{"id":7155,"date":"2022-03-24T09:30:33","date_gmt":"2022-03-24T09:30:33","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=7155"},"modified":"2025-12-03T14:51:47","modified_gmt":"2025-12-03T14:51:47","slug":"iva-informacoes-vinculativas-de-2021-parte-vi","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-vi\/","title":{"rendered":"IVA &#8211; Informa\u00e7\u00f5es Vinculativas de 2021 \u2013 Parte VI"},"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 &#8211; Informa\u00e7\u00f5es Vinculativas de 2021 \u2013 Parte VI\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=\"2022-03-24T09:30:33+00:00\">Mar\u00e7o 24, 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 &#8211; Informa\u00e7\u00f5es Vinculativas de 2021 \u2013 Parte VI\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-vi\/\"\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>Dando continuidade ao <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-v\/\">texto anterior<\/a> voltamos a abordar as Informa\u00e7\u00f5es Vinculativas divulgadas em 2021 pela Autoridade Tribut\u00e1ria \u2013 AT.<\/p>\n\n\n\n<p>Poder\u00e1 consultar os textos anteriores sobre esta tem\u00e1tica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-i\/\">IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte I<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-ii\/\">IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte II<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-iii\/\">IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte III<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-iv\/\">IVA \u2013 Informa\u00e7\u00f5es vinculativas de 2021 \u2013 Parte IV<\/a><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Desta vez vamos abordar o Cap\u00edtulo do <strong>Valor tribut\u00e1vel<\/strong><strong>.<\/strong><\/p>\n\n\n\n<p><strong>4 &#8211; <\/strong><strong>VALOR TRIBUT\u00c1VEL<\/strong><\/p>\n\n\n\n<p><strong>4.1 \u2013 Liquida\u00e7\u00e3o \u2013 Compra e venda de ve\u00edculos usados, efetuada por um sujeito passivo revendedor<\/strong><\/p>\n\n\n\n<p><strong>Quest\u00e3o \u2013 <\/strong><\/p>\n\n\n\n<p>O Requerente \u00e9 comerciante autom\u00f3vel, e adquiriu na B\u00e9lgica um ve\u00edculo usado pelo regime da margem, pelo valor de 5.000 \u20ac, sendo que paga 3.000 \u20ac de ISV, mais 1.000 \u20ac de outras despesas tais como transporte, e pretende 2.000 \u20ac de comiss\u00e3o.<\/p>\n\n\n\n<p>A d\u00favida do Requerente prende-se com a incid\u00eancia do <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-iva\/\">IVA<\/a>, pelo que apresenta duas formas de c\u00e1lculo do IVA no caso apresentado.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5.000 \u20ac &#8211; viatura<\/li>\n\n\n\n<li>3.000 \u20ac &#8211; ISV<\/li>\n\n\n\n<li>1.000 \u20ac &#8211; transporte<\/li>\n\n\n\n<li>9.000 \u20ac &#8211; total<\/li>\n\n\n\n<li>11.000 \u20ac &#8211; fatura de venda (inclui a comiss\u00e3o)<\/li>\n<\/ul>\n\n\n\n<p>Ao que questiona qual o valor a entregar ao Estado:<\/p>\n\n\n\n<p><strong>&#8220;IVA incide entre os 9.000 \u20ac e 11.000 \u20ac? Seria 373,99&#8221;? <\/strong><\/p>\n\n\n\n<p><strong>ou <\/strong><\/p>\n\n\n\n<p><strong>&#8220;IVA incide entre os 5.000 \u20ac e 11.000 \u20ac? Seria 1121,96&#8221;?