Dia 26 de Agosto de 2013 • IVA - Comunicação das faturas - TopicsExpress

Dia 26 de Agosto de 2013 • IVA - Comunicação das faturas emitidas no mês anterior Os sujeitos passivos de IVA devem comunicar à AT, por transmissão eletrónica de dados, os elementos das faturas emitidas no mês anterior. Esta declaração poderá ser entregue em papel em qualquer serviço de Finanças pelos sujeitos passivos isentos ao abrigo do artigo 9.º do CIVA, ou abrangidos pelo regime especial de isenção do artigo 53.º do CIVA, ou enquadrados no regime dos pequenos retalhistas (desde que não tenham emitido mais de 10 faturas com NIF do adquirente no mês anterior).

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