{"id":3933,"date":"2020-03-30T17:04:54","date_gmt":"2020-03-30T17:04:54","guid":{"rendered":"https:\/\/rvfadvogados.com\/?p=3933"},"modified":"2023-08-17T17:27:16","modified_gmt":"2023-08-17T16:27:16","slug":"medidas-fiscais-covid-19","status":"publish","type":"post","link":"https:\/\/rvfadvogados.com\/pt-pt\/medidas-fiscais-covid-19\/","title":{"rendered":"MEDIDAS FISCAIS (COVID-19)"},"content":{"rendered":"<div  class=\"tatsu-U4wfR8dtbr tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"90px 0px 90px 0px\"}' data-padding-top='90px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-EyAxk-yaju\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-TW8TPFjZ2\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-g8l3nafrV  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-g8l3nafrV.tatsu-text-block-wrap .tatsu-text-inner{width: 70%;text-align: left;}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-g8l3nafrV.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-g8l3nafrV.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;}}<\/style>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"70eq8-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"70eq8-0-0\"><span data-offset-key=\"70eq8-0-0\"><strong>MEDIDAS FISCAIS<\/strong><\/p>\n<p>A 9 de mar\u00e7o, o Governo anunciou a prorroga\u00e7\u00e3o dos prazos de cumprimento de obriga\u00e7\u00f5es fiscais (declarativas e de pagamento) relativas ao IRC:<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"2n446-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"2n446-0-0\"><span data-offset-key=\"2n446-0-0\">&#8211; Adiamento do Pagamento Especial por Conta de 31 de mar\u00e7o de 2020 para 30 de junho de 2020, <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"5mbtv-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"5mbtv-0-0\"><span data-offset-key=\"5mbtv-0-0\">&#8211; Prorroga\u00e7\u00e3o da entrega da declara\u00e7\u00e3o Modelo 22 de 31 de maio de 2020 para 31 de julho de 2020 e <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"3qgf7-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"3qgf7-0-0\"><span data-offset-key=\"3qgf7-0-0\">&#8211; Prorroga\u00e7\u00e3o do primeiro pagamento por conta e o primeiro pagamento adicional por conta de 31 de julho de 2020 para 31 de agosto de 2020. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"29hg2-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"29hg2-0-0\"><span data-offset-key=\"29hg2-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"6bi0i-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"6bi0i-0-0\"><span data-offset-key=\"6bi0i-0-0\">No que concerne o quadro excecional de funcionamento da atividade judicial e administrativa, foram aprovados o <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/web\/guest\/legislacao-consolidada\/-\/lc\/130357375\/202003160000\/exportPdf\/normal\/1\/cacheLevelPage?_LegislacaoConsolidada_WAR_drefrontofficeportlet_rp=indice\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"6bi0i-1-0\">Decreto -Lei n.\u00ba 10 -A\/2020, de 13 de mar\u00e7o<\/span><\/a><span data-offset-key=\"6bi0i-2-0\">, e a <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/application\/file\/a\/130472765\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"6bi0i-3-0\">Lei n.\u00ba 1 -A\/2020, de 19 de mar\u00e7o<\/span><\/a><span data-offset-key=\"6bi0i-4-0\"> que vieram estabelecer, designadamente:<\/span><\/div>\n<\/div>\n<ul class=\"public-DraftStyleDefault-ul\">\n<li class=\"W4uRE _2hXa7 _1dPe8 kngKH RgMZy public-DraftStyleDefault-unorderedListItem public-DraftStyleDefault-depth0 public-DraftStyleDefault-listLTR public-DraftStyleDefault-reset\">\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"78v85-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"78v85-0-0\"><span data-offset-key=\"78v85-0-0\">Regime das f\u00e9rias judiciais <\/span><span data-offset-key=\"78v85-0-1\">aplicado aos prazos tribut\u00e1rios que corram a favor dos contribuintes e que respeitem atos de interposi\u00e7\u00e3o de impugna\u00e7\u00e3o judicial, reclama\u00e7\u00e3o graciosa, recurso hier\u00e1rquico, ou outros procedimentos de id\u00eantica natureza, bem como aos prazos para a pr\u00e1tica de atos no \u00e2mbito dos mesmos procedimentos tribut\u00e1rios (cf. <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/application\/file\/a\/130472765\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"78v85-1-0\">artigo 7.