{"id":8830,"date":"2025-12-22T10:02:16","date_gmt":"2025-12-22T10:02:16","guid":{"rendered":"https:\/\/onelegal.pt\/?p=8830"},"modified":"2025-12-22T10:04:17","modified_gmt":"2025-12-22T10:04:17","slug":"portugal-novidades-para-2026-novo-regime-de-grupos-de-iva","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-novidades-para-2026-novo-regime-de-grupos-de-iva\/","title":{"rendered":"Portugal | Novidades para 2026 \u2013 Novo Regime de Grupos de IVA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8830\" class=\"elementor elementor-8830\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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.elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">22\/12\/2025<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portugal | Novidades para 2026 \u2013 Novo Regime de Grupos de IVA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/02\/cropped-onelegal-onepeople-teresa-boino-2-300x300.jpg\" alt=\"Picture of Teresa Boino\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tTeresa Boino\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>A Lei n.\u00ba 62\/2025, de 27 de outubro, introduziu, com efeitos a partir de 1 de julho de 2026, o novo regime de grupos de IVA, permitindo que um conjunto de sociedades economicamente relacionadas seja tratado, para efeitos do imposto, como um \u00fanico sujeito passivo. O regime visa, em especial, reduzir a carga de IVA nas opera\u00e7\u00f5es internas entre entidades do mesmo grupo e simplificar o cumprimento das obriga\u00e7\u00f5es declarativas.<\/p><p style=\"padding-left: 40px;\"><strong>1. Requisitos<\/strong><\/p><p>Podem integrar o grupo as sociedades que se encontrem em rela\u00e7\u00e3o de dom\u00ednio, entendida, em termos gerais, como a deten\u00e7\u00e3o direta ou indireta de, pelo menos, 75% do capital social ou dos direitos de voto. Exige\u2011se ainda a exist\u00eancia de v\u00ednculos econ\u00f3mico e organizacional relevantes, designadamente atrav\u00e9s da partilha de dire\u00e7\u00e3o efetiva, de recursos, de objetivos econ\u00f3micos e de pol\u00edticas comuns.<br \/>Todas as entidades integrantes devem estar estabelecidas em territ\u00f3rio nacional para efeitos de IVA e encontrar\u2011se em situa\u00e7\u00e3o fiscal regularizada. Ficam, em regra, exclu\u00eddos do regime os sujeitos passivos abrangidos por regimes de isen\u00e7\u00e3o (como o regime do artigo 9.\u00ba sem direito a dedu\u00e7\u00e3o), o regime dos pequenos retalhistas, o regime de isen\u00e7\u00e3o do artigo 53.\u00ba do CIVA, bem como entidades em situa\u00e7\u00e3o de insolv\u00eancia, liquida\u00e7\u00e3o ou com incumprimentos fiscais relevantes.<\/p><p style=\"padding-left: 40px;\"><strong>2. Funcionamento do grupo de IVA<\/strong><\/p><p>O grupo \u00e9 representado por uma sociedade designada como \u201csociedade representante\u201d, \u00e0 qual cabe apresentar uma \u00fanica declara\u00e7\u00e3o peri\u00f3dica de IVA em nome do grupo, centralizar os pagamentos do imposto e submeter eventuais pedidos de reembolso.<br \/>As sociedades integrantes continuam a emitir faturas como atualmente, mas as opera\u00e7\u00f5es realizadas entre membros do mesmo grupo passam, em regra, a n\u00e3o ser tributadas em IVA. O imposto \u00e9 apurado de forma consolidada, tendo em conta o conjunto das opera\u00e7\u00f5es tribut\u00e1veis e das dedu\u00e7\u00f5es das diversas entidades. A responsabilidade pelo IVA do grupo \u00e9 solid\u00e1ria entre todas as sociedades integrantes.<\/p><p style=\"padding-left: 40px;\"><strong>3. Impactos<\/strong><\/p><p>Entre as principais vantagens do regime destaca\u2011se a elimina\u00e7\u00e3o ou redu\u00e7\u00e3o significativa do IVA que, na pr\u00e1tica, se converte em custo interno em grupos com atividades isentas ou com direito a dedu\u00e7\u00e3o limitado. A gest\u00e3o centralizada do imposto pode ainda contribuir para uma maior coer\u00eancia fiscal interna, melhor planeamento de tesouraria e maior previsibilidade do encargo fiscal.<br \/>Em contrapartida, o regime implica uma responsabilidade solid\u00e1ria de todas as empresas integrantes pelas d\u00edvidas de IVA do grupo, o que refor\u00e7a a necessidade de uma avalia\u00e7\u00e3o pr\u00e9via rigorosa da estrutura societ\u00e1ria e operacional. A entrada e sa\u00edda de entidades do grupo pode desencadear regulariza\u00e7\u00f5es de IVA e outros ajustamentos, sendo igualmente indispens\u00e1vel assegurar sistemas de informa\u00e7\u00e3o e de reporte capazes de suportar a consolida\u00e7\u00e3o dos dados fiscais com fiabilidade.<\/p><p style=\"padding-left: 40px;\"><strong>4. Recomenda\u00e7\u00f5es<\/strong><\/p><p>Numa fase preparat\u00f3ria, \u00e9 recomend\u00e1vel que os grupos empresariais:<\/p><ol><li>procedam ao mapeamento das sociedades potencialmente eleg\u00edveis e dos respetivos v\u00ednculos de dom\u00ednio, econ\u00f3micos e organizacionais;<\/li><li>realizem simula\u00e7\u00f5es comparando o cen\u00e1rio atual com o cen\u00e1rio de ades\u00e3o ao regime de grupo, com especial foco em estruturas com dedu\u00e7\u00e3o limitada;<\/li><li>revejam contratos e pol\u00edticas de presta\u00e7\u00e3o de servi\u00e7os intra\u2011grupo, designadamente em mat\u00e9ria de servi\u00e7os partilhados e centros de servi\u00e7os; e<\/li><li>definam uma estrat\u00e9gia de calendariza\u00e7\u00e3o da eventual ades\u00e3o, ponderando os benef\u00edcios e riscos de entrada no regime logo em 2026 ou em momento posterior.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"a8440de\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play A Lei n.\u00ba 62\/2025, de 27 de outubro, introduziu, com efeitos a partir de 1 de julho de 2026, o novo regime de grupos de IVA, permitindo que um conjunto de sociedades economicamente relacionadas seja tratado, para efeitos do imposto, como um \u00fanico sujeito passivo. O regime visa, em especial, reduzir a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8832,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-8830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal | Novidades para 2026 \u2013 Novo Regime de Grupos de IVA - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-novidades-para-2026-novo-regime-de-grupos-de-iva\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portugal | Novidades para 2026 \u2013 Novo Regime de Grupos de IVA - OneLegal\" \/>\n<meta property=\"og:description\" content=\"Other Posts Play A Lei n.\u00ba 62\/2025, de 27 de outubro, introduziu, com efeitos a partir de 1 de julho de 2026, o novo regime de grupos de IVA, permitindo que um conjunto de sociedades economicamente relacionadas seja tratado, para efeitos do imposto, como um \u00fanico sujeito passivo. 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