{"id":7859,"date":"2022-06-28T09:30:16","date_gmt":"2022-06-28T08:30:16","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=7859"},"modified":"2025-12-03T14:48:27","modified_gmt":"2025-12-03T14:48:27","slug":"contribuicao-sobre-as-embalagens-de-utilizacao-unica-de-plastico-ou-de-aluminio","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/contribuicao-sobre-as-embalagens-de-utilizacao-unica-de-plastico-ou-de-aluminio\/","title":{"rendered":"Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica de pl\u00e1stico ou de alum\u00ednio"},"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\tContribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica de pl\u00e1stico ou de alum\u00ednio\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=\"2022-06-28T09:30:16+01:00\">Junho 28, 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=\"Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica de pl\u00e1stico ou de alum\u00ednio\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/contribuicao-sobre-as-embalagens-de-utilizacao-unica-de-plastico-ou-de-aluminio\/\"\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<h2 class=\"wp-block-heading\" id=\"h-1-o-que-veio-regulamentar-a-portaria-n-\u00ba-331-e-2021-de-31-12\"><strong>1 &#8211; O que veio regulamentar a Portaria n.\u00ba 331-E\/2021, de 31\/12? <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Veio regulamentar a Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica de pl\u00e1stico ou de alum\u00ednio adquiridas em refei\u00e7\u00f5es prontas a consumir, prevista na Lei n.\u00ba 75- B\/2020, de 31 de dezembro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-o-que-se-pretende-com-esta-contribuicao\"><strong>2 &#8211; O que se pretende com esta Contribui\u00e7\u00e3o? <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pretende-se com esta Contribui\u00e7\u00e3o;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prosseguir objetivos nacionais de pol\u00edtica ambiental no caminho para a transi\u00e7\u00e3o para uma <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/economia-circular-o-inevit-vel-futuro-dos-mercados\/\">economia circular<\/a>, promovendo a redu\u00e7\u00e3o sustentada do consumo de embalagens de utiliza\u00e7\u00e3o \u00fanica e a consequente redu\u00e7\u00e3o do volume de res\u00edduos de embalagens gerados, e a introdu\u00e7\u00e3o de sistemas de reutiliza\u00e7\u00e3o ambientalmente mais sustent\u00e1veis;<\/li>\n\n\n\n<li>Incentivar a utiliza\u00e7\u00e3o de <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/a-chave-para-a-sustentabilidade-modelos-de-negocio-do-seculo-xxi\/\">embalagens reutiliz\u00e1veis<\/a>, podendo tais medidas incluir a utiliza\u00e7\u00e3o de sistemas de dep\u00f3sito e outros incentivos econ\u00f3micos;<\/li>\n\n\n\n<li>Redu\u00e7\u00e3o de consumo de copos para bebidas e recipientes para alimentos.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-o-que-se-deve-considerar-com-embalagem\"><strong>3 &#8211; O que se deve considerar com embalagem?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 considerada a embalagem como um todo, como por exemplo a embalagem composta pelo recipiente e pela tampa. No entanto, quando as partes que constituem a embalagem s\u00e3o colocadas no mercado em separado, a contribui\u00e7\u00e3o dever\u00e1 aplicar-se apenas ao recipiente em si, de modo a obviar a dupla tributa\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-o-que-sao-refeicoes-prontas-a-consumir\"><strong>4 &#8211; O que s\u00e3o refei\u00e7\u00f5es prontas a consumir?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O conceito de refei\u00e7\u00f5es prontas a consumir abrange os pratos ou alimentos, incluindo bebidas, que foram cozinhados ou preparados, e que est\u00e3o assim prontos para serem consumidos sem qualquer prepara\u00e7\u00e3o suplementar, como cozinhar, congelar, ferver ou aquecer, incluindo fritar, grelhar, assar, ou preparar no micro-ondas. Incluem-se neste conceito de refei\u00e7\u00e3o pronta a consumir, entre outros, as sopas, saladas, sandes, sobremesas, fruta e vegetais descascados ou cortados, gelados, salgados e produtos de pastelaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todos estes pratos e alimentos, incluindo bebidas, est\u00e3o abrangidos desde que tenham sido embalados no estabelecimento ou local de venda.