{"id":58839,"date":"2023-12-12T21:06:54","date_gmt":"2023-12-12T18:06:54","guid":{"rendered":"https:\/\/ambylegal.by\/news\/the-end-of-the-year-is-the-time-for-inventory\/"},"modified":"2023-12-12T21:06:54","modified_gmt":"2023-12-12T18:06:54","slug":"the-end-of-the-year-is-the-time-for-inventory","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/","title":{"rendered":"O fim do ano \u00e9 a \u00e9poca de invent\u00e1rio"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#O_que_sao_ativos_e_passivos\" >O que s\u00e3o ativos e passivos?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Quando_deve_ser_efetuado_o_inventario\" >Quando deve ser efetuado o invent\u00e1rio<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Em_que_outras_circunstancias_e_obrigatorio_realizar_o_inventario\" >Em que outras circunst\u00e2ncias \u00e9 obrigat\u00f3rio realizar o invent\u00e1rio<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Como_formalizar_o_inicio_do_inventario_anual\" >Como formalizar o in\u00edcio do invent\u00e1rio anual<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Quem_integra_a_comissao_de_inventario\" >Quem integra a comiss\u00e3o de invent\u00e1rio<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Quais_as_funcoes_da_comissao_de_inventario\" >Quais as fun\u00e7\u00f5es da comiss\u00e3o de invent\u00e1rio?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#O_que_sao_autos_de_reconciliacao_de_saldos\" >O que s\u00e3o autos de reconcilia\u00e7\u00e3o de saldos?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#O_que_pode_ser_apurado_durante_o_inventario_anual\" >O que pode ser apurado durante o invent\u00e1rio anual<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Que_documentos_sao_emitidos_na_sequencia_do_inventario\" >Que documentos s\u00e3o emitidos na sequ\u00eancia do invent\u00e1rio<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Especificidades_da_contabilidade_fiscal_de_dividas_apos_o_inventario\" >Especificidades da contabilidade fiscal de d\u00edvidas ap\u00f3s o invent\u00e1rio<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#De_que_forma_podemos_ser_uteis_na_realizacao_do_inventario_anual\" >De que forma podemos ser \u00fateis na realiza\u00e7\u00e3o do invent\u00e1rio anual<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ambylegal.by\/pt\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Contacte-nos\" >Contacte-nos<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">O invent\u00e1rio anual de ativos e passivos constitui uma obriga\u00e7\u00e3o anual em todas as empresas. Durante o invent\u00e1rio, o contabilista da empresa \u2014 incluindo as entidades sujeitas ao sistema simplificado de tributa\u00e7\u00e3o (USN) \u2014, procede ao confronto dos saldos de contas a receber e contas a pagar antes de elaborar as demonstra\u00e7\u00f5es financeiras anuais. Adicionalmente, o invent\u00e1rio permite detetar quebras de invent\u00e1rio (faltas de bens), d\u00edvidas a propriet\u00e1rios, etc. Vejamos as especificidades do invent\u00e1rio anual.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_sao_ativos_e_passivos\"><\/span>O que s\u00e3o ativos e passivos?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os ativos englobam, nomeadamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os bens e investimentos realizados pela empresa no decurso do ano civil.<\/li>\n\n\n\n<li>Contas a receber (clientes e devedores).<\/li>\n\n\n\n<li>Saldos com os propriet\u00e1rios.<\/li>\n\n\n\n<li>Os recursos financeiros da empresa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As obriga\u00e7\u00f5es (passivos) da empresa compreendem, nomeadamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Empr\u00e9stimos e financiamentos obtidos.<\/li>\n\n\n\n<li>Contas a pagar (fornecedores e credores).