{"id":8411,"date":"2023-02-13T09:30:00","date_gmt":"2023-02-13T09:30:00","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=8411"},"modified":"2023-02-14T15:55:07","modified_gmt":"2023-02-14T15:55:07","slug":"irc-de-2022ifr-incentivo-fiscal-recuperacao","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-de-2022ifr-incentivo-fiscal-recuperacao\/","title":{"rendered":"IRC de 2022 \u2013 IFR Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o"},"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\tIRC de 2022 \u2013 IFR Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o\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=\"2023-02-13T09:30:00+00:00\">Fevereiro 13, 2023<\/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=\"IRC de 2022 \u2013 IFR Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-de-2022ifr-incentivo-fiscal-recuperacao\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/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<h4 class=\"wp-block-heading\"><strong>1 \u2013 Qual o per\u00edodo em que se aplica o IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">O IFR (Incentivo Fiscal \u00e0 recupera\u00e7\u00e3o) ir\u00e1 vigorar para investimentos eleg\u00edveis efetuados entre 1 de julho e 31 de dezembro de 2022.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2 \u2013 O que se pretende com o IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">O novo benef\u00edcio tem como principal intuito estimular o investimento privado no segundo semestre de 2022 e, no essencial, n\u00e3o \u00e9 mais do que um prolongamento do&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/credito-fiscal-extraordinario-ao-investimento-ii-cfei-ii\/\">Cr\u00e9dito Fiscal Extraordin\u00e1rio ao Investimento II (CFEI II)<\/a>, criado pelo Governo em 2020, por via do Or\u00e7amento Suplementar do Estado, ainda que com algumas diferen\u00e7as nas regras e taxas de benef\u00edcio a aplicar sobre os investimentos eleg\u00edveis.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3 \u2013 Quais as principais caracter\u00edsticas do IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Uma das caracter\u00edsticas deste benef\u00edcio fiscal, contrariamente a outros benef\u00edcios fiscais ao investimento atualmente em vigor (ex.:&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/incentivos-financeiros-e-incentivos-fiscais-pt2020-e-rfai\/\">RFAI<\/a>, DLRR, etc.), decorre do facto de a sua aplica\u00e7\u00e3o n\u00e3o se encontrar condicionada pelo ramo de atividade da entidade benefici\u00e1ria, nem \u00e0 cria\u00e7\u00e3o de novos postos de trabalho.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4 \u2013 Quais os principais aspetos a destacar no IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Os aspetos chave inerentes \u00e0 aplica\u00e7\u00e3o deste novo Incentivo fiscal \u00e0 recupera\u00e7\u00e3o a considerar por parte das entidades benefici\u00e1rias que, quer por j\u00e1 terem investimentos previstos para este per\u00edodo ou por anteciparem investimentos a efetuar em per\u00edodos futuros, pretendam vir a beneficiar do IFR em 2022.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5 \u2013 Quem pode beneficiar do IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">O IFR apenas poder\u00e1 ser aplicado por&nbsp;<strong>sujeitos passivos de IRC<\/strong>&nbsp;que exer\u00e7am, a t\u00edtulo principal, uma atividade de natureza comercial, industrial ou agr\u00edcola, excluindo desde logo o setor n\u00e3o lucrativo, e que disponham de contabilidade regularmente organizada, n\u00e3o tenham o seu lucro tribut\u00e1vel determinado por m\u00e9todos indiretos e possuam a sua situa\u00e7\u00e3o tribut\u00e1ria regularizada.<\/p>\n\n\n\n<p class=\"\">A utiliza\u00e7\u00e3o deste novo benef\u00edcio fiscal tem duas condi\u00e7\u00f5es adicionais, nomeadamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c0&nbsp;<strong>obriga\u00e7\u00e3o de n\u00e3o cessar contratos de trabalho<\/strong>&nbsp;por parte da entidade benefici\u00e1ria durante tr\u00eas anos, contados do primeiro dia do s\u00e9timo m\u00eas do per\u00edodo de tributa\u00e7\u00e3o em que se realizem as despesas de investimento eleg\u00edveis, ao abrigo das modalidades de despedimento coletivo ou despedimento por extin\u00e7\u00e3o do posto de trabalho; e,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c0&nbsp;<strong>obriga\u00e7\u00e3o de n\u00e3o distribu\u00edrem lucros durante tr\u00eas anos<\/strong>, contados do primeiro dia do s\u00e9timo m\u00eas do per\u00edodo de tributa\u00e7\u00e3o em que se realizem as despesas de investimento eleg\u00edveis.