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-que-tipo-de-atividades-economicas-vai-abranger-esta-contribuicao\"><strong>5 &#8211; Que tipo de atividades econ\u00f3micas vai abranger esta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pode abranger nomeadamente restaurantes, caf\u00e9s, pastelarias e similares, hipermercados, supermercados e afins, bem como outros estabelecimentos como bares de apoio \u00e0s salas de cinema.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-o-que-nao-esta-incluido-nesta-contribuicao\"><strong>6 \u2013 O que n\u00e3o est\u00e1 inclu\u00eddo nesta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o \u00e9 considerada para efeitos da aplica\u00e7\u00e3o da contribui\u00e7\u00e3o, a presta\u00e7\u00e3o de servi\u00e7os de restaura\u00e7\u00e3o e de catering, ou seja, os servi\u00e7os que consistam no fornecimento de alimentos, incluindo bebidas, acompanhado de servi\u00e7os de apoio suficientes para permitir o consumo imediato dos mesmos no local, em mesas, balc\u00e3o, espa\u00e7o interior ou circundante do estabelecimento, incluindo-se nestes casos o servi\u00e7o de sala, o servi\u00e7o de esplanada, o consumo em espa\u00e7os de restaura\u00e7\u00e3o comuns (food-court), o servi\u00e7o de restaura\u00e7\u00e3o em cantinas e afins, bem como as opera\u00e7\u00f5es de restaura\u00e7\u00e3o efetuadas em meios de transporte coletivos<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-quando-se-inicia-a-aplicacao-desta-contribuicao\"><strong>7 \u2013 Quando se inicia a aplica\u00e7\u00e3o desta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica aplica-se<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a partir de 1 de julho de 2022, para as <strong>embalagens de pl\u00e1stico ou multimaterial com pl\u00e1stico<\/strong>, e<\/li>\n\n\n\n<li>a partir de 1 de janeiro de 2023, para as <strong>embalagens de alum\u00ednio ou multimaterial com alum\u00ednio<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-quando-se-constitui-o-facto-gerador-desta-contribuicao\"><strong>8 \u2013 Quando se constitui o facto gerador desta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O facto gerador da contribui\u00e7\u00e3o ocorre na <strong>produ\u00e7\u00e3o, a importa\u00e7\u00e3o e a aquisi\u00e7\u00e3o intracomunit\u00e1ria ou \u00e0s Regi\u00f5es Aut\u00f3nomas dos A\u00e7ores e da Madeira das embalagens de utiliza\u00e7\u00e3o \u00fanica<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-9-quando-e-que-se-torna-exigivel-esta-contribuicao\"><strong>9 \u2013 Quando \u00e9 que se torna exig\u00edvel esta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica \u00e9 exig\u00edvel, em territ\u00f3rio de Portugal continental, <strong>no momento da sua introdu\u00e7\u00e3o no consumo<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Considera-se introdu\u00e7\u00e3o no consumo a aliena\u00e7\u00e3o, pelos sujeitos passivos, de embalagens de utiliza\u00e7\u00e3o \u00fanica<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-10-como-se-formaliza-a-introducao-no-consumo\"><strong>10 \u2013 Como se formaliza a introdu\u00e7\u00e3o no consumo?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A introdu\u00e7\u00e3o no consumo de embalagens de utiliza\u00e7\u00e3o \u00fanica deve ser formalizada atrav\u00e9s da <strong>declara\u00e7\u00e3o de introdu\u00e7\u00e3o no consumo eletr\u00f3nica (e-DIC)<\/strong> <strong>ou, no ato da importa\u00e7\u00e3o, atrav\u00e9s da respetiva declara\u00e7\u00e3o aduaneira.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A e-DIC \u00e9 obrigatoriamente processada por transmiss\u00e3o eletr\u00f3nica de dados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A e-DIC deve ser processada com periodicidade trimestral, at\u00e9 ao dia 5 do m\u00eas seguinte ao final de cada trimestre do ano civil em que ocorreram as introdu\u00e7\u00f5es no consumo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-11-como-sera-efetuada-a-liquidacao-desta-contribuicao\"><strong>11 \u2013 Como ser\u00e1 efetuada a liquida\u00e7\u00e3o desta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os sujeitos passivos s\u00e3o notificados da liquida\u00e7\u00e3o da contribui\u00e7\u00e3o at\u00e9 ao dia 15 do m\u00eas da globaliza\u00e7\u00e3o, por via eletr\u00f3nica, de forma autom\u00e1tica, atrav\u00e9s de mensagem