<\/li>\n\n\n\n<li>D\u00edvidas perante os propriet\u00e1rios da empresa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quando_deve_ser_efetuado_o_inventario\"><\/span>Quando deve ser efetuado o invent\u00e1rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O invent\u00e1rio de ativos e passivos \u00e9 realizado previamente \u00e0 elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras anuais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o antes de 1 de novembro, procede-se ao invent\u00e1rio de bens, ativos intang\u00edveis, mercadorias (incluindo as consignadas a terceiros) e trabalhos em curso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o antes de 1 de dezembro, procede-se ao invent\u00e1rio de disponibilidades em caixa, passivos e restantes ativos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Em_que_outras_circunstancias_e_obrigatorio_realizar_o_inventario\"><\/span>Em que outras circunst\u00e2ncias \u00e9 obrigat\u00f3rio realizar o invent\u00e1rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Existem situa\u00e7\u00f5es em que o invent\u00e1rio deve ser efetuado independentemente da proximidade do prazo de elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras anuais. Tais circunst\u00e2ncias incluem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aquisi\u00e7\u00e3o ou aliena\u00e7\u00e3o de complexos patrimoniais.<\/li>\n\n\n\n<li>Cess\u00e3o de bens da empresa em regime de loca\u00e7\u00e3o financeira, arrendamento ou comodato (uso gratuito).<\/li>\n\n\n\n<li>Transfer\u00eancia de bens da empresa por delibera\u00e7\u00e3o do \u00f3rg\u00e3o de gest\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesses casos, a data de realiza\u00e7\u00e3o do invent\u00e1rio \u00e9 fixada no contrato relativo \u00e0 transa\u00e7\u00e3o ou na delibera\u00e7\u00e3o do \u00f3rg\u00e3o de gest\u00e3o da sociedade.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Substitui\u00e7\u00e3o do dirigente da empresa ou de respons\u00e1veis financeiros. Nesta hip\u00f3tese, o invent\u00e1rio realiza-se igualmente na data de entrega e rece\u00e7\u00e3o de fun\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Durante os processos de reestrutura\u00e7\u00e3o (reorganiza\u00e7\u00e3o) ou liquida\u00e7\u00e3o da empresa. Nestes casos, o invent\u00e1rio \u00e9 efetuado previamente \u00e0 elabora\u00e7\u00e3o do balan\u00e7o de cis\u00e3o\/fus\u00e3o ou de liquida\u00e7\u00e3o.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"572\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1.png\" alt=\"\" class=\"wp-image-10133\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1-300x172.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1-768x439.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Como_formalizar_o_inicio_do_inventario_anual\"><\/span>Como formalizar o in\u00edcio do invent\u00e1rio anual<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O dirigente da empresa emite a respetiva ordem ou despacho, documento esse que define:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A composi\u00e7\u00e3o da comiss\u00e3o de invent\u00e1rio. Numa empresa de grande dimens\u00e3o, s\u00e3o habitualmente criadas v\u00e1rias comiss\u00f5es de invent\u00e1rio: a comiss\u00e3o central de invent\u00e1rio e comiss\u00f5es de invent\u00e1rio setoriais.<\/li>\n\n\n\n<li>A rela\u00e7\u00e3o de ativos e passivos sujeitos a inventaria\u00e7\u00e3o (contas a receber e contas a pagar constam obrigatoriamente do invent\u00e1rio anual).<\/li>\n\n\n\n<li>As datas de in\u00edcio e termo do invent\u00e1rio (sendo a data de in\u00edcio fixada para o per\u00edodo n\u00e3o anterior a 1 de dezembro).<\/li>\n\n\n\n<li>O fundamento subjacente \u00e0 realiza\u00e7\u00e3o do invent\u00e1rio.<\/li>\n\n\n\n<li>A data limite para a entrega dos suportes de invent\u00e1rio ao departamento de contabilidade.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quem_integra_a_comissao_de_inventario\"><\/span>Quem integra a comiss\u00e3o de invent\u00e1rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cada comiss\u00e3o deve ser presidida por um presidente \u2014 o dirigente da empresa, o respetivo adjunto ou o respons\u00e1vel por uma unidade estrutural da sociedade.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nas empresas de maior dimens\u00e3o, integram a comiss\u00e3o central permanente de invent\u00e1rio:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O contabilista-chefe ou o seu adjunto (caso a contabilidade seja externalizada, o respons\u00e1vel pela empresa prestadora de servi\u00e7os contabil\u00edsticos integra a comiss\u00e3o).<\/li>\n\n\n\n<li>Os respons\u00e1veis pelas unidades estruturais da empresa.<\/li>\n\n\n\n<li>Outros colaboradores da sociedade.<\/li>\n\n\n\n<li>A comiss\u00e3o de invent\u00e1rio setorial integra colaboradores com conhecimentos espec\u00edficos sobre os ativos e passivos em causa.