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>6 \u2013 Como funciona o IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Este benef\u00edcio fiscal traduz-se numa&nbsp;<strong>dedu\u00e7\u00e3o \u00e0 coleta de IRC<\/strong>&nbsp;de montante apurado com base nos investimentos eleg\u00edveis efetuados durante o segundo semestre de 2022, em ativos afetos \u00e0 explora\u00e7\u00e3o, com um montante m\u00e1ximo de despesas de investimento eleg\u00edveis de 5.000.000,00 euros.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>7 \u2013 Qual a diferen\u00e7a entre o IFR, o CFEI I e CFEI II (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Contrariamente ao estabelecido no \u00e2mbito do CFEI I e do CFEI II, o&nbsp;<strong>montante da dedu\u00e7\u00e3o \u00e0 coleta de IRC \u00e9 desagregado em dois escal\u00f5es<\/strong>, sendo determinado atrav\u00e9s da aplica\u00e7\u00e3o das seguintes percentagens sobre os investimentos eleg\u00edveis:&nbsp;<\/p>\n\n\n\n<p class=\"\">a)&nbsp;<strong>10 % do montante das despesas<\/strong>&nbsp;que n\u00e3o excedam a m\u00e9dia aritm\u00e9tica simples das despesas de investimento eleg\u00edveis dos tr\u00eas per\u00edodos de tributa\u00e7\u00e3o anteriores; e&nbsp;<\/p>\n\n\n\n<p class=\"\">b)&nbsp;<strong>25 % do montante das despesas<\/strong>&nbsp;eleg\u00edveis que excedam a referida m\u00e9dia aritm\u00e9tica.&nbsp;<\/p>\n\n\n\n<p class=\"\">A dedu\u00e7\u00e3o do montante apurado nestes termos \u00e9 efetuada at\u00e9 \u00e0 concorr\u00eancia de 70% da coleta de IRC do per\u00edodo de 2022, podendo ainda, a import\u00e2ncia que n\u00e3o seja deduzida por insufici\u00eancia de coleta de&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">IRC<\/a>, ser deduzida nas mesmas condi\u00e7\u00f5es nos cinco per\u00edodos de tributa\u00e7\u00e3o subsequentes (at\u00e9 2027).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>8 \u2013 Quais os investimentos que podem beneficiar do IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Para efeitos do IFR consideram-se despesas de investimento em ativos afetos \u00e0 explora\u00e7\u00e3o as relativas a&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-um-ativo-fixo\/\">ativos fixos tang\u00edveis<\/a>&nbsp;e ativos biol\u00f3gicos que n\u00e3o sejam consum\u00edveis,&nbsp;<strong>adquiridos em estado de novo e que entrem em funcionamento ou utiliza\u00e7\u00e3o at\u00e9 ao final do per\u00edodo de tributa\u00e7\u00e3o que se inicie em ou ap\u00f3s 1 de janeiro de 2022.<\/strong><\/p>\n\n\n\n<p class=\"\">S\u00e3o ainda eleg\u00edveis as despesas de investimento em&nbsp;<strong>ativos intang\u00edveis<\/strong>&nbsp;sujeitos a deperecimento, nomeadamente despesas com projetos de desenvolvimento e despesas com elementos da propriedade industrial, tais como patentes, marcas, alvar\u00e1s, processos de produ\u00e7\u00e3o, modelos ou outros direitos assimilados, adquiridos a t\u00edtulo oneroso e com via \u00fatil definida, desde que, em qualquer dos casos, n\u00e3o sejam adquiridos a entidades com as quais existam rela\u00e7\u00f5es especiais.&nbsp;<\/p>\n\n\n\n<p class=\"\">Tal como se tem vindo a verificar nos benef\u00edcios fiscais anteriores da mesma natureza, encontram-se exclu\u00eddas as despesas de investimento em terrenos, em ativos suscet\u00edveis de serem utilizados na esfera pessoal (ex.: viaturas ligeiras de passageiros ou mistas, barcos de recreio e aeronaves de turismo, artigos de mobili\u00e1rio, etc.), bem como as efetuadas em ativos afetos a atividades no \u00e2mbito de acordos de concess\u00e3o ou de parceria p\u00fablico-privada celebrados com entidades do setor p\u00fablico.&nbsp;<\/p>\n\n\n\n<p class=\"\">Para que se possa beneficiar do IFR, todos os ativos subjacentes \u00e0s despesas eleg\u00edveis devem ser detidos e contabilizados de acordo com as regras que determinaram a sua elegibilidade por um per\u00edodo m\u00ednimo de cinco anos ou, quando inferior, durante o respetivo per\u00edodo m\u00ednimo de vida \u00fatil.