disponibilizada na respetiva \u00e1rea reservada na plataforma dos impostos especiais de consumo no portal da <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\">Autoridade Tribut\u00e1ria e Aduaneira<\/a> (AT), sem preju\u00edzo das regras de notifica\u00e7\u00e3o atrav\u00e9s do servi\u00e7o p\u00fablico de notifica\u00e7\u00f5es eletr\u00f3nicas associado \u00e0 morada \u00fanica digital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-12-como-sera-efetuado-pagamento-desta-contribuicao\"><strong>12 \u2013 Como ser\u00e1 efetuado pagamento desta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O pagamento da contribui\u00e7\u00e3o deve ser efetuado at\u00e9 ao dia 15 do segundo m\u00eas seguinte ao trimestre do ano civil a que respeite a liquida\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-13-quais-as-consequencias-do-nao-pagamento-desta-contribuicao\"><strong>13 \u2013 Quais as consequ\u00eancias do N\u00c3O pagamento desta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Findo o prazo de pagamento volunt\u00e1rio sem que se mostre cumprida a obriga\u00e7\u00e3o de pagamento, \u00e9 extra\u00edda certid\u00e3o de d\u00edvida pela AT e instaurado o processo de execu\u00e7\u00e3o fiscal, sendo a compet\u00eancia para a sua tramita\u00e7\u00e3o definida nos termos do artigo 150.\u00ba do C\u00f3digo de Procedimento e de Processo Tribut\u00e1rio (CPPT).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-14-esta-contribuicao-e-considerada-gasto-fiscal\"><strong>14 \u2013 Esta Contribui\u00e7\u00e3o \u00e9 considerada \u201cgasto fiscal\u201d?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A contribui\u00e7\u00e3o sobre embalagens de utiliza\u00e7\u00e3o \u00fanica <strong>n\u00e3o \u00e9 considerada um gasto dedut\u00edvel para efeitos de determina\u00e7\u00e3o do lucro tribut\u00e1vel ou rendimento tribut\u00e1vel.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como a contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica constitui encargo do cidad\u00e3o, devem os agentes econ\u00f3micos inseridos na cadeia comercial repercutir o encargo econ\u00f3mico da contribui\u00e7\u00e3o, para o seu adquirente, a t\u00edtulo de pre\u00e7o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O valor da contribui\u00e7\u00e3o \u00e9 obrigatoriamente discriminado na fatura, ao longo de toda a cadeia, at\u00e9 ao consumidor final, devendo constar na mesma os seguintes elementos:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) A designa\u00e7\u00e3o do produto como \u00abembalagem de utiliza\u00e7\u00e3o \u00fanica\u00bb;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) O n\u00famero de unidades vendidas ou disponibilizadas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) O valor cobrado a t\u00edtulo de pre\u00e7o, incluindo a contribui\u00e7\u00e3o devida.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-15-que-obrigacoes-acessorias-recaem-sobre-os-sujeitos-passivos-que-exercam-a-atividade-de-producao-ou-armazenagem-de-embalagens-de-utilizacao-unica\"><strong>15 \u2013 Que obriga\u00e7\u00f5es acess\u00f3rias recaem sobre os sujeitos passivos que, exer\u00e7am a atividade de produ\u00e7\u00e3o ou armazenagem de embalagens de utiliza\u00e7\u00e3o \u00fanica?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Devem, previamente \u00e0 realiza\u00e7\u00e3o de introdu\u00e7\u00f5es no consumo, apresentar o pedido de aquisi\u00e7\u00e3o do estatuto de deposit\u00e1rio autorizado, bem como a constitui\u00e7\u00e3o do entreposto fiscal, dirigido \u00e0 alf\u00e2ndega competente, considerando-se como tal a alf\u00e2ndega em cuja jurisdi\u00e7\u00e3o se situam as instala\u00e7\u00f5es do entreposto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-16-sera-que-as-empresas-que-utilizam-este-tipo-de-embalagens-estao-preparadas-para-cobrar-esta-contribuicao\"><strong>16 \u2013 Ser\u00e1 que as empresas que utilizam este tipo de embalagens est\u00e3o preparadas para \u201cCobrar\u201d esta Contribui\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na minha opini\u00e3o acho que n\u00e3o. N\u00e3o vejo que a AT tenha divulgado informa\u00e7\u00e3o relativa a este assunto, que para as <strong>embalagens de pl\u00e1stico ou multimaterial com pl\u00e1stico<\/strong>, a Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica aplica-se a partir de 1 de julho de 2022, ou seja daqui a uns dias.