







{"id":6456,"date":"2024-03-28T18:11:30","date_gmt":"2024-03-28T18:11:30","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/oe-2021-as-medidas-com-mais-impacto-para-as-micro-e-pequenas-empresas\/"},"modified":"2026-01-06T15:49:52","modified_gmt":"2026-01-06T15:49:52","slug":"oe-2021-medidas-micro-pequenas-empresas","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/oe-2021-medidas-micro-pequenas-empresas","title":{"rendered":"OE 2021: as medidas com mais impacto para as micro e pequenas empresas"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg&#8221; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;7%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;7%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; right_margin=&#8221;0&#8243; top_margin_phone=&#8221;20%&#8221; text_color=&#8221;light&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;10px&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; color_overlay=&#8221;#383838&#8243; overlay_strength=&#8221;0.8&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;center&#8221; phone_text_alignment=&#8221;center&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>OE 2021: as medidas com mais impacto para as micro e pequenas empresas<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-10-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;left&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; left_padding_tablet=&#8221;0%&#8221; constrain_group_4=&#8221;yes&#8221; right_padding_tablet=&#8221;0%&#8221; left_padding_phone=&#8221;0%&#8221; constrain_group_6=&#8221;yes&#8221; right_padding_phone=&#8221;0%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221; class=&#8221;linhaTempoLeitura&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;horizontal&#8221; column_element_alignment=&#8221;center&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]27 de Outubro 2023[\/vc_column_text][vc_column_text]Tempo de leitura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<div class=\"seccao\">\n<p>Depois de um ano at\u00edpico como o de 2020, aguardava-se para 2021 um Or\u00e7amento do Estado que desse resposta \u00e0s necessidades imediatas e assumisse caracter\u00edsticas sem paralelo na hist\u00f3ria da democracia portuguesa.<\/p>\n<p>A covid-19 e a sua generaliza\u00e7\u00e3o pelo Planeta exigem da economia um apoio redobrado que d\u00ea resposta \u00e0s situa\u00e7\u00f5es mais prementes das empresas, principalmente aos neg\u00f3cios de menor dimens\u00e3o, com custos controlados e equipas reduzidas.<\/p>\n<p>A edi\u00e7\u00e3o especial do EPR \u2013 European Payment Report \u2013 da Intrum, um estudo que envolve 29 pa\u00edses, indica que Portugal est\u00e1 no top dos pa\u00edses onde a recess\u00e3o \u00e9 um dos maiores obst\u00e1culos que as empresas ir\u00e3o enfrentar durante os pr\u00f3ximos meses.<\/p>\n<p>Segundo a consultora Bakertilly, este or\u00e7amento \u201csofrer\u00e1 reajustes face aos desafios que os impactos or\u00e7amentais da pandemia trar\u00e3o \u00e0 economia do Pa\u00eds\u201d, pelo que \u00e9 incontorn\u00e1vel a exist\u00eancia de um or\u00e7amento retificativo. At\u00e9 l\u00e1, as medidas pretendem equilibrar, desde o primeiro momento, a balan\u00e7a econ\u00f3mica do Pa\u00eds.<\/p>\n<p>O OE de 2021 vai ao encontro de uma maior digitaliza\u00e7\u00e3o do tecido empresarial portugu\u00eas. A transi\u00e7\u00e3o digital de que tanto se fala, mais do que uma necessidade, \u00e9 hoje vital para muitas destas empresas.<\/p>\n<p>Para al\u00e9m dos efeitos adversos da pandemia, os neg\u00f3cios devem reinventar-se e procurar novos caminhos, quem sabe at\u00e9, refor\u00e7ar a sua atividade: segundo o estudo \u201c<a href=\"https:\/\/phcsoftware.com\/pt\/ebooks\/guia-para-a-transformacao-digital-das-pme\" target=\"_blank\" rel=\"noopener\">Os Novos Desafios Digitais na Gest\u00e3o das PME<\/a>\u201d, realizado pela <a href=\"https:\/\/www.phcsoftware.com\/\" target=\"_blank\" rel=\"noopener\">PHC Software<\/a> em parceria com o jornal Expresso, cerca de 50% das empresas j\u00e1 tem o seu processo de transi\u00e7\u00e3o digital em desenvolvimento.<\/p>\n<p>Porque as empresas melhor preparadas s\u00e3o aquelas que conseguem adaptar-se mais rapidamente \u00e0 mudan\u00e7a, estas s\u00e3o as respostas do OE com maior impacto para o seu neg\u00f3cio.