<\/li>\n\n\n\n<li>Recomendamos que a comiss\u00e3o de invent\u00e1rio anual inclua colaboradores com conhecimentos em mat\u00e9ria de contabilidade, reconcilia\u00e7\u00e3o de saldos, cobran\u00e7a contenciosa e contagem de prazos de prescri\u00e7\u00e3o (tais como contabilistas, consultores jur\u00eddicos ou especialistas em rela\u00e7\u00f5es com parceiros comerciais).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quais_as_funcoes_da_comissao_de_inventario\"><\/span>Quais as fun\u00e7\u00f5es da comiss\u00e3o de invent\u00e1rio?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A comiss\u00e3o de invent\u00e1rio verifica a documenta\u00e7\u00e3o contabil\u00edstica relativa \u00e0 exist\u00eancia, estado e valorimetria dos ativos e passivos, documentando os saldos de contas a receber e contas a pagar. As contas a receber consubstanciam direitos de cr\u00e9dito da empresa perante terceiros, enquanto as contas a pagar representam obriga\u00e7\u00f5es da empresa perante terceiros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em particular, s\u00e3o objeto de verifica\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A corre\u00e7\u00e3o dos c\u00e1lculos e o fundamento subjacente ao apuramento e abate de saldos constantes dos registos contabil\u00edsticos.<\/li>\n\n\n\n<li>A validade e a reconcilia\u00e7\u00e3o dos montantes afetos a contas a receber e contas a pagar.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_sao_autos_de_reconciliacao_de_saldos\"><\/span>O que s\u00e3o autos de reconcilia\u00e7\u00e3o de saldos?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para reconciliar as contas com devedores, elaboram-se autos de reconcilia\u00e7\u00e3o de saldos (procedimento obrigat\u00f3rio). \u00c9 igualmente admiss\u00edvel \u2014 e n\u00e3o proibido \u2014 a elabora\u00e7\u00e3o de autos de reconcilia\u00e7\u00e3o com credores. Tais documentos s\u00e3o subscritos por representantes de ambas as partes: o devedor e o credor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os autos de reconcilia\u00e7\u00e3o n\u00e3o s\u00e3o habitualmente elaborados com colaboradores da empresa, com o or\u00e7amento nem com fundos extraor\u00e7amentais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O auto de reconcilia\u00e7\u00e3o permite confrontar o saldo de d\u00edvida registado na contabilidade da empresa com o montante apurado na contabilidade do parceiro comercial. A verifica\u00e7\u00e3o da d\u00edvida pendente efetua-se a 1 de novembro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_pode_ser_apurado_durante_o_inventario_anual\"><\/span>O que pode ser apurado durante o invent\u00e1rio anual<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No \u00e2mbito do invent\u00e1rio anual, podem ser identificados, designadamente:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Saldos em d\u00edvida com diversos devedores e credores \u2014 incluindo colaboradores da empresa \u2014 cujos prazos de prescri\u00e7\u00e3o tenham expirado. Tais d\u00edvidas figuram numa rubrica aut\u00f3noma nos documentos contabil\u00edsticos, uma vez que ter\u00e3o de ser abatidas ao ativo\/passivo.<\/li>\n\n\n\n<li>Discrep\u00e2ncias entre os montantes de contas a receber e contas a pagar confirmados por autos de reconcilia\u00e7\u00e3o e os valores refletidos na contabilidade da empresa em 1 de novembro. Nesses casos, a contabilidade \u00e9 ajustada em conformidade com os autos de reconcilia\u00e7\u00e3o (efetuando-se os lan\u00e7amentos complementares ou a redu\u00e7\u00e3o do saldo).<\/li>\n\n\n\n<li>Cr\u00e9ditos cujo prazo para apresenta\u00e7\u00e3o de t\u00edtulos executivos \u00e0 execu\u00e7\u00e3o tenha caducado.<\/li>\n\n\n\n<li>D\u00edvidas a pagar perante empresas extintas (liquidadas) ou pessoas singulares falecidas.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Que_documentos_sao_emitidos_na_sequencia_do_inventario\"><\/span>Que documentos s\u00e3o emitidos na sequ\u00eancia do invent\u00e1rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conclu\u00eddo o invent\u00e1rio de contas a receber e contas a pagar, emitem-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O auto de invent\u00e1rio de saldos com fornecedores e empreiteiros, compradores e clientes, devedores e credores.<\/li>\n\n\n\n<li>O respetivo mapa anexo (certificado).<\/li>\n\n\n\n<li>Os resultados do invent\u00e1rio anual s\u00e3o refletidos nas demonstra\u00e7\u00f5es financeiras anuais.