\u00ba da Lei n.\u00ba 1-A\/2020 de 19 de mar\u00e7o<\/span><\/a><span data-offset-key=\"78v85-2-0\">).<\/span><\/div>\n<\/div>\n<\/li>\n<li class=\"W4uRE _2hXa7 _1dPe8 kngKH RgMZy public-DraftStyleDefault-unorderedListItem public-DraftStyleDefault-depth0 public-DraftStyleDefault-listLTR public-DraftStyleDefault-reset\">\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"fsov9-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"fsov9-0-0\"><span data-offset-key=\"fsov9-0-0\">Aplica\u00e7\u00e3o do regime de justo impedimento <\/span><span data-offset-key=\"fsov9-0-1\">no cumprimento das obriga\u00e7\u00f5es declarativas fiscais, relativamente a contribuintes ou contabilistas certificados, aplica-se nas situa\u00e7\u00f5es de infe\u00e7\u00e3o ou de isolamento profil\u00e1tico declaradas ou determinadas por autoridade de sa\u00fade. (cf. <\/span><a class=\"_2qJYG\" href=\"http:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/Despachos_SEAF\/Documents\/Despacho_SEAF_104_2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"fsov9-1-0\">Despacho n.\u00ba 104\/2020 \u2013 XXII \u2013 SEAF<\/span><\/a><span data-offset-key=\"fsov9-2-0\">.<\/span><\/div>\n<\/div>\n<\/li>\n<\/ul>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"27fm5-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"27fm5-0-0\"><span data-offset-key=\"27fm5-0-0\">O <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/application\/conteudo\/130779505\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"27fm5-1-0\">Decreto-Lei n.\u00ba 10-F\/2020, de 26 de mar\u00e7o<\/span><\/a><span data-offset-key=\"27fm5-2-0\">, com efeitos retractivos a 12 de mar\u00e7o de 2020, retificado nos termos da <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/application\/conteudo\/130835103\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"27fm5-3-0\">Declara\u00e7\u00e3o de Retifica\u00e7\u00e3o n.\u00ba 13\/2020, de 28 de mar\u00e7o<\/span><\/a><span data-offset-key=\"27fm5-4-0\">, consagra um conjunto de medidas adicionais destinadas \u00e0 prote\u00e7\u00e3o dos cidad\u00e3os e das empresas, com vista \u00e0 manuten\u00e7\u00e3o do emprego e os postos de trabalho, criando condi\u00e7\u00f5es para que, na medida do poss\u00edvel, o rendimento das fam\u00edlias seja preservado e, bem assim, a sobreviv\u00eancia das empresas <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"csodh-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"csodh-0-0\"><span data-offset-key=\"csodh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"e0u1m-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"e0u1m-0-0\"><span data-offset-key=\"e0u1m-0-0\">Assim, em mat\u00e9ria de apoio \u00e0s pequenas e m\u00e9dias empresas, flexibiliza o pagamento de impostos e contribui\u00e7\u00f5es sociais, mantendo-se o pagamento pontual das quotiza\u00e7\u00f5es. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"fdbd4-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"fdbd4-0-0\"><span data-offset-key=\"fdbd4-0-0\">Simultaneamente, suspende at\u00e9 30 de junho de 2020, os processos de execu\u00e7\u00e3o fiscal em curso ou que venham a ser instaurados pela Autoridade Tribut\u00e1ria e Aduaneira e pela Seguran\u00e7a Social. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"dkq25-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"dkq25-0-0\"><span data-offset-key=\"dkq25-0-0\">Das medidas aprovadas destaca-se a possibilidade de serem flexibilizados os termos e as condi\u00e7\u00f5es de pagamento das contribui\u00e7\u00f5es devidas \u00e0 Caixa de Previd\u00eancia dos Advogados e Solicitadores.<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"c0fll-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"c0fll-0-0\"><span data-offset-key=\"c0fll-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"dcp4q-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"dcp4q-0-0\"><span data-offset-key=\"dcp4q-0-0\">1 &#8211; Nos termos do artigo 1\u00ba do referido diploma, as obriga\u00e7\u00f5es de entrega do IVA e das reten\u00e7\u00f5es na fonte de IRS e IRC, no segundo trimestre de 2020, que tenham de ser realizadas por sujeitos passivos que:<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"70av2-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"70av2-0-0\"><span data-offset-key=\"70av2-0-0\">&#8211; tenham obtido um volume de neg\u00f3cios at\u00e9 \u20ac 10 000 000,00 em 2018, ou <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"e8see-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"e8see-0-0\"><span data-offset-key=\"e8see-0-0\">&#8211; cuja atividade se enquadre nos setores encerrados por aplica\u00e7\u00e3o do artigo 7.