<\/strong><\/p>\n\n\n\n<p><strong>Decis\u00e3o \u2013<\/strong><\/p>\n\n\n\n<p>Processando-se a venda ao abrigo do &#8220;Regime da margem&#8221;, a fatura emitida pelo sujeito passivo revendedor, em territ\u00f3rio nacional, quer a um adquirente particular, quer a um adquirente sujeito passivo (revendedor ou n\u00e3o), n\u00e3o pode discriminar o imposto, devendo conter a men\u00e7\u00e3o: &#8220;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-informacoes-vinculativas-de-2021-parte-i\/\">Regime da margem de lucro<\/a> &#8211; Bens em segunda m\u00e3o&#8221;, face \u00e0 conjuga\u00e7\u00e3o do n.\u00ba 1 do artigo 6.\u00ba do citado regime, com a al\u00ednea e) do n.\u00ba 5 do artigo 36.\u00ba do CIVA.<\/p>\n\n\n\n<p>Nestes termos, conforme exposto na presente informa\u00e7\u00e3o, caso o Requerente proceda \u00e0 venda em territ\u00f3rio nacional da viatura adquirida na B\u00e9lgica ao abrigo do &#8220;Regime da margem&#8221;, e pretenda usar o mesmo regime na sua transmiss\u00e3o no mercado nacional, ent\u00e3o a forma de c\u00e1lculo do respetivo imposto devido \u00e9 a seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Margem (com IVA inclu\u00eddo) = Pre\u00e7o de venda &#8211; Pre\u00e7o de compra = 11.000 \u20ac &#8211; 5.000 \u20ac = 6.000 \u20ac; <\/strong><\/li>\n\n\n\n<li><strong> Valor tribut\u00e1vel = 6.000 \u20ac x 100\/123 = 4.878,05 \u20ac; <\/strong><\/li>\n\n\n\n<li><strong> IVA a pagar = 4.878,05 \u20ac x 0,23 = 1.121,95. \u20ac <\/strong>(<em>Processo: n\u00ba 21025, por despacho de 01-07-2021, do Subdiretor-Geral da \u00c1rea de Gest\u00e3o Tribut\u00e1ria \u2013 IVA<\/em>)<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>4.2 \u2013 Regime Especial de Tributa\u00e7\u00e3o dos Bens em Segunda M\u00e3o &#8211; venda de ve\u00edculos usados, efetuada por um sujeito passivo revendedor<\/strong><\/p>\n\n\n\n<p><strong>Quest\u00e3o \u2013 <\/strong><\/p>\n\n\n\n<p>A Requerente dedica-se \u00e0 atividade de com\u00e9rcio de ve\u00edculos autom\u00f3veis usados, adquirindo-os com frequ\u00eancia no estrangeiro, suportando diversas despesas com a legaliza\u00e7\u00e3o da viatura em Portugal, nomeadamente o ISV.<\/p>\n\n\n\n<p>Refere, exemplificando, que adquiriu uma viatura a uma empresa francesa, que aplicou o Regime da Margem, pelo valor de 20.000,00\u20ac, tendo suportado at\u00e9 ao momento em que ficou pronta a vender no stand, as seguintes despesas:<\/p>\n\n\n\n<p>i. ISV suportado &#8211; 2.500,00\u20ac;<\/p>\n\n\n\n<p>ii. Despesas de legaliza\u00e7\u00e3o no IMTT &#8211; 400,00\u20ac;<\/p>\n\n\n\n<p>iii. Despesa de transporte da viatura at\u00e9 Portugal &#8211; 250,00\u20ac;<\/p>\n\n\n\n<p>iv. Despesas de repara\u00e7\u00e3o da viatura &#8211; 300,00\u20ac.<\/p>\n\n\n\n<p>A viatura referida ser\u00e1 vendida por 25.000,00\u20ac, sendo a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/fatura\/\">fatura<\/a> emitida sem IVA, ao abrigo do Regime dos bens em segunda m\u00e3o.<\/p>\n\n\n\n<p>Pretende esclarecimentos, sobre o apuramento do IVA liquidado, no momento em que a viatura \u00e9 vendida:<\/p>\n\n\n\n<p>a) <strong>Op\u00e7\u00e3o 1:<\/strong> Atrav\u00e9s do valor de venda da viatura deduzido do valor de compra da mesma, ou seja, 25.000,00\u20ac &#8211; 20.000,00\u20ac = 5.000,00\u20ac, o IVA liquidado ser\u00e1 934,96 \u20ac?<\/p>\n\n\n\n<p>b) <strong>Op\u00e7\u00e3o 2<\/strong>: Atrav\u00e9s do valor de venda da viatura deduzido do valor de compra, acrescido do ISV suportado, ou seja, 25.000,00\u20ac &#8211; 20.000,00\u20ac &#8211; 2.500,00\u20ac, o IVA liquidado ser\u00e1 467,47\u20ac?