Actividade habitual:campos trimestrais conservados no histórico. Use o percurso de operações ocasionais próprias abaixo.
;}catch{/* Preserve the existing explicit recovery error below. */} let book:IspcQuarterBook;try{book=ispcQuarterBook(draft);}catch(e){return{String(e)}
;} const i=book.input,save=(b:IspcQuarterBook)=>{try{onChange('modelo_a_snapshot',saveIspcQuarterBook(draft,b));setError('');}catch(e){setError(String(e));}},change=(patch:Partial{error}
} + {e.input.mode==='occasional'&&Percurso do vendedor ocasional, distinto da retenção feita pelo comprador. Uma retenção liberatória comprovada não gera segunda liquidação própria.
{select('occasional','personType','Tipo de pessoa destas operações',[['','Por identificar'],['singular','Pessoa singular'],['collective','Pessoa colectiva']])}{select('occasional','origin','Natureza dos dados',[['projected','Pressupostos de simulação'],['effective','Factos efectivos declarados']])}{field('occasional','currency','Moeda—MZN')}{field('occasional','operationDate','Data das operações','date')}{select('occasional','quarter','Trimestre2026',[['','Por identificar'],['1','1'],['2','2'],['3','3'],['4','4']])}{yesno('occasional','territory','Operação realizada em território nacional')}{yesno('occasional','noHabitual','Não exerce actividade habitual')}{yesno('occasional','sporadic','Acto não previsível nem reiterado')}{select('occasional','activity','Natureza da operação',activities)}{field('occasional','reference','Documentos ou pressupostos da operação')}{field('occasional','amount','Volume de todas estas operações do trimestre em MZN')}{select('occasional','settlement','Via aplicável',[['','Por identificar'],['self','Liquidação própria por opção ISPC'],['withheld','Retenção liberatória documentada pelo adquirente']])} + {own.input.settlement==='self'&&<>{yesno('occasional','allQuarterOperations','Inclui todas as operações ocasionais do sujeito passivo no trimestre')}{field('occasional','priorYearTurnover','Volume de referência2025 para acesso, incluindo zero expresso')}{field('occasional','priorYearRef','Suporte da referência2025')}{yesno('occasional','organizedRequired','Obrigado a contabilidade organizada para impostos sobre rendimento')}{select('occasional','option','Opção para estas operações',[['preparation','Em preparação—apenas cenário'],['opted','Opção documentada'],['not_opted','Não optou']])}{own.input.option==='opted'&&<>{field('occasional','optionRef','Referência da opção')}{field('occasional','optionDate','Data da opção','date')}}{field('occasional','annual2026','Volume anual2026 para escalão')}{select('occasional','annualOrigin','Origem do volume anual2026',[['','Por identificar'],['forecast','Previsão—cenário'],['closed_year','Volume anual encerrado documentado']])}{field('occasional','annualRef','Suporte ou pressuposto do volume anual2026')}{field('occasional','priorInYear','Volume de operações anteriores no ano2026')}} + {own.input.settlement==='withheld'&&<>{yesno('occasional','buyerIspc','Adquirente sujeito passivo ISPC')}{yesno('occasional','unregistered','Vendedor não inscrito para tributação')}{field('occasional','buyerAnnualPurchases','Aquisições globais anuais do adquirente, incluindo estas operações')}{field('occasional','withheldActual','Montante efectivamente retido em MZN')}{field('occasional','withheldRef','Documento da retenção liberatória')}} +Reutiliza a aquisição, os seus documentos e o acumulado global guardados acima. A parcela excedente não recebe automaticamente a taxa de 5% nem a taxa de 20% do excesso de vendas ISPC.
{select('acquisitions','route','Tratamento próprio da parcela excedente',[['unknown','Por identificar—mostrar parcelas sem total presumido'],['ispc_supplier','Fornecedor com opção ISPC aplicável'],['irps_isolated','Acto isolado sujeito a IRPS57(2)k']])}{acq.input.route==='ispc_supplier'&&field('acquisitions','supplierOptionRef','Referência da opção/registo do fornecedor e operações abrangidas')}{acq.input.route==='irps_isolated'&&<>{yesno('acquisitions','noIspcOnExcess','Sem opção ISPC aplicável a esta parcela, segundo documento indicado')}{yesno('acquisitions','isolatedAct','Acto isolado qualificado pelo artigo8(3h,4)doIRPS')}{yesno('acquisitions','incomeInMoz','Rendimento obtido em Moçambique')}{field('acquisitions','grossExcess','Rendimento ilíquido da parcela excedente em MZN—sem dedução de custos ou IVA')}{field('acquisitions','grossRef','Suporte da base ilíquida')}{field('acquisitions','reference','Suporte da classificação IRPS desta parcela')}}O Comunicado AT9/2026indica o B–Geral durante a adaptação do sistema, com pagamentos em Janeiro, Abril, Julho e Outubro. O Modelo30disponível conserva campos antigos; não os aplicamos a2026. Esta preparação não submete nem paga à AT.
