Portaria n.º 144/2019
Court: | Finanças |
ELI: | https://data.dre.pt/eli/port/144/2019/05/15/p/dre/pt/html |
Publication Date: | 15 Mai 2019 |
Portaria n.º 144/2019
de 15 de maio
O Decreto-Lei n.º 28/2019, de 15 de fevereiro, procede à regulamentação das obrigações relativas ao processamento de faturas e outros documentos fiscalmente relevantes, e das obrigações de conservação de livros, registos e respetivos documentos de suporte, que recaem sobre os sujeitos passivos de imposto sobre o valor acrescentado (IVA).
Um dos aspetos inovadores que o referido diploma legal consagra é a possibilidade de emissão de fatura pelos sujeitos passivos, sem a correspondente impressão do documento ou sem a respetiva transmissão por via eletrónica, quando o adquirente ou destinatário da mesma não seja sujeito passivo.
Esta possibilidade traduz-se em claros benefícios em termos de simplificação da relação entre os sujeitos passivos e respetivos clientes, pelo que importa adotar a mesma filosofia de simplificação de processos no que respeita à relação jurídico-tributária mantida entre os sujeitos passivos e a Autoridade Tributária e Aduaneira (AT), sem que seja comprometido o esforço de combate à informalidade e evasão fiscal.
Nesta fase de implementação daquela possibilidade importa adotar alguma flexibilidade relativamente à obrigação de comunicação dos elementos das faturas pelos sujeitos passivos à AT em tempo real, permitindo-se que aqueles que não se encontram habilitados àquela forma de comunicação, nomeadamente por não possuírem ainda soluções informáticas suficientemente desenvolvidas para o efeito, possam exercer a opção consagrada na presente portaria. Não obstante, assegura-se que a comunicação do conteúdo da fatura aos adquirentes ou destinatários não sujeitos passivos ocorre de uma forma instantânea ou através de mecanismos que permitam supor, com elevado grau de segurança, que a fatura foi comunicada a estes em tempo real, sem necessidade de uma comunicação adicional em tempo real dos elementos da fatura à AT.
Efetivamente, esta comunicação constituiria um esforço desnecessário e desproporcional nos casos em que os próprios sujeitos passivos já possuem soluções internas que permitem, por um lado, a receção de faturas pelos seus clientes por via eletrónica no momento em que estão a realizar a aquisição de bens ou de serviços e, por outro, o cumprimento dos objetivos de controlo que subjazem à comunicação dos elementos das faturas pelos sujeitos passivos à AT de forma instantânea.
Sem prejuízo de se entender que esta solução é aquela que permite uma mais rápida aplicação daquela possibilidade, sem serem...
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