoes-fiscais-das-empresas\" style=\"font-style:normal;font-weight:100\">A declara\u00e7\u00e3o recapitulativa do IVA \u00e9 um documento fiscal essencial que visa refor\u00e7ar o controlo das opera\u00e7\u00f5es intracomunit\u00e1rias. Explicamos as principais altera\u00e7\u00f5es introduzidas pela Portaria n.\u00ba 215\/2020 face ao modelo anterior, e o impacto que t\u00eam no cumprimento das obriga\u00e7\u00f5es fiscais das empresas.<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A declara\u00e7\u00e3o recapitulativa do IVA \u00e9 mais uma entre as variadas obriga\u00e7\u00f5es fiscais da vida dos empres\u00e1rios e profissionais da contabilidade.\u00a0<\/li>\n\n\n\n<li>O objetivo desta declara\u00e7\u00e3o \u00e9 o combate \u00e0 fraude fiscal ligada \u00e0s opera\u00e7\u00f5es intracomunit\u00e1rias.<\/li>\n<\/ul>\n\n\n\n<p>A declara\u00e7\u00e3o recapitulativa do IVA constitui uma das principais obriga\u00e7\u00f5es acess\u00f3rias para empresas que realizam ope<strong>ra\u00e7\u00f5es com outros pa\u00edses da Uni\u00e3o Europeia<\/strong>. Este documento deve ser submetido eletronicamente \u00e0 <strong>Autoridade Tribut\u00e1ria<\/strong> e permite acompanhar a movimenta\u00e7\u00e3o de <strong>bens e servi\u00e7os entre Estados-Membros<\/strong>, promovendo uma maior transpar\u00eancia fiscal.<\/p>\n\n\n\n<p>Com a entrada em vigor da Portaria n.\u00ba 215\/2020, de 10 de setembro, foram introduzidas <strong>mudan\u00e7as significativas<\/strong> no modelo de declara\u00e7\u00e3o utilizado desde 2010. Entre as <strong>principais novidades<\/strong> destacam-se a <strong>obrigatoriedade de reportar transfer\u00eancias<\/strong> de bens no regime de vendas \u00e0 consigna\u00e7\u00e3o e a <strong>redu\u00e7\u00e3o do limite para entrega trimestral da declara\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p><em><mark class=\"highlight-and-share\">PARTILHE! Saiba o que \u00e9 a declara\u00e7\u00e3o recapitulativa de IVA, por quem deve ser entregue e quais os prazos que devem ser cumpridos!<\/mark><\/em><\/p>\n\n\n\n<p><strong>INDICE 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=\"#qual-e-o-objetivo-da-declaracao-recapitulativa-do-iva\" data-level=\"2\">Qual &eacute; o objetivo da declara&ccedil;&atilde;o recapitulativa do IVA?<\/a><\/li><li><a href=\"#quando-entrou-em-vigor-a-nova-declaracao-recapitulativa-do-iva\" data-level=\"2\">Quando entrou em vigor a nova declara&ccedil;&atilde;o recapitulativa do IVA?<\/a><\/li><li><a href=\"#que-operacoes-devem-constar-desta-declaracao\" data-level=\"2\">Que opera&ccedil;&otilde;es devem constar desta declara&ccedil;&atilde;o?<\/a><\/li><li><a href=\"#quais-os-prazos-para-o-envio-desta-declaracao\" data-level=\"2\">Quais os prazos para o envio desta declara&ccedil;&atilde;o?<\/a><\/li><li><a href=\"#como-se-calcula-o-limite-dos-50-000-euros\" data-level=\"2\">Como se calcula o limite dos 50.000 euros?<\/a><\/li><\/ul><\/div>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Com o <a href=\"https:\/\/www.sage.com\/es-es\/productos\/sage-for-accountants\/\">Sage For Accountants<\/a>, deixe as preocupa\u00e7\u00f5es administrativas connosco e foque-se no que realmente interessa, o crescimento da sua empresa.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"qual-e-o-objetivo-da-declaracao-recapitulativa-do-iva\">Qual \u00e9 o objetivo da declara\u00e7\u00e3o recapitulativa do IVA?<\/h2>\n\n\n\n<p>Antes de mais, saiba que a declara\u00e7\u00e3o recapitulativa do IVA \u00e9 um documento que deve ser entregue obrigatoriamente \u00e0 <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\">Autoridade Tribut\u00e1ria<\/a> por via electr\u00f3nica, <strong>atrav\u00e9s do Portal das Finan\u00e7as<\/strong>, sempre que realizar compras e vendas de bens ou prestar servi\u00e7os a <strong>outros pa\u00edses da Uni\u00e3o Europeia<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>O objetivo desta declara\u00e7\u00e3o \u00e9 o combate \u00e0 fraude fiscal ligada \u00e0s opera\u00e7\u00f5es intracomunit\u00e1rias, na medida em que a mesma permite o cruzamento de informa\u00e7\u00e3o no sentido de garantir que o imposto \u00e9 efetivamente cobrado no Estado Membro de destino.<\/p><\/blockquote><\/figure>\n\n\n\n<p>Inicialmente, a declara\u00e7\u00e3o recapitulativa do IVA entrou em vigor com a portaria n.\u00ba 987\/2009, de 7 de setembro e, de acordo com as <strong>respetivas instru\u00e7\u00f5es<\/strong>, esta declara\u00e7\u00e3o aplicava-se exclusivamente a opera\u00e7\u00f5es ocorridas a partir de 1 de janeiro de 2010.<\/p>\n\n\n\n<p>O novo modelo da declara\u00e7\u00e3o recapitulativa do IVA foi aprovado pela Portaria n.\u00ba 215\/2020, de 10 de setembro.<\/p>\n\n\n\n<p>Assim, se for propriet\u00e1rio por exemplo de <strong>um neg\u00f3cio digital<\/strong>, \u00e9 natural que esteja obrigado a entregar este documento sempre que <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/de-que-forma-os-contabilistas-podem-usar-os-funis-de-vendas-para-atrair-clientes\/\">proceder \u00e0 venda online<\/a> dos seus produtos para clientes noutros estados-membro.<\/p>\n\n\n\n<p>Isto porque, de acordo com o <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-iva\/\">c\u00f3digo do IVA<\/a>, sempre que <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/faturas-e-faturas-simplificadas\/\">emitir uma fatura<\/a> no \u00e2mbito de uma transa\u00e7\u00e3o internacional, a empresa que compra o bem ou servi\u00e7o \u00e9 quem deve liquidar o IVA, desde que seja uma entidade ou sujeito passivo de IVA.<\/p>\n\n\n\n<p>Nessa mesma fatura dever\u00e1 indicar <strong>\u201cAUTOLIQUIDA\u00c7\u00c3O\u201d<\/strong>, ao abrigo do art. 6.\u00ba do c\u00f3digo do IVA. Desde que n\u00e3o tenha qualquer representa\u00e7\u00e3o legal\/filial no pa\u00eds emissor das faturas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quando-entrou-em-vigor-a-nova-declaracao-recapitulativa-do-iva\">Quando entrou em vigor a nova declara\u00e7\u00e3o recapitulativa do IVA?<\/h2>\n\n\n\n<p>A presente declara\u00e7\u00e3o recapitulativa substituiu a declara\u00e7\u00e3o recapitulativa anterior, aprovada pela Portaria n.\u00ba 987\/2009, de 7 de setembro. Sendo que apesar de a data de publica\u00e7\u00e3o da Portaria ser do final do ano, a produ\u00e7\u00e3o de efeitos desta Portaria retroagiu a 1 de janeiro de 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"que-operacoes-devem-constar-desta-declaracao\">Que opera\u00e7\u00f5es devem constar desta declara\u00e7\u00e3o?<\/h2>\n\n\n\n<p>Entre 1 de outubro de 2010 e 31 de dezembro de 2019 apenas se indicavam na declara\u00e7\u00e3o recapitulativa as seguintes opera\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>As transmiss\u00f5es intracomunit\u00e1rias de bens e opera\u00e7\u00f5es assimiladas<\/strong>, nos termos do <strong>Regime do IVA nas Transac\u00e7\u00f5es Intracomunit\u00e1rias (RITI)<\/strong>;<\/li>\n\n\n\n<li>As presta\u00e7\u00f5es de servi\u00e7os, efetuadas a sujeitos passivos que tivessem noutro <strong>Estado membro da Comunidade a sede<\/strong>, m estabelecimento est\u00e1vel ou, na sua falta, o domic\u00edlio, para o qual os servi\u00e7os s\u00e3o prestados, quando tais opera\u00e7\u00f5es fossem a\u00ed localizadas, nos termos <strong>do artigo 6.\u00ba do c\u00f3digo do IVA<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>A partir de 1 de janeiro de 2020, para al\u00e9m das opera\u00e7\u00f5es referidas anteriormente, passou a ser <strong>obrigat\u00f3ria a comunica\u00e7\u00e3o das transfer\u00eancias intracomunit\u00e1rias<\/strong> de bens no \u00e2mbito do regime de vendas \u00e0 consigna\u00e7\u00e3o, previsto no artigo 7.\u00ba-A do RITI.<\/p>\n\n\n\n<p>Considerando que o novo regime passou a ser aplic\u00e1vel <strong>a partir de 1 de janeiro de 2020<\/strong>, os contribuintes que efetuaram opera\u00e7\u00f5es desta natureza e n\u00e3o as relevaram nas respetivas declara\u00e7\u00f5es recapitulativas, por inexist\u00eancia de campo para o efeito, ou, pelo mesmo motivo, n\u00e3o procederam \u00e0 <strong>respetiva entrega<\/strong>, dever\u00e3o ter substitu\u00eddo ou submetido as correspondentes declara\u00e7\u00f5es at\u00e9 31 de dezembro de 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quais-os-prazos-para-o-envio-desta-declaracao\">Quais os prazos para o envio desta declara\u00e7\u00e3o?<\/h2>\n\n\n\n<p>A declara\u00e7\u00e3o recapitulativa do IVA dever\u00e1 ser entregue at\u00e9 ao dia 20 do m\u00eas seguinte \u00e0quele a que respeitam as opera\u00e7\u00f5es, no caso de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sujeitos passivos com periodicidade de envio mensal da declara\u00e7\u00e3o peri\u00f3dica;<\/li>\n\n\n\n<li>Sujeitos passivos com periodicidade de envio trimestral da declara\u00e7\u00e3o peri\u00f3dica cujo montante total das transmiss\u00f5es intracomunit\u00e1rias de bens a incluir na declara\u00e7\u00e3o recapitulativa exceda 50.000 euros (no trimestre civil em curso ou em qualquer um dos quatro trimestres civis anteriores).<\/li>\n<\/ul>\n\n\n\n<p>J\u00e1 no que respeita aos sujeitos passivos com periodicidade de envio trimestral da declara\u00e7\u00e3o peri\u00f3dica, <strong>cujo montante total das transmiss\u00f5es intracomunit\u00e1rias de bens a incluir na <\/strong><strong>declara\u00e7\u00e3o recapitulativa<\/strong><strong> n\u00e3o exceda 50.000 euros<\/strong>, a declara\u00e7\u00e3o recapitulativa do IVA dever\u00e1 ser entregue no trimestre civil em curso ou em qualquer um dos quatro trimestres civis anteriores.