<\/li>\n<\/ul>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Advogados de direito societ\u00e1rio na Bielorr\u00fassia<\/div>\r\n    <div class=\"bcta__snippet\">Obtenha apoio jur\u00eddico societ\u00e1rio na Bielorr\u00fassia para empresas e pessoas coletivas para proteger e desenvolver o seu neg\u00f3cio!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/pt\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tSaber mais            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Especificidades_da_contabilidade_fiscal_de_dividas_apos_o_inventario\"><\/span>Especificidades da contabilidade fiscal de d\u00edvidas ap\u00f3s o invent\u00e1rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A dete\u00e7\u00e3o, durante o invent\u00e1rio anual, de d\u00edvidas cujo prazo de prescri\u00e7\u00e3o tenha expirado determina a respetiva inclus\u00e3o, respetivamente, em proveitos n\u00e3o operacionais e custos n\u00e3o operacionais \u00e0 data imediatamente posterior ao termo do prazo de prescri\u00e7\u00e3o. Os custos n\u00e3o operacionais reduzem o lucro tribut\u00e1vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As perdas decorrentes de cr\u00e9ditos incobr\u00e1veis s\u00e3o integradas nos custos n\u00e3o operacionais \u00e0 data de exclus\u00e3o do devedor do Registo Estadual \u00danico de Pessoas Coletivas e Empres\u00e1rios em Nome Individual ou do registo comercial de outro Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As perdas resultantes do abate de cr\u00e9ditos cujos prazos para apresenta\u00e7\u00e3o de t\u00edtulos executivos \u00e0 execu\u00e7\u00e3o tenham caducado s\u00e3o consideradas custos n\u00e3o operacionais quando o t\u00edtulo executivo for devolvido ao credor sem recupera\u00e7\u00e3o ou com recupera\u00e7\u00e3o parcial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As contas a pagar a empresas liquidadas e pessoas singulares falecidas s\u00e3o imputadas a proveitos n\u00e3o operacionais \u00e0 data da respetiva exclus\u00e3o do Registo Estadual \u00danico de Pessoas Coletivas ou do registo comercial de outro Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todas estas regras comportam exce\u00e7\u00f5es, cuja an\u00e1lise caber\u00e1 aos nossos especialistas experientes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"De_que_forma_podemos_ser_uteis_na_realizacao_do_inventario_anual\"><\/span>De que forma podemos ser \u00fateis na realiza\u00e7\u00e3o do invent\u00e1rio anual<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os nossos advogados s\u00e3o especialistas experientes no dom\u00ednio dos prazos de prescri\u00e7\u00e3o, ativos, passivos e contabilidade fiscal. Podemos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aconselh\u00e1-lo sobre as regras de formaliza\u00e7\u00e3o do invent\u00e1rio e elaborar o dossier documental aplic\u00e1vel.<\/li>\n\n\n\n<li>Organizar os seus documentos, autos de reconcilia\u00e7\u00e3o e estruturar os resultados do invent\u00e1rio.<\/li>\n\n\n\n<li>Aconselh\u00e1-lo sobre o enquadramento contabil\u00edstico e fiscal dos resultados do invent\u00e1rio.<\/li>\n\n\n\n<li>Esclarecer as quest\u00f5es controversas relativas aos prazos de prescri\u00e7\u00e3o no \u00e2mbito do invent\u00e1rio.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contacte-nos\"><\/span>Contacte-nos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se tiver alguma d\u00favida sobre o invent\u00e1rio anual, teremos todo o gosto <a href=\"https:\/\/ambylegal.by\/pt\/contact-us-en\/\">em ajud\u00e1-lo<\/a>! A nossa longa experi\u00eancia no dom\u00ednio da contabilidade de gest\u00e3o ajud\u00e1-lo-\u00e1 a resolver quaisquer situa\u00e7\u00f5es e lit\u00edgios.<br>Para sua conveni\u00eancia, est\u00e3o dispon\u00edveis meios de comunica\u00e7\u00e3o por telefone e e-mail:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>O invent\u00e1rio anual de ativos e passivos constitui uma obriga\u00e7\u00e3o anual em todas as empresas. Durante o invent\u00e1rio, o contabilista da empresa \u2014 incluindo as entidades sujeitas ao sistema simplificado de tributa\u00e7\u00e3o (USN) \u2014, procede ao confronto dos saldos de contas a receber e contas a pagar antes de elaborar as demonstra\u00e7\u00f5es financeiras anuais. Adicionalmente, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O fim do ano \u00e9 a \u00e9poca de invent\u00e1rio | Amby Legal<\/title>\n<meta name=\"description\" content=\"O fim do ano \u00e9 a \u00e9poca de invent\u00e1rio na Bielorr\u00fassia. 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