<\/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-6822 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca category-tecnologia-e-inovacao tag-novidades-legais business_type-contabilistas industry-alimentar industry-entretenimento 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-740534235-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-17T12:39:31+00:00\">Mar\u00e7o 17, 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\">5 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\/programa-ivaucher-principais-duvidas\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPrograma IVAucher: Principais d\u00favidas sobre funcionamento e benef\u00edcios\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tSaiba quando surgiu o IVAucher, como funcionou e qual \u00e9 o seu enquadramento atual. Esclare\u00e7a todas as d\u00favidas.\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-13591 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas tag-novidades-legais 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\/abertura-exercicio-reducao-jornada-de-trabalho\/\"\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-1314879006-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-1215x810.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=\"2026-02-19T08:44:09+00:00\">Fevereiro 19, 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\">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\tPlaneamento fiscal e organiza\u00e7\u00e3o interna: Como preparar a abertura do exerc\u00edcio 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\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-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 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\/>\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=\"2025-04-30T09:27:33+01:00\">Abril 30, 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\">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\tDeclara\u00e7\u00e3o recapitulativa de IVA: O que mudou com a Portaria 215\/2020?\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-6399 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-cumprir-legislacao-em-vigor category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-novidades-legais business_type-contabilistas 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\/tributacao-autonoma-i\/\"\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-1414263386-684x384.jpg\" class=\"card-post__image\" alt=\"Colegas a rever finan\u00e7as\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1414263386-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1414263386-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1414263386-1215x810.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=\"2025-04-03T16:42:51+01:00\">Abril 3, 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\">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\tTributa\u00e7\u00e3o Aut\u00f3noma: Guia para microempresas e estrat\u00e9gias para reduzir o impacto\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-7897 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-impostos tag-iva tag-novidades-legais business_type-contabilistas 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\/iva-operacoes-com-nao-residentes\/\"\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-944515884-684x384.jpg\" class=\"card-post__image\" alt=\"Uma mulher a rever documentos durante uma reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-1215x810.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=\"2025-01-23T08:20:20+00:00\">Janeiro 23, 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\">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\tImposto sobre o Valor Acrescentado (IVA): Opera\u00e7\u00f5es com entidades n\u00e3o residentes em Portugal\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 &#8211; O que veio regulamentar a Portaria n.\u00ba 331-E\/2021, de 31\/12? Veio regulamentar a Contribui\u00e7\u00e3o sobre as embalagens de utiliza\u00e7\u00e3o \u00fanica de pl\u00e1stico ou de alum\u00ednio adquiridas em refei\u00e7\u00f5es prontas a consumir, prevista na Lei n.\u00ba 75- B\/2020, de 31 de dezembro. 2 &#8211; O que se pretende com esta Contribui\u00e7\u00e3o? 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