{select('formalities','sourceKind','Cálculo a preparar',[['quarter','Trimestral habitual'],['occasional','Operações ocasionais próprias'],['acquisitions','Retenção da parcela excedente qualificada']])}{formal.input.sourceKind==='acquisitions'&&field('formalities','retentionFormRef','Modelo/código e instrução para entrega das retenções ISPC/IRPS, separados do imposto próprio')}{field('formalities','name','Nome/designação social—quadro5')}{field('formalities','nuit','NUIT—quadro3')}{field('formalities','fiscalArea','Área Fiscal/UGC—quadro3')}{field('formalities','address','Domicílio fiscal—quadro6')}{select('formalities','declaration','Tipo de declaração—quadro1',[['initial','Inicial'],['substitution','Substituição']])}{field('formalities','formMonth','Mês a inscrever no quadro2—não presumido pelo mês de pagamento')}{field('formalities','formYear','Ano a inscrever no quadro2')}{field('formalities','formPeriodRef','Instrução/correspondência usada para o período do quadro2')}{select('formalities','interestSituation','Juros compensatórios—quadro10',[['','Por esclarecer'],['none','Sem juros, segundo suporte indicado'],['amount','Montante documentado']])}{formal.input.interestSituation==='amount'&&field('formalities','interestAmount','Montante de juros documentado')}{field('formalities','interestRef','Suporte da situação dos juros')}{select('formalities','externalStatus','Histórico externo declarado',[['preparation','Em preparação'],['submitted','Submetido'],['received','Recebido pela AT'],['paid','Pagamento efectuado']])}{formal.input.externalStatus!=='preparation'&&<>{field('formalities','externalRef','Referência externa')}{field('formalities','externalDate','Data do acto externo','date')}} +{r[1]}: {r[2]}{r[3]}
)} +{String(err)}
;} +} diff --git a/resources/js/components/simulation-ispc-withholding.tsx b/resources/js/components/simulation-ispc-withholding.tsx index 4275683c..20ff43de 100644 --- a/resources/js/components/simulation-ispc-withholding.tsx +++ b/resources/js/components/simulation-ispc-withholding.tsx @@ -1,5 +1,7 @@ +import {ispcEligibilityBook} from '@/lib/ispc-eligibility'; import {ispcWithholdingBook,saveIspcWithholdingBook,recordIspcWithholding,ispcWithholdingReportRows,type IspcWithholdingInput} from '@/lib/ispc-withholding'; export function SimulationIspcWithholding({draft,onChange}:{draft:RecordRetenções do adquirente:entradas preservadas. Neste percurso de vendedor ocasional,registe a retenção recebida no quadro próprio abaixo.
;}catch{/* Existing recovery error stays explicit. */} try{const b=ispcWithholdingBook(draft),i=b.input,change=(p:PartialRegiste apenas aquisições do mesmo trimestre. O acumulado anterior cobre todas as aquisições desta via no ano e evita reutilizar o limite por fornecedor ou oportunidade.
{(['quarter','base','priorAnnualPurchases','reference'] as const).map(k=>)}{(['naturalOccasional','unregistered','related']as const).map(k=>)}}{ispcWithholdingReportRows(draft).map((r,n)=>{r[1]}: {r[2]}{r[3]}
)}{String(e)}
;} } diff --git a/resources/js/lib/ispc-eligibility.ts b/resources/js/lib/ispc-eligibility.ts index d87e1665..a71d7074 100644 --- a/resources/js/lib/ispc-eligibility.ts +++ b/resources/js/lib/ispc-eligibility.ts @@ -35,7 +35,7 @@ function assess(i:IspcEligibilityInput):PickCorrespondência de apoio; não é formulário oficial emitido, declaração submetida ou comprovativo de pagamento. Original e instrução AT preservados,sem os alterar.
| ${esc(a)} | ${esc(c)} |
|---|
${esc(r.source)}
Quadros8e10têm numeração própria;campos homónimos não são somados entre quadros. Não preencher área de serviços nem assinatura automaticamente.
