{"id":6797,"date":"2024-03-28T19:15:08","date_gmt":"2024-03-28T19:15:08","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/conheca-o-que-mudou-no-modelo-da-declaracao-recapitulativa-de-iva\/"},"modified":"2024-04-10T22:14:01","modified_gmt":"2024-04-10T22:14:01","slug":"conheca-o-que-mudou-no-modelo-da-declaracao-recapitulativa-de-iva","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/conheca-o-que-mudou-no-modelo-da-declaracao-recapitulativa-de-iva","title":{"rendered":"Conhe\u00e7a o que mudou no modelo da declara\u00e7\u00e3o recapitulativa de IVA"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg” bg_position=”left top” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” constrain_group_1=”yes” bottom_padding=”7%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” right_margin=”0″ top_margin_phone=”20%” text_color=”light” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#383838″ overlay_strength=”0.8″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”center” phone_text_alignment=”center” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n

Conhe\u00e7a o que mudou no modelo da declara\u00e7\u00e3o recapitulativa de IVA<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-10-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” left_padding_tablet=”0%” constrain_group_4=”yes” right_padding_tablet=”0%” left_padding_phone=”0%” constrain_group_6=”yes” right_padding_phone=”0%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][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=”No Line” custom_height=”25px”][vc_column_text]\n

Conhe\u00e7a o que mudou no modelo da declara\u00e7\u00e3o recapitulativa de IVA<\/h1>\n

O modelo da declara\u00e7\u00e3o recapitulativa de IVA sofreu altera\u00e7\u00f5es, o novo modelo deve ser enviado \u00e0 AT at\u00e9 dezembro 2020. Conhe\u00e7a tudo aquilo que mudou.<\/p>\n

\"Mulher<\/p>\n

O modelo da declara\u00e7\u00e3o recapitulativa de IVA substitui formato anterior e ter\u00e1 de ser enviado \u00e0 AT at\u00e9 dezembro de 2020<\/h4>\n

O modelo da declara\u00e7\u00e3o recapitulativa de IVA sofreu altera\u00e7\u00f5es. Para al\u00e9m do pa\u00eds de destino, do n\u00famero fiscal do adquirente e do valor das transmiss\u00f5es intracomunit\u00e1rias efetuadas, o novo modelo da Declara\u00e7\u00e3o Recapitulativa de IVA inclui ainda as transmiss\u00f5es intracomunit\u00e1rias de bens que s\u00e3o vendidos \u00e0 consigna\u00e7\u00e3o.<\/p>\n

Desde 2010 que o envio da declara\u00e7\u00e3o recapitulativa do IVA \u00e9 obrigat\u00f3rio, sempre que existam transmiss\u00f5es intracomunit\u00e1rias de bens e opera\u00e7\u00f5es, e\/ou quando se d\u00e3o presta\u00e7\u00f5es de servi\u00e7os efetuadas por sujeitos passivos que tenham sede noutro estado membro da Uni\u00e3o Europeia. Tendo como objetivo o combate \u00e0 fraude fiscal no que diz respeito \u00e0s opera\u00e7\u00f5es intracomunit\u00e1rias, este novo modelo da declara\u00e7\u00e3o recapitulativa facilita ainda mais o cruzamento de dados, garantindo que o imposto \u00e9 cobrado no Estado-Membro de destino.<\/p>\n

De acordo com a aprova\u00e7\u00e3o dada pela Portaria n.\u00ba 987\/2009<\/a>, de 7 de setembro, este novo modelo tem um efeito de retroagem a 1 de janeiro de 2020, tal como previsto no artigo 7.\u00ba da Lei n.\u00ba 49\/2020<\/a>, de 24 de agosto. Se j\u00e1 submeteu a declara\u00e7\u00e3o recapitulativa com o formato antigo, saiba ainda que poder\u00e1 substitu\u00ed-la pelo modelo atual at\u00e9 dezembro de 2020.<\/p>\n

Em que circunst\u00e2ncias \u00e9 que esta declara\u00e7\u00e3o deve ser enviada?<\/h2>\n

O sujeito passivo deve enviar a nova declara\u00e7\u00e3o sempre que efetue:<\/p>\n