Portugal: NOVOS LIMITES AOS PAGAMENTOS EM NUMERÁRIO

Last Updated: 31 August 2017
Article by Serena Cabrita Neto and Priscila Santos

Most Read Contributor in Portugal, July 2018

Com a publicação da Lei n.º 92/2017, de 22 de agosto, que aprovou as alterações à Lei Geral Tributária e ao Regime Geral das Infrações Tributárias, que entrou em vigor no dia 23 de agosto, foi instituída a proibição de pagar ou receber em numerário, em transações de qualquer natureza, efetuadas por pessoas singulares residentes em território nacional que envolvam montantes iguais ou superiores a EUR 3.000, elevando-se esse limite para EUR 10.000 no caso de pessoas singulares não residentes.

Enquadrada num pacote mais amplo de medidas de combate ao branqueamento de capitais, cujos normativos devem ser objeto de articulação com as normas em análise, a Lei n.º 92/2017 pretende impor limites ao recurso aos pagamentos em numerário como forma de ocultar a identidade dos intervenientes na transação, bem como a circulação de fluxos económicos elevados na economia paralela.

Com efeito, até à publicação do referido diploma, a Lei Geral Tributária determinava que os pagamentos respeitantes a faturas ou documentos equivalentes de valor igual ou superior a EUR 1.000 deveriam ser efetuados através de meio de pagamento que permitisse a identificação do respetivo destinatário (designadamente, a transferência bancária, o cheque nominativo ou o débito direto), não sendo, porém, claro se tal norma apenas se aplicava a operações efetuadas entre sujeitos passivos de IRC e sujeitos passivos de IRS que dispusessem ou devessem dispor de contabilidade organizada ou se também abrangia os pagamentos efetuados por consumidores finais a estas entidades.

Com a entrada em vigor das novas normas, as pessoas singulares - residentes ou não residentes - passam a ter, respetivamente, os limites de EUR 3.000 e de EUR 10.000 para pagamentos efetuados em numerário, desde que os mesmos não atuem na qualidade de empresários ou comerciantes, caso em que, a verificar-se, será aplicado o limite de EUR 1.000 antes referido.

Note-se ainda que estas disposições não são aplicáveis nas operações com entidades financeiras, cujo objeto legal seja a receção de depósitos, a prestação de serviços de pagamento, a emissão de moeda eletrónica ou a realização de operações de câmbio manual, nos pagamentos decorrentes de decisões judiciais e em situações excecionadas em lei especial.

A última novidade introduzida por esta lei é a proibição do pagamento de impostos em numerário em montante que exceda os EUR 500, sendo aceites pagamentos em numerário, pela Autoridade Tributária e Aduaneira, até àquele montante.

Em síntese, com a introdução desta nova lei e salvo as exceções assinaladas:

OBJETO

SUJEITO

LIMITE

Pagamentos e Recebimentos em Numerário

Pessoas singulares residentes (sem obrigação de dispor de contabilidade organizada)

EUR 3.000

Pessoas singulares não residentes (sem obrigação de dispor de contabilidade organizada)

EUR 10.000

Sujeitos passivos de IRC ou sujeitos passivos de IRS que disponham ou devam dispor de contabilidade organizada (independentemente de serem residentes ou não em território português)

EUR 1.000

Pagamento de impostos

Universal

EUR 500

Em matéria sancionatória, a Lei n.º 92/2017 comporta alterações ao Regime Geral das Infrações Tributárias, punindo com contraordenação a realização de transações em numerário que excedam os limites legalmente previstos. A moldura sancionatória prevê a aplicação de coima a fixar entre EUR 180 e EUR 4.500 para as pessoas singulares e entre EUR 360 e EUR 9.000 para as pessoas coletivas, sanção esta que anteriormente apenas era aplicável quando a realização do pagamento fosse efetuada por meios diferentes dos legalmente previstos e que passa a aplicar-se aos intervenientes nas transações em numerário.

Área Fiscal de PLMJ

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
In association with
Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions