{"id":7091,"date":"2022-02-03T09:30:00","date_gmt":"2022-02-03T09:30:00","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=7091"},"modified":"2025-12-03T14:53:31","modified_gmt":"2025-12-03T14:53:31","slug":"iva-informacoes-vinculativas-de-2021-parte-i","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-i\/","title":{"rendered":"IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte I"},"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\tIVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte I\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=\"2022-02-03T09:30:00+00:00\">Fevereiro 3, 2022<\/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=\"IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte I\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-i\/\"\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<h3 class=\"wp-block-heading\" id=\"h-1-introducao\"><strong>1 \u2013 Introdu\u00e7\u00e3o<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No ano de 2021, a Autoridade Tribut\u00e1ria divulgou no Portal das Finan\u00e7as 79 Pedidos de Informa\u00e7\u00e3o Vinculativas (PIV).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A distribui\u00e7\u00e3o dos 79 PIV`s pelos Cap\u00edtulos do C\u00f3digo do IVA \u00e9 a seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19 s\u00e3o sobre a Incid\u00eancia;<\/li>\n\n\n\n<li>12 sobre Isen\u00e7\u00f5es;<\/li>\n\n\n\n<li>\u00a03 sobre o <strong>Valor tribut\u00e1vel nas Transa\u00e7\u00f5es Internas;<\/strong><\/li>\n\n\n\n<li><strong>3<\/strong>2 sobre Taxas;<\/li>\n\n\n\n<li>6 sobre <strong>Liquida\u00e7\u00e3o e Pagamento do Imposto \u2013 Dedu\u00e7\u00f5es<\/strong>;<\/li>\n\n\n\n<li>5 sobre Outras Obriga\u00e7\u00f5es dos Contribuintes;<\/li>\n\n\n\n<li>1 sobre <strong>Regime de tributa\u00e7\u00e3o dos combust\u00edveis l\u00edquidos aplic\u00e1vel aos revendedores;<\/strong><\/li>\n\n\n\n<li>1 sobre o Regime da margem de lucro &#8211; Ag\u00eancias de viagens.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-incidencia\"><strong>2 \u2013 Incid\u00eancia<\/strong><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-rendimentos-decorrentes-da-celebracao-de-um-contrato-de-exploracao-com-a-sociedade-de-exploracao-turistica\"><strong>2.1 &#8211; Rendimentos decorrentes da celebra\u00e7\u00e3o de um contrato de explora\u00e7\u00e3o com a sociedade de explora\u00e7\u00e3o tur\u00edstica<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>Qual o enquadramento em sede de <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-iva\/\">IVA<\/a> dos rendimentos decorrentes da celebra\u00e7\u00e3o de um contrato de explora\u00e7\u00e3o com a sociedade de explora\u00e7\u00e3o tur\u00edstica Emp1 (\u2026), relativamente a um im\u00f3vel inserido no empreendimento tur\u00edstico Herdade do (\u2026), que est\u00e1 permanentemente em regime de explora\u00e7\u00e3o tur\u00edstica?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>A presta\u00e7\u00e3o de servi\u00e7os de alojamento tur\u00edstico, consubstanciada na disponibiliza\u00e7\u00e3o das moradias aos clientes finais (turistas), expressamente abrangida pela exclus\u00e3o da isen\u00e7\u00e3o de imposto prevista no artigo 9.\u00ba, al\u00ednea 29), subal\u00ednea a) do CIVA, encontra-se sujeita a imposto e dele n\u00e3o isenta, nos termos conjugados dos artigos 1.\u00ba, n.\u00ba 1, al\u00ednea a) e 4.\u00ba, n.\u00ba 1 do CIVA, <strong>pelo que os rendimentos auferidos pelo Requerente se encontram sujeitos a IVA, n\u00e3o beneficiando de nenhuma isen\u00e7\u00e3o, mas podendo beneficiar da aplica\u00e7\u00e3o da taxa reduzida por enquadramento na verba 2.17 da Lista I anexa ao CIVA<\/strong> <em>(Processo: n\u00ba20855, por despacho de 01-07-2021, do Subdiretor-Geral da \u00c1rea de Gest\u00e3o Tribut\u00e1ria \u2013 IVA).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-reciclagem-de-acumuladores-baterias-para-obtencao-de-ligas-de-chumbo-e-chumbo-refinado\"><strong>2.2 &#8211; Reciclagem de acumuladores \/ baterias para obten\u00e7\u00e3o de ligas de chumbo e chumbo refinado<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>Adquire acumuladores em fim de vida \u00fatil aos seus clientes &#8211; que, por sua vez, t\u00eam emitido as <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/fatura\/\">faturas<\/a> sem IVA ao abrigo da regra de invers\u00e3o do sujeito passivo prevista na al\u00ednea i) n.\u00ba 1 do artigo 2.\u00ba do C\u00f3digo do IVA (CIVA)?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Autoliquida o imposto na sua contabilidade, reportando-o na respetiva declara\u00e7\u00e3o peri\u00f3dica (preenchimento dos campos 3, 4 e 101);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Vende os acumuladores para reciclagem \u00e0 \u201cEMP II\u201d &#8211; a fatura \u00e9 emitida sem IVA, igualmente ao abrigo da regra de invers\u00e3o do sujeito passivo prevista na al\u00ednea i) do n.\u00ba 1 do artigo 2.\u00ba do CIVA;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; A \u201cEMP II\u201d, por sua vez, efetua a autoliquida\u00e7\u00e3o do imposto na sua contabilidade, reportando-o na respetiva declara\u00e7\u00e3o peri\u00f3dica (preenchimento dos campos 3, 4 e 101)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>Tendo os bens (acumuladores \/ baterias) atingido o seu fim de vida \u00fatil, n\u00e3o sendo, como refere, pass\u00edveis de reutiliza\u00e7\u00e3o no estado em que se encontram, destinando-se a ser reciclados (para obten\u00e7\u00e3o de ligas de chumbo e chumbo refinado) como descreve, a sua transmiss\u00e3o, a sujeitos passivos do imposto que tenham direito \u00e0 dedu\u00e7\u00e3o total ou parcial do imposto (como refere ser o caso), <strong>est\u00e1, efetivamente, sujeita \u00e0 regra de invers\u00e3o do sujeito passivo prevista na al\u00ednea i) do n.\u00ba 1 do artigo 2.\u00ba do CIVA, enquadrando-se estes bens na al\u00ednea c) do Anexo E ao CIVA.<\/strong> 37. Caso contr\u00e1rio, dever\u00e1 seguir as regras gerais do CIVA (<em>Processo: n\u00ba 22226 por despacho de 17-12-2021, da Diretora de Servi\u00e7os do IVA (por subdelega\u00e7\u00e3o<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-taxas-baterias-avariadas-para-reciclagem\"><strong>2.3 &#8211; Taxas \u2013 Baterias avariadas para reciclagem<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>As baterias avariadas retiradas dos autom\u00f3veis dos clientes s\u00e3o consideradas sucata. Se, se enquadram no anexo E do c\u00f3digo do IVA?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>No caso em concreto, tendo efetivamente os bens (baterias) atingido o seu fim de vida \u00fatil, n\u00e3o sendo pass\u00edveis de ser reutilizados no estado em que se encontram, destinando-se a ser reciclados, a sua transmiss\u00e3o est\u00e1 sujeita \u00e0 regra de invers\u00e3o do sujeito passivo prevista na al\u00ednea i) n.\u00ba 1 do artigo 2.\u00ba do CIVA, enquadrando-se estes bens na al\u00ednea c) do Anexo E ao CIVA (<em>Processo: n\u00ba19577, por despacho de 20-12-2021, da Diretora de Servi\u00e7os do IVA (por subdelega\u00e7\u00e3o<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-4-liquidacao-contrato-de-subempreitada-valor-faturado-mensalmente\"><strong>2.4 &#8211; Liquida\u00e7\u00e3o \u2013 Contrato de Subempreitada, valor faturado mensalmente<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>Esclarecimentos sobre a montagem de diversos equipamentos que comp\u00f5em a cozinha industrial de um hotel?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>Considerando tudo o que foi mencionado na presente informa\u00e7\u00e3o, relativamente ao Contrato de Subempreitada em an\u00e1lise no presente pedido, que tem por objeto (cf. cl\u00e1usula segunda do Contrato de Subempreitada), uma obra de fornecimento e montagem e instala\u00e7\u00e3o de equipamento de cozinha para um hotel, que implica o envolvimento de um processo construtivo, <strong>conclui-se pela aplica\u00e7\u00e3o da invers\u00e3o do sujeito passivo, prevista na al\u00ednea j) do n.\u00ba 1 do artigo 2.\u00ba do CIVA, a todo o Contrato de Subempreitada, ainda que o valor da subempreitada seja faturado mensalmente (cf. ponto 2 da cl\u00e1usula s\u00e9tima do Contrato de Subempreitada) e a respetiva fatura possa discriminar os diversos itens, conforme previsto no ponto 1.4 do of\u00edcio circulado n.\u00ba 30101<\/strong>. Por \u00faltimo, importa salientar, que sendo a Requerente um sujeito passivo de IVA que pratica opera\u00e7\u00f5es que conferem o direito \u00e0 dedu\u00e7\u00e3o, existe a obrigatoriedade da aplica\u00e7\u00e3o da invers\u00e3o do sujeito passivo em an\u00e1lise, <strong>cabendo \u00e0 Requerente proceder \u00e0 liquida\u00e7\u00e3o do IVA \u00e0 taxa normal de 23%, prevista na al\u00ednea c) do n.\u00ba 1 do artigo 18.\u00ba do CIVA <\/strong>(<em>Processo: n\u00ba19503, por despacho de 20-12-2021, da Diretora de Servi\u00e7os do IVA (por subdelega\u00e7\u00e3o<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-5-liquidacao-autoliquidacao-na-prestacao-de-servicos-de-construcao-civil\"><strong>2.5 \u2013 Liquida\u00e7\u00e3o &#8211; Autoliquida\u00e7\u00e3o na presta\u00e7\u00e3o de servi\u00e7os de constru\u00e7\u00e3o civil<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>Esclarecimento sobre a aplica\u00e7\u00e3o do previsto na al\u00ednea j) do n\u00ba 1 do artigo 2\u00ba do C\u00f3digo do IVA (CIVA) &#8211; invers\u00e3o do sujeito passivo e na aplica\u00e7\u00e3o do regime de IVA autoliquida\u00e7\u00e3o na presta\u00e7\u00e3o de servi\u00e7os de <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/futuro-construcao-civil\/\">constru\u00e7\u00e3o civil<\/a>, designadamente:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Os servi\u00e7os de instala\u00e7\u00e3o e montagem dos referidos equipamentos \u00e9 pass\u00edvel de aplica\u00e7\u00e3o do regime de IVA-autoliquida\u00e7\u00e3o?<\/li>\n\n\n\n<li>Na manuten\u00e7\u00e3o dos equipamentos de quem \u00e9 a obriga\u00e7\u00e3o de liquida\u00e7\u00e3o do IVA?<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>Na primeira quest\u00e3o \u00e9 aplic\u00e1vel a regra da invers\u00e3o do sujeito passivo, prevista na al\u00ednea j) do n.\u00ba 1 do artigo 2.\u00ba do CIVA aos servi\u00e7os de fornecimento e montagem de sistemas de vigil\u00e2ncia, cabendo ao adquirente a liquida\u00e7\u00e3o e entrega do imposto que se mostre devido, sem preju\u00edzo do direito \u00e0 dedu\u00e7\u00e3o, nos termos gerais do CIVA;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na segunda quest\u00e3o colocada n\u00e3o \u00e9 aplic\u00e1vel a regra da invers\u00e3o do sujeito passivo, prevista na al\u00ednea j) do n.\u00ba 1 do artigo 2.\u00ba do CIVA aos servi\u00e7os de repara\u00e7\u00e3o e manuten\u00e7\u00e3o de c\u00e2maras de vigil\u00e2ncia, cabendo \u00e0 Requerente a liquida\u00e7\u00e3o do imposto que se mostre devido pela respetiva realiza\u00e7\u00e3o (<em>Processo: n\u00ba 17822, por despacho de 10-12-2021, da Diretora de Servi\u00e7os do IVA (por subdelega\u00e7\u00e3o<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-6-regra-de-inversao-do-sujeito-passivo-delimitacao-negativa-aplicacao-de-vinil-em-janelas\"><strong>2.6 \u2013 Regra de invers\u00e3o do sujeito passivo (delimita\u00e7\u00e3o negativa) &#8211; Aplica\u00e7\u00e3o de vinil em janelas<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quest\u00e3o &#8211; <\/strong>No \u00e2mbito da sua atividade aplicou a regra de invers\u00e3o nos servi\u00e7os prestados a um sujeito passivo, relacionado com fornecimento e aplica\u00e7\u00e3o de vinil em janelas pelo que solicita esclarecimento sobre a regra de invers\u00e3o aplicada?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decis\u00e3o &#8211; <\/strong>No caso em apre\u00e7o, <strong>ao fornecimento e aplica\u00e7\u00e3o de vinil em janelas a um sujeito passivo do IVA, n\u00e3o \u00e9 aplic\u00e1vel a regra de invers\u00e3o do sujeito passivo<\/strong> a que se refere a al\u00ednea j) do n\u00ba 1 do artigo 2\u00ba do CIVA, uma vez que n\u00e3o implica a realiza\u00e7\u00e3o de servi\u00e7os de constru\u00e7\u00e3o civil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nestes termos, na opera\u00e7\u00e3o descrita, <strong>o prestador dos servi\u00e7os deve proceder \u00e0 liquida\u00e7\u00e3o do imposto que se mostre devido <\/strong>(<em>Processo: n\u00ba20957, por despacho de 01-07-2021, do Subdiretor-Geral da \u00c1rea de Gest\u00e3o Tribut\u00e1ria \u2013 IVA<\/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 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\/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-6815 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-financas tag-irc tag-legislacao tag-novidades-legais tag-recursos-humanos business_type-medias-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-retalho industry-entretenimento industry-producao industry-quimica industry-servicos industry-servicos-financeiros industry-tecnologia industry-viagens-e-hotelaria 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-1271694534-1440x810.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-1271694534-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-1440x810.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=\"2025-07-09T12:14:47+01:00\">Julho 9, 2025<\/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\/as-despesas-com-pessoal-e-o-novo-entendimento-da-administracao-tributaria\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAs despesas com pessoal e o (novo) entendimento da Administra\u00e7\u00e3o Tribut\u00e1ria\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\tDescubra o novo entendimento da AT sobre despesas com pessoal e como garantir a sua correta dedu\u00e7\u00e3o fiscal no IRC.\n\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 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https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-1440x810.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=\"2025-07-07T11:21:00+01:00\">Julho 7, 2025<\/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\tBase de incid\u00eancia contributiva e taxas para a seguran\u00e7a social: A import\u00e2ncia da prote\u00e7\u00e3o 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-2 post-9949 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-novidades-legais business_type-pequenas-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-e-commerce industry-retalho industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/valorizacao-e-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\/2023\/10\/GettyImages-1316107530-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de 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Est\u00e3o sentados \u00e0 volta de uma mesa grande, com port\u00e1teis, documentos e canetas espalhados. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente acolhedor e produtivo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.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=\"2025-05-06T08:04:56+01:00\">Maio 6, 2025<\/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\">13 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 fazer a valoriza\u00e7\u00e3o e comunica\u00e7\u00e3o de invent\u00e1rios de forma eficiente e conforme a lei\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-6154 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-de-amanha category-tecnologia-de-hoje category-tecnologia-e-inovacao tag-faturas tag-novidades-legais tag-tecnologia business_type-pequenas-empresas industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/o-qr-code-e-o-impacto-nas-empresas-e-no-consumidor-nesta-era-digital\/\"\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-1288428995-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a intervir numa reuni\u00e3o de equipa.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-1440x810.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=\"2025-04-28T10:47:49+01:00\">Abril 28, 2025<\/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\tO QR CODE e o impacto nas empresas e no consumidor, nesta era digital\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-6551 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 category-tecnologia-e-inovacao tag-faturacao tag-faturas tag-novidades-legais tag-tecnologia business_type-pequenas-empresas business_type-medias-empresas industry-servicos-financeiros industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/novas-regras-da-faturacao-eletronica\/\"\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-1270233164-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de colegas reunidos no trabalho, colaborando e discutindo ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1270233164-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1270233164-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1270233164-1440x810.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=\"2025-04-02T12:52:15+01:00\">Abril 2, 2025<\/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\tNovas regras da fatura\u00e7\u00e3o eletr\u00f3nica: O que muda a partir de 1 de janeiro de 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>1 \u2013 Introdu\u00e7\u00e3o No ano de 2021, a Autoridade Tribut\u00e1ria divulgou no Portal das Finan\u00e7as 79 Pedidos de Informa\u00e7\u00e3o Vinculativas (PIV). A distribui\u00e7\u00e3o dos 79 PIV`s pelos Cap\u00edtulos do C\u00f3digo do IVA \u00e9 a seguinte: &nbsp; 2 \u2013 Incid\u00eancia 2.1 &#8211; Rendimentos decorrentes da celebra\u00e7\u00e3o de um contrato de explora\u00e7\u00e3o com a sociedade de explora\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7426,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[16],"tags":[287],"business_type":[2,3],"context":[],"industry":[130,126],"persona":[51],"imagine_tag":[277,155,178],"coauthors":[504],"class_list":["post-7091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-novidades-legais","business_type-pequenas-empresas","business_type-medias-empresas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091.jpg","imagine_tags":{"277":"Empresa","155":"Legal","178":"Servi\u00e7os"}},"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\/7091","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=7091"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/7091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7426"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=7091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=7091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=7091"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=7091"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=7091"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=7091"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=7091"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=7091"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=7091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}