<\/p>\n\n\n\n<p>c) <strong>Op\u00e7\u00e3o 3<\/strong>: Atrav\u00e9s do valor de venda da viatura deduzido do valor de compra, acrescido das outras despesas mencionadas anteriormente, ou seja, 25.000,00\u20ac &#8211; 20.000,00\u20ac &#8211; 2.500,00\u20ac &#8211; 400,00\u20ac &#8211; 250,00\u20ac &#8211; 300,00\u20ac = 1.550,00\u20ac, o IVA liquidado ser\u00e1 289,84\u20ac?<\/p>\n\n\n\n<p><strong>Decis\u00e3o \u2013<\/strong><\/p>\n\n\n\n<p>Face ao exposto, no caso ora em an\u00e1lise,<strong> sendo o pre\u00e7o de venda de 25.000,00\u20ac (contrapresta\u00e7\u00e3o a obter do cliente) e o pre\u00e7o de compra de 20.000,00\u20ac, o valor tribut\u00e1vel com IVA inclu\u00eddo corresponder\u00e1 ao montante de 5.000,00\u20ac (4.065,04\u20ac, base tribut\u00e1vel, e 934,96\u20ac, imposto liquidado)<\/strong>.<\/p>\n\n\n\n<p>Tendo em vista a aplica\u00e7\u00e3o \u00e0s viaturas usadas do RETBSM, foram emitidas instru\u00e7\u00f5es administrativas, atrav\u00e9s do Of\u00edcio-Circulado n.\u00ba 30012, de 06-01- 2000, da Dire\u00e7\u00e3o de Servi\u00e7os do IVA, dispon\u00edvel para consulta no Portal das Finan\u00e7as, que mant\u00e9m a atualidade, com exce\u00e7\u00e3o da taxa de imposto, que \u00e9 atualmente 23%. (<em>Processo: n\u00ba 17979, por despacho de 30-06-2021, do Subdiretor-Geral da \u00c1rea de Gest\u00e3o Tribut\u00e1ria \u2013 IVA<\/em>)<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>4.3 \u2013 Liquida\u00e7\u00e3o \u2013 Quantias pagas em nome e por conta do adquirente dos bens ou destinat\u00e1rios dos servi\u00e7os, registadas em conta de terceiros<\/strong><\/p>\n\n\n\n<p><strong>Quest\u00e3o \u2013 <\/strong><\/p>\n\n\n\n<p>1.1 A Requerente \u00e9 uma empresa concession\u00e1ria da \u201cEMP1\u201d, que tem a sua sede na Holanda. Ao abrigo da concess\u00e3o, os nossos clientes t\u00eam assist\u00eancia em qualquer concession\u00e1rio \u201cEMP1\u201d nacional ou estrangeiro.<\/p>\n\n\n\n<p>1.2 O concession\u00e1rio reparador ap\u00f3s nossa confirma\u00e7\u00e3o junto da \u201cEMP1\u201d de que assumimos o pagamento da despesa repara a viatura do cliente.<\/p>\n\n\n\n<p>1.3 A emiss\u00e3o da fatura \u00e9 feita pelo concession\u00e1rio reparador ao cliente (propriet\u00e1rio da viatura), mas n\u00e3o entregue ao cliente.<\/p>\n\n\n\n<p>1.4 A fatura \u00e9 enviada pelo concession\u00e1rio reparador para a \u201cEMP1\u201d para proceder ao seu pagamento.<\/p>\n\n\n\n<p>1.5 Posteriormente a \u201cEMP1\u201d envia-nos a fatura para n\u00f3s a pagarmos.<\/p>\n\n\n\n<p>1.6 Por fim n\u00f3s enviamos a fatura ao cliente para ele nos pagar.<\/p>\n\n\n\n<p>1.7 O envio da fatura da para n\u00f3s vem com o acompanhamento de uma fatura e de outra fatura emitida pelo concession\u00e1rio reparador ao cliente.<\/p>\n\n\n\n<p>1.8 O envio da fatura ao cliente \u00e9 por n\u00f3s feita ao cliente por meio de uma fatura por n\u00f3s emitida, ao abrigo da al\u00ednea c), artigo 16\u00ba do CIVA, e acompanhada da fatura do concession\u00e1rio reparador.<\/p>\n\n\n\n<p>1.9 Os movimentos contabil\u00edsticos afetos a este procedimento s\u00e3o registados numa conta de terceiros do cliente (conta 27) distinta da conta de cliente (conta 21).