{"id":48001,"date":"2018-07-12T11:30:45","date_gmt":"2018-07-12T09:30:45","guid":{"rendered":"https:\/\/www.tibagroup.com\/nova-modalidade-pagamento-iva-importacao\/"},"modified":"2025-02-18T13:06:43","modified_gmt":"2025-02-18T12:06:43","slug":"novo-pagamento-iva-importacao","status":"publish","type":"post","link":"https:\/\/www.tibagroup.com\/pt\/comercio-exterior\/importacao\/novo-pagamento-iva-importacao","title":{"rendered":"Nova modalidade de pagamento do IVA na importa\u00e7\u00e3o"},"content":{"rendered":"<p>Queremos partilhar consigo as \u00faltimas informa\u00e7\u00f5es que vem facultar aos Operadores Econ\u00f3micos\/Sujeitos Passivos uma <strong>nova modalidade de pagamento do IVA sobre as importa\u00e7\u00f5es<\/strong> atrav\u00e9s da Declara\u00e7\u00e3o Peri\u00f3dica.<\/p>\n<p>Esta nova op\u00e7\u00e3o retira o esfor\u00e7o financeiro que existe aquando do pagamento daquele imposto no acto de desalfandegamento criando constrangimentos ao n\u00edvel da tesouraria.<\/p>\n<p>Tal faculdade est\u00e1 a ser implementada em <strong>duas fases<\/strong>:<\/p>\n<ul>\n<li>A primeira, para as mercadorias constantes do Anexo C do CIVA, desde 1 de setembro de 2017.<\/li>\n<li>A segunda, a partir do pr\u00f3ximo dia 1 de Mar\u00e7o para todas as restantes mercadorias.<\/li>\n<\/ul>\n<p>A ades\u00e3o ao novo regime dever\u00e1 ser efetuada pelo sujeito passivo, por via eletr\u00f3nica no respetivo Portal das Finan\u00e7as da AT, at\u00e9 ao dia 15 do m\u00eas anterior \u00e0quele que pretendam dar inicio da aplica\u00e7\u00e3o desta modalidade de pagamento. A resposta e respetiva valida\u00e7\u00e3o ser\u00e1 comunicada pela AT por via eletr\u00f3nica.<\/p>\n<h2>Requisitos a serem considerados para efeitos de valida\u00e7\u00e3o por parte da AT<\/h2>\n<ul>\n<li>Que o sujeito passivo se encontre abrangido pelo regime declarativo de periocidade mensal.<\/li>\n<li>Que tenha a sua situa\u00e7\u00e3o fiscal regularizada.<\/li>\n<li>Que pratiquem exclusivamente opera\u00e7\u00f5es sujeitas e n\u00e3o isentas ou isentas com direito a dedu\u00e7\u00e3o (sem preju\u00edzo de opera\u00e7\u00f5es imobili\u00e1rias ou financeiras que tenham caracter meramente acess\u00f3rio).<\/li>\n<\/ul>\n<p>Tendo aderido a este novo regime, esta modalidade de pagamento mant\u00e9m-se obrigatoriamente por um per\u00edodo m\u00ednimo de 6 meses.<\/p>\n<h2>Mais informa\u00e7\u00f5es sobre o pagamento do IVA sobre as importa\u00e7\u00f5es<\/h2>\n<ul>\n<li><a href=\"https:\/\/dre.pt\/home\/-\/dre\/107714209\/details\/maximized\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Portaria 215\/2017.<\/a><\/li>\n<li><a href=\"http:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/civa_rep\/Pages\/c-iva-listas.aspx\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Anexo C do CIVA.<\/a><\/li>\n<li><a href=\"https:\/\/dre.pt\/pesquisa\/-\/search\/107725089\/details\/maximized\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Portaria 221\/2017.<\/a><\/li>\n<li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_circulado_30193_2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Oficio Circulado 30193\/2017.<\/a><\/li>\n<li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_Circulado_30197_2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Oficio Circulado 30197\/2017.<\/a><\/li>\n<\/ul>\n<p>Poder\u00e3o igualmente recorrer ao vosso Contabilista Certificado.<\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5cjobr-6c2d008c67b67400b3e260f5f9dbaff0\">\n#top .hr.hr-invisible.av-5cjobr-6c2d008c67b67400b3e260f5f9dbaff0{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-5cjobr-6c2d008c67b67400b3e260f5f9dbaff0 hr-invisible  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class=\"bigtextblue\" style=\"text-align: center;\">Contacte-nos para mais informa\u00e7\u00f5es.<\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3xkbsn-19080682663ea569282849d62fd956aa\">\n#top .hr.hr-invisible.av-3xkbsn-19080682663ea569282849d62fd956aa{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-3xkbsn-19080682663ea569282849d62fd956aa hr-invisible  avia-builder-el-1  el_after_av_hr  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-q4hc75-578b7126907adb55eda58bc54ab25a12-wrap avia-button-center  avia-builder-el-2  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-q4hc75-578b7126907adb55eda58bc54ab25a12\">\n#top #wrap_all .avia-button.av-q4hc75-578b7126907adb55eda58bc54ab25a12:hover{\ncolor:white;\ntransition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/www.tibagroup.com\/pt\/contato'  class='avia-button av-q4hc75-578b7126907adb55eda58bc54ab25a12 av-link-btn avia-icon_select-yes-left-icon avia-size-x-large avia-position-center avia-color-theme-color-highlight avia-font-color-theme-color'  ><span class='avia_button_icon avia_button_icon_left' aria-hidden='true' data-av_icon='\ue805' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Contacte-nos<\/span><span class='avia_button_background avia-button avia-color-theme-color-highlight' ><\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A ades\u00e3o ao novo regime dever\u00e1 ser efetuada pelo sujeito passivo, por via eletr\u00f3nica no respetivo Portal das Finan\u00e7as da AT, at\u00e9 ao dia 15 do m\u00eas anterior \u00e0quele que pretendam dar inicio da aplica\u00e7\u00e3o desta modalidade de pagamento. A resposta e respetiva valida\u00e7\u00e3o ser\u00e1 comunicada pela AT por via eletr\u00f3nica.<\/p>\n","protected":false},"author":2,"featured_media":48002,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[514,513],"tags":[],"class_list":["post-48001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alfandega","category-importacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>nova modalida de pagamento iva importacao | TIBA<\/title>\n<meta name=\"description\" content=\"A ades\u00e3o ao novo regime dever\u00e1 ser efetuada pelo sujeito passivo, por via eletr\u00f3nica no respetivo Portal das Finan\u00e7as da AT, at\u00e9 ao dia 15 do m\u00eas anterior \u00e0quele que pretendam dar inicio da aplica\u00e7\u00e3o desta modalidade de pagamento.\" \/>\n<meta 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