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>\u00c9 verdade que, se uma empresa incluir o c\u00f3digo QR nas faturas e documentos fiscalmente relevantes, pode usufruir de benef\u00edcios fiscais?<\/h2>\n<p>Sim. Inicialmente pensado para entrar em vigor em 2021, o contexto pand\u00e9mico fez com que o ATCUD fosse adiado para 2022 e deu um car\u00e1ter facultativo ao c\u00f3digo QR durante o ano de 2021.<\/p>\n<p>Desta forma, a partir do pr\u00f3ximo dia 1 de janeiro de 2021, poder\u00e1 inclu\u00ed-lo em todas as faturas e documentos fiscalmente relevantes que a sua empresa emitir.<\/p>\n<p>A promulga\u00e7\u00e3o do Or\u00e7amento de Estado de 2021 confirma ainda a possibilidade das empresas poderem usufruir de benef\u00edcios fiscais, caso estejam preparadas para responder a esta diretiva.<\/p>\n<p>Eles pretendem incentivar o avan\u00e7o desta medida, comparticipando as despesas com a aquisi\u00e7\u00e3o de bens e servi\u00e7os necess\u00e1rios para a sua implementa\u00e7\u00e3o:<\/p>\n<ul>\n<li>Em 140% dos gastos suportados e contabilizados at\u00e9 final do primeiro trimestre de 2021<\/li>\n<li>Em 130% dos gastos suportados e contabilizados at\u00e9 final do primeiro semestre de 2021<\/li>\n<li>Em 120% dos gastos suportados e contabilizados at\u00e9 final de 2021<\/li>\n<\/ul>\n<p>Saiba <a href=\"https:\/\/www.phcsoftware.com\/qr-code-atcud\/\" target=\"_blank\" rel=\"noopener\">aqui<\/a>, todas as datas relevantes para assegurar que cumpre todas as exig\u00eancias fiscais.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>O ano de 2021 mant\u00e9m-se como ano de submiss\u00e3o do ficheiro SAF-T (PT) de contabilidade para efeitos de entrega IES\/DA?<\/h2>\n<p>N\u00e3o, a obrigatoriedade de entrega do ficheiro SAF-T da contabilidade foi adiada para 2022, referente \u00e0 contabilidade de 2021.<\/p>\n<p>Mas o OE prev\u00ea um benef\u00edcio para as empresas que tenham despesas com a aquisi\u00e7\u00e3o de bens e servi\u00e7os diretamente necess\u00e1rios para a implementa\u00e7\u00e3o do SAF -T. O benef\u00edcio \u00e9 uma majora\u00e7\u00e3o de 120% dos gastos contabilizados em 2021, na condi\u00e7\u00e3o que a implementa\u00e7\u00e3o esteja conclu\u00edda at\u00e9 final deste ano.<\/p>\n<p>S\u00e3o muitas as vantagens de ter implementado o SAF-T da contabilidade, desde logo, a garantia de que a informa\u00e7\u00e3o contabil\u00edstica est\u00e1 em conformidade com os requisitos legais e que a IES\/DA fica corretamente preenchida nos anexos A e I. Para al\u00e9m disso, reduzir\u00e1 ainda o risco de potenciais disputas tribut\u00e1rias.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>O que \u00e9 o IVAucher?<\/h2>\n<p>Esta medida pretende estimular o turismo, um dos setores mais afetados pela pandemia.<\/p>\n<p>O IVAucher \u00e9 a possibilidade que o consumidor final tem de acumular o valor do IVA de uma determinada despesa e descontar esse mesmo montante numa compra no trimestre seguinte. Os valores a acumular e descontar abrangem empresas de tr\u00eas setores: restaurantes, alojamentos e espa\u00e7os culturais.<\/p>\n<p>A totalidade do IVA destas despesas ser\u00e1 acumulada e descontada de acordo com as faturas comunicadas \u00e0 Autoridade Tribut\u00e1ria (AT).<\/p>\n<p>O valor do IVA que for utilizado no \u00e2mbito deste benef\u00edcio n\u00e3o concorre para o montante de apuramento das dedu\u00e7\u00f5es \u00e0 coleta do IRS, mais concretamente, as respeitantes a despesas gerais e familiares e dedu\u00e7\u00e3o pela exig\u00eancia da fatura.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>Quais os apoios concedidos \u00e0s empresas que quiserem manter os postos de trabalho dos seus colaboradores?<\/h2>\n<p>De acordo com o conceito de certifica\u00e7\u00e3o de PME, para 2021 est\u00e1 previsto o condicionamento no acesso aos apoios e incentivos fiscais das empresas de grande dimens\u00e3o, tendo como objetivo a manuten\u00e7\u00e3o do n\u00edvel de emprego.<\/p>\n<p>Para al\u00e9m disso, s\u00e3o v\u00e1rios os apoios e incentivos p\u00fablicos abrangidos por este regime extraordin\u00e1rio e transit\u00f3rio: linhas de cr\u00e9dito com garantias de Estado, remunera\u00e7\u00e3o convencional do capital social, regimes de benef\u00edcios fiscais contratuais ao investimento p\u00fablico relativamente a novos contratos, regime geral de apoio ao investimento e sistema de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial.<\/p>\n<p>A manuten\u00e7\u00e3o do n\u00edvel de empresa \u00e9 observada se, no ano de 2021, a entidade mantiver o n\u00famero m\u00e9dio de trabalhadores igual ou superior ao observado em outubro de 2021.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>\u00c9 poss\u00edvel efetuar o pagamento de impostos (IRC e IVA) em presta\u00e7\u00f5es?<\/h2>\n<p>Sim. Foi criado um regime especial e transit\u00f3rio de pagamento em presta\u00e7\u00f5es do IVA e IRC no ano de 2021, aplic\u00e1vel a valores at\u00e9 15.000\u20ac, para contribuintes enquadrados na categoria B do IRS e as micros, pequenas e m\u00e9dias empresas.<\/p>\n<p>Para poderem aceder a este regime, \u00e9 necess\u00e1rio que as empresas tenham a situa\u00e7\u00e3o tribut\u00e1ria e contributiva regularizada, e estarem dentro do prazo previsto para proceder ao pagamento volunt\u00e1rio.<\/p>\n<p>O recurso ao regime dispensa a apresenta\u00e7\u00e3o de garantia e isenta a cobran\u00e7a de juros compensat\u00f3rios ou quaisquer outros \u00f3nus ou encargos em 50% durante o per\u00edodo do plano prestacional. O pagamento em presta\u00e7\u00f5es \u00e9 requerido junto do servi\u00e7o local perif\u00e9rico ou atrav\u00e9s do Portal das Finan\u00e7as e a \u00faltima presta\u00e7\u00e3o deve ser paga at\u00e9 31 de dezembro de 2021.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>H\u00e1 novidades em rela\u00e7\u00e3o aos artigos em que seja poss\u00edvel deduzir as despesas na coleta de IRS?<\/h2>\n<p>As despesas com atividades desportivas e de gin\u00e1sio passam a dar a possibilidade \u00e0 dedu\u00e7\u00e3o \u00e0 coleta de IRS, correspondente a 15% do IVA suportado por qualquer membro do agregado familiar, com o limite global de 250 \u20ac por agregado familiar, em conjunto com as despesas nos setores das repara\u00e7\u00f5es de autom\u00f3veis e motociclos, alojamento e restaura\u00e7\u00e3o, cabeleireiros e atividades veterin\u00e1rias.<\/p>\n<p>As m\u00e1scaras de prote\u00e7\u00e3o respirat\u00f3ria e o gel desinfetante cut\u00e2neo passam a ser considerados como despesas de sa\u00fade, enquanto a sua transmiss\u00e3o estiver sujeita \u00e0 taxa reduzida do IVA. No que respeita ao ambiente, tamb\u00e9m h\u00e1 algumas medidas que funcionam como um incentivo ao consumo, como a compra de carros el\u00e9tricos, novas taxas de carbono e contribui\u00e7\u00f5es sobre embalagens de pl\u00e1stico ou alum\u00ednio de utiliza\u00e7\u00e3o \u00fanica em refei\u00e7\u00f5es prontas.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>Quais as principais altera\u00e7\u00f5es do conceito de \u201cestabelecimento est\u00e1vel\u201d?<\/h2>\n<p>Era uma evolu\u00e7\u00e3o previs\u00edvel, relevante tanto para efeitos de IRC como de IRS, e que pretende adaptar a legisla\u00e7\u00e3o fiscal aos tempos e contextos. S\u00e3o v\u00e1rias as altera\u00e7\u00f5es ao conceito de estabelecimento est\u00e1vel que o novo Or\u00e7amento do Estado trouxe:<\/p>\n<p>Considerar a exist\u00eancia de um estabelecimento est\u00e1vel quando as instala\u00e7\u00f5es, plataformas ou navios utilizados na prospe\u00e7\u00e3o ou explora\u00e7\u00e3o de recursos naturais em Portugal tenham uma dura\u00e7\u00e3o superior a 90 dias, quando atualmente se exige um prazo m\u00ednimo de 6 meses;<\/p>\n<p>Considerar a exist\u00eancia de um estabelecimento est\u00e1vel quando se verifique a presta\u00e7\u00e3o de servi\u00e7os em territ\u00f3rio portugu\u00eas durante mais de 183 dias num per\u00edodo de 12 meses, sendo que presentemente n\u00e3o existe norma similar (embora j\u00e1 o tenha existido no passado);<\/p>\n<p>Alargamento do conceito de agente dependente do qual resulta a exist\u00eancia de um estabelecimento est\u00e1vel, incluindo quando o agente mant\u00e9m em Portugal um dep\u00f3sito de mercadorias para entrega em nome da empresa estrangeira;<\/p>\n<p>Exclus\u00e3o de instala\u00e7\u00f5es ou dep\u00f3sitos mantidos para entregar mercadorias do conceito de atividades com car\u00e1ter auxiliar ou preparat\u00f3ria;<\/p>\n<p>Introdu\u00e7\u00e3o de uma norma anti-abuso que visa combater a fragmenta\u00e7\u00e3o das atividades exercidas em territ\u00f3rio portugu\u00eas que isoladamente poderiam ser vistas como auxiliares ou preparat\u00f3rias, mas que, conjuntamente, n\u00e3o o seriam, em particular, quando essas atividades s\u00e3o desenvolvidas por empresas estreitamente relacionadas<\/p>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; 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