<\/p>\n\n\n\n<p>Neste contexto, considerando a Requerente estar a agir como mera intermedi\u00e1ria financeira e consequentemente a agir por conta do cliente e em sua representa\u00e7\u00e3o, questiona se, face ao C\u00f3digo do IVA (CIVA), est\u00e1 correto o procedimento adotado?<\/p>\n\n\n\n<p><strong>Decis\u00e3o \u2013<\/strong><\/p>\n\n\n\n<p>Neste contexto, nas citadas faturas emitidas pela Requerente aos clientes com vista a ser ressarcida do custo financeiro, <strong>n\u00e3o deve proceder \u00e0 liquida\u00e7\u00e3o do IVA ao abrigo da al\u00ednea c) do n.\u00ba 6 do artigo 16.\u00ba do CIVA, devendo fazer nelas constar men\u00e7\u00e3o alusiva a esta norma, conforme previsto na al\u00ednea e) do n.\u00ba 5 do artigo 36.\u00ba do referido diploma<\/strong>.<\/p>\n\n\n\n<p>Importa ainda referir que o IVA contido nas despesas faturadas pela \u201cEMP1\u201d holandesa \u00e0 Requerente est\u00e1 exclu\u00eddo do direito \u00e0 dedu\u00e7\u00e3o. (<em>Processo: n\u00ba17558, por despacho de 10-12-2021, da Diretora de Servi\u00e7os do IVA (por subdelega\u00e7\u00e3o<\/em>)<\/p>\n\n\n\n<p>Este texto ser\u00e1 complementado em artigos seguintes.<\/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\/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 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-7094 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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/base-de-incidencia-contributiva-e-taxas-para-a-seguranca-social\/\"\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-935644254-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-684x384.jpg 684w, 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 pessoas numa moderna sala de escrit\u00f3rio, colaborando e trabalhando em equipa. 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>Dando continuidade ao texto anterior voltamos a abordar as Informa\u00e7\u00f5es Vinculativas divulgadas em 2021 pela Autoridade Tribut\u00e1ria \u2013 AT. Poder\u00e1 consultar os textos anteriores sobre esta tem\u00e1tica: &nbsp; Desta vez vamos abordar o Cap\u00edtulo do Valor tribut\u00e1vel. 4 &#8211; VALOR TRIBUT\u00c1VEL 4.1 \u2013 Liquida\u00e7\u00e3o \u2013 Compra e venda de ve\u00edculos usados, efetuada por um sujeito [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7468,"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":[287],"business_type":[2,3],"context":[],"industry":[130,126],"persona":[51],"imagine_tag":[277,155,178],"coauthors":[504],"class_list":["post-7155","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-1171809453.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\/7155","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=7155"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/7155\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7468"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=7155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=7155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=7155"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=7155"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=7155"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=7155"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=7155"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=7155"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=7155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}