{"id":1126,"date":"2013-09-03T18:54:45","date_gmt":"2013-09-03T17:54:45","guid":{"rendered":"http:\/\/contafinanceira.pt\/?p=1126"},"modified":"2014-12-06T00:50:58","modified_gmt":"2014-12-05T23:50:58","slug":"bens-e-circulacao","status":"publish","type":"post","link":"https:\/\/contafinanceira.pt\/index.php\/bens-e-circulacao\/","title":{"rendered":"Bens e Circula\u00e7\u00e3o"},"content":{"rendered":"<p align=\"center\"><b>Bens em circula\u00e7\u00e3o<\/b><b> <\/b><b>&#8211; <\/b><b>Decreto-Lei<i> n\u00ba 198\/2012<\/i><\/b><b><i><\/i><\/b><\/p>\n<p>\u00a0\u201c\u2026O sistema de comunica\u00e7\u00e3o eletr\u00f3nica dos documentos de transporte entrou em vigor no passado dia 1 de julho. \u00c9 um sistema inovador que visa, por um lado, \u00a0simplificar a vida \u00e0s empresas e, por outro, combater a evas\u00e3o fiscal e circula\u00e7\u00e3o clandestina de mercadorias.<\/p>\n<p>Para facilitar a adapta\u00e7\u00e3o gradual das empresas ao novo regime, o Secret\u00e1rio de Estado dos Assuntos Fiscais determinou que at\u00e9 ao dia 15 de outubro n\u00e3o ser\u00e3o aplicadas quaisquer san\u00e7\u00f5es no caso de aus\u00eancia de comunica\u00e7\u00e3o eletr\u00f3nica pr\u00e9via dos documentos de transporte, desde que a comunica\u00e7\u00e3o esteja regularizada at\u00e9 \u00e0quela data\u2026\u201d<\/p>\n<p><b><\/b><b>S\u00e3o considerados documentos de transporte:<\/b><\/p>\n<ul>\n<li>\u00a0 A fatura,<\/li>\n<li>\u00a0 A guia de remessa,<\/li>\n<li>\u00a0 A nota de devolu\u00e7\u00e3o,<\/li>\n<li>\u00a0 A guia de transporte,<\/li>\n<li>\u00a0 Ou documentos equivalentes.<\/li>\n<\/ul>\n<p><b>Os documentos de transporte devem ser emitidos por uma das seguintes vias:<\/b><\/p>\n<ul>\n<li>\u00a0 Por via eletr\u00f3nica;<\/li>\n<li>\u00a0 Atrav\u00e9s de programa inform\u00e1tico que tenhas sido previamente certificado pela Autoridade Tribut\u00e1ria;<\/li>\n<li>\u00a0 Atrav\u00e9s de software produzido internamente pela empresa ou por empresa do grupo;<\/li>\n<li>\u00a0 Diretamente no Portal das Finan\u00e7as;<\/li>\n<li>\u00a0 Em papel, utilizando-se impressos numerados seguida e tipograficamente.<\/li>\n<\/ul>\n<p>Com exce\u00e7\u00e3o dos documentos emitidos por via eletr\u00f3nica, os demais documentos de transporte t\u00eam de ser processados em 3 exemplares.<\/p>\n<p><b>\u00a0<\/b><b>Os sujeitos passivos s\u00e3o obrigados a comunicar \u00e0 Autoridade Tribut\u00e1ria, os elementos constantes dos documentos de transporte, antes do in\u00edcio do transporte<\/b>.<\/p>\n<p><b>A comunica\u00e7\u00e3o \u00e9 efetuada da seguinte forma:<\/b><\/p>\n<ul>\n<li>\u00a0 Nos casos em que o documento de transporte \u00e9 emitido em papel: atrav\u00e9s de servi\u00e7o telef\u00f3nico disponibilizado para o efeito, com indica\u00e7\u00e3o dos elementos essenciais do documento emitido, com inser\u00e7\u00e3o no Portal das Finan\u00e7as at\u00e9 ao 5\u00ba dia \u00fatil seguinte;<\/li>\n<li>\u00a0 Nos demais casos \u2013 por transmiss\u00e3o eletr\u00f3nica de dados para a Autoridade Tribut\u00e1ria.<\/li>\n<li>\u00a0 Nos casos de inoperacionalidade do sistema inform\u00e1tico de comunica\u00e7\u00e3o (devidamente comprovado pelo operador): atrav\u00e9s de servi\u00e7o telef\u00f3nico disponibilizado para o efeito, com indica\u00e7\u00e3o dos elementos essenciais do documento emitido, com inser\u00e7\u00e3o no Portal das Finan\u00e7as at\u00e9 ao 5\u00ba dia \u00fatil seguinte.<\/li>\n<\/ul>\n<p>N\u00e3o sendo feita esta comunica\u00e7\u00e3o os documentos consideram-se n\u00e3o emitidos.<\/p>\n<p>Ficam dispensados da impress\u00e3o, os sujeitos passivos que emitam documentos de transporte por via eletr\u00f3nica e disponham de c\u00f3digo fornecido pela Autoridade Tribut\u00e1ria.<\/p>\n<p>Os transportadores que transportem bens de entidades que emitam documentos de transporte por via eletr\u00f3nica devem exigir-lhe o c\u00f3digo atribu\u00eddo pela AT.<\/p>\n<p>As altera\u00e7\u00f5es ao local de destino, ocorridas durante o transporte, ou a n\u00e3o-aceita\u00e7\u00e3o imediata e total dos bens transportados, obrigam \u00e0 emiss\u00e3o de documento de transporte adicional em papel, identificando a altera\u00e7\u00e3o e o documento alterado.<\/p>\n<p><b><\/b><b>Exclus\u00f5es:<\/b><\/p>\n<ul>\n<li>\u00a0 Ficam dispensados da comunica\u00e7\u00e3o dos documentos de transporte \u00e0 AT, os sujeitos passivos que tenham obtido no ano anterior, para efeitos de IRS e IRC, um volume de neg\u00f3cios inferior a 100.000\u20ac.<\/li>\n<li>\u00a0 \u00c9 ainda dispensada a comunica\u00e7\u00e3o \u00e0 AT nos casos em que a fatura serve tamb\u00e9m de documento de transporte e seja emitida pelos sistemas inform\u00e1ticos, devendo a circula\u00e7\u00e3o dos bens ser acompanhada da respetiva fatura emitida.<\/li>\n<\/ul>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/dot.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"google\",\"email\",\"print\");var hupso_counters_lang = \"en_US\";var hupso_image_folder_url = \"\";var hupso_url_c=\"\";var hupso_title_c=\"Bens%20e%20Circula%C3%A7%C3%A3o\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bens em circula\u00e7\u00e3o &#8211; Decreto-Lei n\u00ba 198\/2012<br \/>\n\u00a0\u201c\u2026O sistema de comunica\u00e7\u00e3o eletr\u00f3nica dos documentos de transporte entrou em vigor no passado dia 1 de julho. \u00c9 um sistema inovador que visa, por um lado, \u00a0simplificar a vida \u00e0s empresas e, por outro, combater a evas\u00e3o fiscal e circula\u00e7\u00e3o clandestina de mercadorias.<br \/>\nPara facilitar a adapta\u00e7\u00e3o gradual das empresas ao novo regime, o Secret\u00e1rio de Estado dos Assuntos Fiscais determinou que at\u00e9 ao dia 15 de outubro n\u00e3o ser\u00e3o aplicadas quaisquer &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1126","post","type-post","status-publish","format-standard","hentry","category-geral"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.3 - 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