\u00ba do Decreto n.\u00ba 2 -A\/2020, de 20 de mar\u00e7o, ou ainda,<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"7r2g9-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7r2g9-0-0\"><span data-offset-key=\"7r2g9-0-0\">&#8211; <\/span> <span data-offset-key=\"7r2g9-0-2\">que tenham iniciado a atividade em ou ap\u00f3s 1 de janeiro de 2019, <\/span>podem ser cumpridas:<\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"28enh-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"28enh-0-0\"><span data-offset-key=\"28enh-0-0\">a) Nos termos e nas datas previstos nos mencionados artigos; ou <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"fgfbk-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"fgfbk-0-0\"><span data-offset-key=\"fgfbk-0-0\">b) Em tr\u00eas ou seis presta\u00e7\u00f5es mensais, sem juros.<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"44jaf-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"44jaf-0-0\">\u00a0<\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"93mg7-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"93mg7-0-0\"><span data-offset-key=\"93mg7-0-0\">2 \u2014<\/span><span data-offset-key=\"93mg7-0-1\"> As presta\u00e7\u00f5es mensais relativas aos planos prestacionais , vencem -se da seguinte forma: <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"2f3e0-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"2f3e0-0-0\"><span data-offset-key=\"2f3e0-0-0\">a)<\/span><span data-offset-key=\"2f3e0-0-1\"> A primeira presta\u00e7\u00e3o na data de cumprimento da obriga\u00e7\u00e3o de pagamento em causa; <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"a9fnb-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"a9fnb-0-0\"><span data-offset-key=\"a9fnb-0-0\">b)<\/span><span data-offset-key=\"a9fnb-0-1\"> As restantes presta\u00e7\u00f5es mensais na mesma data dos meses subsequentes. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"3ut4v-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"3ut4v-0-0\"><span data-offset-key=\"3ut4v-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"c6ler-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"c6ler-0-0\"><span data-offset-key=\"c6ler-0-0\">3 \u2014<\/span><span data-offset-key=\"c6ler-0-1\"> Esta medida \u00e9 ainda aplic\u00e1vel aos contribuintes que tenham reiniciado atividade em ou ap\u00f3s 1 de janeiro de 2019, quando n\u00e3o tenham obtido volume de neg\u00f3cios em 2018. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"79rnu-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"79rnu-0-0\"><span data-offset-key=\"79rnu-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"idnp-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"idnp-0-0\"><span data-offset-key=\"idnp-0-0\">4 \u2014<\/span><span data-offset-key=\"idnp-0-1\"> Os pedidos de pagamentos em presta\u00e7\u00f5es mensais a que se referem as al\u00edneas b) e c) do n.\u00ba 1 s\u00e3o apresentados por via eletr\u00f3nica, at\u00e9 ao termo do prazo de pagamento volunt\u00e1rio. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"bskn7-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"bskn7-0-0\"><span data-offset-key=\"bskn7-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"45sfl-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"45sfl-0-0\"><span data-offset-key=\"45sfl-0-0\">5 \u2014<\/span><span data-offset-key=\"45sfl-0-1\"> Os contribuintes n\u00e3o abrangidos podem requerer os pagamentos em presta\u00e7\u00f5es, quando declarem e demonstrem uma diminui\u00e7\u00e3o da fatura\u00e7\u00e3o comunicada atrav\u00e9s do E -fatura de, pelo menos, 20 % na m\u00e9dia dos tr\u00eas meses anteriores ao m\u00eas em que exista esta obriga\u00e7\u00e3o, face ao per\u00edodo hom\u00f3logo do ano anterior. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"dle4f-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"dle4f-0-0\"><span data-offset-key=\"dle4f-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"fpe9v-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"fpe9v-0-0\"><span data-offset-key=\"fpe9v-0-0\">6 \u2014<\/span><span data-offset-key=\"fpe9v-0-1\"> Os pagamentos em presta\u00e7\u00f5es n\u00e3o dependem da presta\u00e7\u00e3o de garantias. <\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"9tk9k-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"9tk9k-0-0\"><span data-offset-key=\"9tk9k-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"e2nle-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"e2nle-0-0\"><span data-offset-key=\"e2nle-0-0\">7 \u2014<\/span><span data-offset-key=\"e2nle-0-1\"> A demonstra\u00e7\u00e3o da diminui\u00e7\u00e3o da fatura\u00e7\u00e3o deve ser efetuada por certifica\u00e7\u00e3o de revisor oficial de contas ou contabilista certificado.<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"b4m53-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"b4m53-0-0\"><span data-offset-key=\"b4m53-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"66o3q-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"66o3q-0-0\"><span data-offset-key=\"66o3q-0-0\">8 \u2013<\/span> <span data-offset-key=\"66o3q-0-2\">Nos casos mencionados no ponto 5, quando a comunica\u00e7\u00e3o dos elementos das faturas atrav\u00e9s do E-Fatura n\u00e3o reflita a totalidade das opera\u00e7\u00f5es praticadas sujeitas a IVA, ainda que isentas, relativas a transmiss\u00e3o de bens e presta\u00e7\u00f5es de servi\u00e7os, referentes aos per\u00edodos em an\u00e1lise, a aferi\u00e7\u00e3o da quebra de fatura\u00e7\u00e3o deve ser efetuada com refer\u00eancia ao volume de neg\u00f3cios, com a respetiva certifica\u00e7\u00e3o de revisor oficial de contas ou contabilista certificado.<\/span><\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"30usr-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"30usr-0-0\">\u00a0<\/div>\n<\/div>\n<div class=\"jwLWP _2hXa7 _1dPe8 blog-post-text-font blog-post-text-color c1DFJ\" data-block=\"true\" data-editor=\"9sr7l\" data-offset-key=\"fo3j5-0-0\">\n<div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"fo3j5-0-0\"><span data-offset-key=\"fo3j5-0-0\">9 \u2013<\/span><span data-offset-key=\"fo3j5-0-1\"> A<\/span><span data-offset-key=\"fo3j5-0-2\">os planos prestacionais em curso relativos a processos de execu\u00e7\u00e3o fiscal, aplica-se o regime previsto no <\/span><a class=\"_2qJYG\" href=\"https:\/\/dre.pt\/application\/file\/a\/130472765\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-offset-key=\"fo3j5-1-0\">n.\u00ba 1 do artigo 7.\u00ba da <\/span><span data-offset-key=\"fo3j5-1-1\">Lei n.\u00ba 1-A\/2020<\/span><span data-offset-key=\"fo3j5-1-2\">, de 19 de mar\u00e7o<\/span><\/a><span data-offset-key=\"fo3j5-2-0\">, isto \u00e9, o regime de f\u00e9rias judiciais, sem preju\u00edzo de poderem continuar a ser pontualmente cumpridos.<\/span><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-TW8TPFjZ2.tatsu-column{width: 100%;}.tatsu-TW8TPFjZ2.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-TW8TPFjZ2 > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-TW8TPFjZ2 > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-TW8TPFjZ2 > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-TW8TPFjZ2 > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-TW8TPFjZ2.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-TW8TPFjZ2.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-TW8TPFjZ2.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-U4wfR8dtbr .tatsu-section-pad{padding: 90px 0px 90px 0px;}.tatsu-U4wfR8dtbr .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-U4wfR8dtbr > .tatsu-bottom-divider{z-index: 9999;}.tatsu-U4wfR8dtbr > .tatsu-top-divider{z-index: 9999;}.tatsu-U4wfR8dtbr .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/rvfadvogados.com\/pt-pt\/medidas-fiscais-covid-19\/\" class=\"more-link style3-button\">Read More<\/a><\/p>","protected":false},"author":6,"featured_media":4027,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"MEDIDAS FISCAIS (COVID-19) - RVF advogados \/ lawyers","_seopress_titles_desc":"A 9 de mar\u00e7o, o Governo anunciou a prorroga\u00e7\u00e3o dos prazos de cumprimento de obriga\u00e7\u00f5es fiscais (declarativas e de pagamento) relativas ao IRC:\r\n\u2013 Adiamento do Pagamento Especial por Conta de 31 de mar\u00e7o de 2020 para 30 de junho de 2020...(ler 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