<\/p>\n\n\n\n<p>O limite que vigorou at\u00e9 31 de dezembro de 2019 era de 100.000 euros, tendo agora passado para 50.000 euros, conforme vimos acima.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"como-se-calcula-o-limite-dos-50-000-euros\">Como se calcula o limite dos 50.000 euros?<\/h2>\n\n\n\n<p>O montante de 50.000 euros deve entender-se como respeitando a cada trimestre ou parte dele, e n\u00e3o ao somat\u00f3rio de v\u00e1rios trimestres.<\/p>\n\n\n\n<p>A declara\u00e7\u00e3o recapitulativa do IVA representa uma importante ferramenta no <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/fraude-evasao-e-elisao-fiscal-o-caso-do-irc-e-os-controlos-efetuados-pela-at\/\">combate \u00e0 fraude fiscal nas transa\u00e7\u00f5es intracomunit\u00e1rias<\/a>. Porque garante maior transpar\u00eancia e controlo das opera\u00e7\u00f5es entre empresas de diferentes Estados-Membros da Uni\u00e3o Europeia.&nbsp;<\/p>\n\n\n\n<p>Com as altera\u00e7\u00f5es introduzidas a partir de 1 de janeiro de 2020, alargou-se o \u00e2mbito das <strong>opera\u00e7\u00f5es obrigat\u00f3rias<\/strong> a declarar e redefiniram-se limites e prazos. Refor\u00e7ando assim o papel deste documento no cumprimento das <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/obrigacoes-fiscais-microempresas\/\">obriga\u00e7\u00f5es fiscais<\/a>.&nbsp;<\/p>\n\n\n\n<p>Para empres\u00e1rios e profissionais da contabilidade, estar atento a estas mudan\u00e7as \u00e9 essencial para <strong>assegurar a conformidade<\/strong> com as normas em vigor e evitar penaliza\u00e7\u00f5es. Afinal, num contexto cada vez mais digital e global, o rigor fiscal continua a ser um pilar fundamental da atividade empresarial.<\/p>\n\n\n\n<p><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\">\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\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\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-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-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-2 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\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-10861 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-faturas tag-legislacao 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\/faturacao-eletronica-quais-sao-os-prazos-de-cumprimento-obrigatorios\/\"\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_0905-684x384.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\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0905-1214x810.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=\"2026-04-27T11:18:54+01:00\">Abril 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\">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\tFatura\u00e7\u00e3o eletr\u00f3nica: Quais s\u00e3o os prazos de cumprimento obrigat\u00f3rios?\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-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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Descubra as principais mudan\u00e7as na declara\u00e7\u00e3o recapitulativa de IVA com a Portaria 215\/2020 e saiba como cumprir as novas obriga\u00e7\u00f5es fiscais.<\/p>\n","protected":false},"author":1843,"featured_media":9605,"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":[16],"tags":[52,70,246,71,287],"business_type":[135],"context":[],"industry":[130,126],"persona":[51],"imagine_tag":[136],"coauthors":[486],"class_list":["post-6138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-iva","tag-legislacao","tag-novidades-legais","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Pedro Ribeiro","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1464824741.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\/6138","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\/1843"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=6138"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6138\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/9605"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=6138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6138"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=6138"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=6138"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=6138"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=6138"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=6138"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=6138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}