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>9 \u2013 A que obriga\u00e7\u00f5es acess\u00f3rias est\u00e3o sujeitas as empresas que utilizarem o IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">Em termos de obriga\u00e7\u00f5es acess\u00f3rias, as definidas pelo legislador no \u00e2mbito do IFR s\u00e3o em tudo id\u00eanticas \u00e0s que j\u00e1 vigoraram no \u00e2mbito do recente CFEI II, nomeadamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Evidenciar no anexo ao balan\u00e7o e \u00e0 demonstra\u00e7\u00e3o de resultados o imposto que deixe de ser pago em resultado desta dedu\u00e7\u00e3o;<\/li>\n\n\n\n<li>&nbsp;Fazer constar do seu dossier fiscal os documentos justificativos do montante do benef\u00edcio apurado.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>10 \u2013 O IFR (Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o) \u00e9 cumul\u00e1vel com outros benef\u00edcios?<\/strong><\/h4>\n\n\n\n<p class=\"\">N\u00e3o. o IFR n\u00e3o \u00e9 cumul\u00e1vel, relativamente \u00e0s mesmas despesas de investimento eleg\u00edveis, com quaisquer outros benef\u00edcios fiscais da mesma natureza previstos noutros diplomas legais.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>11 \u2013 Quais as penalidades em caso de incumprimento das regras anteriores?<\/strong><\/h4>\n\n\n\n<p class=\"\">\u00c0 semelhan\u00e7a daquilo que j\u00e1 se encontrava definido para o CFEI II, implicar\u00e1 a devolu\u00e7\u00e3o do montante de imposto que deixou de ser liquidado em virtude da aplica\u00e7\u00e3o deste benef\u00edcio, acrescido dos correspondentes juros compensat\u00f3rios majorados em 15 pontos percentuais.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>12 \u2013 Em que declara\u00e7\u00f5es se vai apurar o IFR Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o)?<\/strong><\/h4>\n\n\n\n<p class=\"\">No Anexo D da&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/modelo-22\/\">Modelo 22<\/a>, que ir\u00e1 sofrer altera\u00e7\u00f5es para fazer face \u00e0 cria\u00e7\u00e3o deste benef\u00edcio.<\/p>\n\n\n\n<p class=\"\">O valor apurado no Anexo D da Modelo 22 ser\u00e1 posteriormente transposto para o Campo 355 do Quadro 10 da Modelo 22.<\/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-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 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\/declaracao-recapitulativa-iva-portaria\/\"\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-1464824741-684x384.jpg\" class=\"card-post__image\" alt=\"Jovem mulher a trabalhar com um tablet no escrit\u00f3rio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1464824741-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1464824741-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1464824741-1215x810.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=\"2025-04-30T09:27:33+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>Em termos de obriga\u00e7\u00f5es acess\u00f3rias, as definidas pelo legislador no \u00e2mbito do IFR s\u00e3o em tudo id\u00eanticas \u00e0s que j\u00e1 vigoraram no \u00e2mbito do recente CFEI II.<\/p>\n","protected":false},"author":799,"featured_media":7487,"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":[135],"context":[],"industry":[130,126],"persona":[51,42],"imagine_tag":[155],"coauthors":[504],"class_list":["post-8411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-novidades-legais","business_type-contabilistas","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-1288428995.jpg","imagine_tags":{"155":"Legal"}},"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\/8411","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=8411"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/8411\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7487"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=8411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=8411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=8411"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=8411"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=8411"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=8411"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=8411"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=8411"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=8411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}