Portaria n.º 166/2018
Coming into Force | 09 Junho 2018 |
Seção | Serie I |
Data de publicação | 08 Junho 2018 |
Órgão | Finanças |
Portaria n.º 166/2018
de 8 de junho
A Portaria n.º 221/2017, de 21 de julho, aprovou os novos modelos da declaração periódica de IVA e do anexo R, a que se refere a alínea c) do n.º 1 do artigo 29.º do Código do IVA, bem como as respetivas instruções de preenchimento. Aprovou ainda os novos modelos de anexos de regularizações do campo 40 e do campo 41, que fazem parte integrante da declaração periódica de IVA, bem como as respetivas instruções de preenchimento.
Mostrando-se necessária a adequação das instruções de preenchimento do anexo de regularizações do campo 40 à finalidade de controlo dos prazos de efetivação das regularizações, destina-se a presente portaria a alterar a natureza do documento cuja data de emissão (ano/mês) deve ser inscrita no quadro 1-A do anexo regularizações do campo 40, quando as mesmas sejam efetuadas ao abrigo do disposto no n.º 2 do artigo 78.º do Código do IVA.
Assim, manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos do artigo 8.º do Decreto-Lei n.º 394-B/84, de 26 de dezembro, o seguinte:
Artigo 1.º
Objeto
1 - São alteradas as instruções de preenchimento do anexo regularizações do campo 40 que fazem parte integrante da declaração periódica de IVA, passando a exigir-se no preenchimento do Subquadro 1-A do Quadro 1 a indicação da data de emissão (ano/mês) do documento retificativo da fatura, quando o sujeito passivo tenha inscrito regularizações a seu favor no campo 40 da declaração periódica por aplicação do disposto no n.º 2 do artigo 78.º do Código do IVA.
Artigo 2.º
Entrada em vigor
A...
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