{"id":6841,"date":"2024-03-28T19:15:15","date_gmt":"2024-03-28T19:15:15","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/ies-e-saf-t-relativo-a-contabilidade-alteracoes-para-2022\/"},"modified":"2024-07-19T11:02:27","modified_gmt":"2024-07-19T11:02:27","slug":"ies-saf-t-contabilidade","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/ies-saf-t-contabilidade","title":{"rendered":"IES e SAF-T relativo \u00e0 contabilidade: altera\u00e7\u00f5es para 2022"},"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\/contabilidade_financas.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

IES e SAF-T relativo \u00e0 contabilidade: altera\u00e7\u00f5es para 2022<\/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]Foram publicadas as portarias relativas \u00e0 obriga\u00e7\u00e3o de submiss\u00e3o da IES, com a altera\u00e7\u00e3o da submiss\u00e3o do SAF-T relativo \u00e0 contabilidade para o per\u00edodo de 2023 a entregar em 2024, e introdu\u00e7\u00e3o de altera\u00e7\u00f5es de alguns anexos para o per\u00edodo normal de tributa\u00e7\u00e3o de 2021 a entregar em 2022.<\/p>\n

Ficheiro SAF-T (PT)<\/h2>\n

Para grande parte das empresas, o ficheiro SAF-T n\u00e3o pressup\u00f5e grande novidade.
\nSAF-T \u00e9 a abreviatura de Standard Audit File for Tax Purposes. Ou seja, \u00e9 um ficheiro que reune e exporta toda a informa\u00e7\u00e3o fiscal ou contabil\u00edstica de uma empresa, durante um determinado per\u00edodo.<\/p>\n

Se o ficheiro SAF-T de fatura\u00e7\u00e3o j\u00e1 \u00e9 obrigat\u00f3rio, o SAF-T de contabilidade viu a obrigatoriedade do seu envio ser novamente adiada:<\/p>\n

1. SAF-T de fatura\u00e7\u00e3o<\/h3>\n

Este ficheiro re\u00fane toda a documenta\u00e7\u00e3o fiscal relevante da empresa e deve ser enviado mensalmente para a AT, de forma a que a fatura\u00e7\u00e3o mensal possa ser analisada \u2013 faturas, faturas simplificadas, notas de cr\u00e9dito ou d\u00e9bito, recibos, guias de transporte, entre outros.
\nDado que existe a obrigatoriedade, por parte das empresas, de comunicar os documentos de fatura\u00e7\u00e3o e guias de transporte \u00e0 AT, este ficheiro \u00e9 fundamental para que possam faz\u00ea-lo todos os meses de forma r\u00e1pida e simples.<\/p>\n

O Decreto-Lei n.\u00ba 28\/2019<\/a>, veio alargar o uso obrigat\u00f3rio de software de fatura\u00e7\u00e3o certificados pela autoridade tribut\u00e1ria<\/a>, a todos os sujeitos passivos com sede ou domic\u00edlio em Portugal, que tenham a obriga\u00e7\u00e3o de emitir faturas com IVA, sempre que:<\/p>\n