`;} diff --git a/resources/js/lib/project-dossier.ts b/resources/js/lib/project-dossier.ts index bd433300..bf43dcc2 100644 --- a/resources/js/lib/project-dossier.ts +++ b/resources/js/lib/project-dossier.ts @@ -1,3 +1,4 @@ +import {ispcResidualReportRows} from './ispc-residuals.ts'; import {ispcWithholdingReportRows} from './ispc-withholding.ts'; import {ispcQuarterReportRows} from './ispc-quarter.ts'; import {ispcEligibilityReportRows} from './ispc-eligibility.ts'; @@ -691,6 +692,7 @@ export function buildProjectDossierRows( rows.push(...ispcEligibilityReportRows(draft)); rows.push(...ispcQuarterReportRows(draft)); rows.push(...ispcWithholdingReportRows(draft)); + rows.push(...ispcResidualReportRows(draft)); rows.push(...fiscalCalculationGapReportRows(draft)); rows.push(...l3FormPreparationReportRows(draft)); const operationRows = salesReportRows(draft); diff --git a/tests/Feature/IspcResidualDraftTest.php b/tests/Feature/IspcResidualDraftTest.php new file mode 100644 index 00000000..c5a2e350 --- /dev/null +++ b/tests/Feature/IspcResidualDraftTest.php @@ -0,0 +1,22 @@ +assertSame('simulator_fiscal_delta_20261021_test',$t->name);$this->assertSame(55441,(int)$t->port);config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()])); + $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']); + $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR); + $own=$s['ispcResiduals']['opportunity:376']['occasional']['result'];$this->assertSame('calculated',$own['status']);$this->assertSame(['numerator'=>'3000','denominator'=>'1'],$own['amounts']['tax']);$this->assertSame('singular',$own['input']['personType']); + $a=$s['ispcResiduals']['opportunity:375']['acquisitions']['result'];$this->assertSame('calculated',$a['status']);$this->assertSame(['numerator'=>'5000','denominator'=>'1'],$a['amounts']['coveredTax']);$this->assertSame(['numerator'=>'20000','denominator'=>'1'],$a['amounts']['excessTax']);$this->assertSame(['numerator'=>'25000','denominator'=>'1'],$a['amounts']['total']); + $this->assertSame('partial',$s['ispcResiduals']['opportunity:375']['formalities']['result']['status']);$this->assertStringContainsString('Indeterminado',$s['ispcResiduals']['opportunity:375']['formalities']['result']['details']['formPeriod']); + $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$key=>$value){if($key==='ispcWithholdings')continue;if($key==='ispcEligibility'){foreach($value as$ctx=>$book)$this->assertSame($book,$s[$key][$ctx]);}else$this->assertSame($value,$s[$key]);} + if(is_dir(base_path('outputs/ispc-residuals-20261025')))file_put_contents(base_path('outputs/ispc-residuals-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE)); + } +} diff --git a/tests/frontend/fixtures/ispc-residual-preserved.json b/tests/frontend/fixtures/ispc-residual-preserved.json new file mode 100644 index 00000000..af26cfa6 --- /dev/null +++ b/tests/frontend/fixtures/ispc-residual-preserved.json @@ -0,0 +1,15 @@ +{ + "purpose": "simulate_only", + "currency": "MZN", + "context_opportunity": "opportunity:375", + "project_title": "SYNTHETIC QA — ISPC residuais", + "province_id": "cf5e81f1-ffbc-535d-b1b6-b44b445c4421", + "selection_labels": { + "province_id": "Manica" + }, + "modelo_a_snapshot": "{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. 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Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"personType\\\":\\\"singular\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-06-15\\\",\\\"quarter\\\":\\\"2\\\",\\\"noHabitual\\\":\\\"yes\\\",\\\"territory\\\":\\\"yes\\\",\\\"sporadic\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA colheita não reiterada\\\",\\\"amount\\\":\\\"100000\\\",\\\"allQuarterOperations\\\":\\\"yes\\\",\\\"priorYearTurnover\\\":\\\"0\\\",\\\"priorYearRef\\\":\\\"SYNTHETIC QA2025zeroexpresso\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"option\\\":\\\"preparation\\\",\\\"optionRef\\\":\\\"\\\",\\\"optionDate\\\":\\\"\\\",\\\"settlement\\\":\\\"self\\\",\\\"annual2026\\\":\\\"100000\\\",\\\"annualOrigin\\\":\\\"forecast\\\",\\\"annualRef\\\":\\\"SYNTHETIC QA2026\\\",\\\"priorInYear\\\":\\\"0\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}}}", + "fiscal_component": "ispc", + "fiscal_activity": "SYNTHETIC QA canalização", + "fiscal_establishments": "1", + "person_type": "collective" +} \ No newline at end of file diff --git a/tests/frontend/ispc-residuals.test.mjs b/tests/frontend/ispc-residuals.test.mjs new file mode 100644 index 00000000..cf595ee8 --- /dev/null +++ b/tests/frontend/ispc-residuals.test.mjs @@ -0,0 +1,31 @@ +import {ispcEligibilityBook,saveIspcEligibilityBook}from '../../resources/js/lib/ispc-eligibility.ts'; +import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs'; +import {ispcResidualBook,saveIspcResidualBook,recordIspcResidual,ispcResidualCurrent,ispcResidualReportRows,ispcFormalPreparationHtml}from '../../resources/js/lib/ispc-residuals.ts'; +import {ispcWithholdingBook,saveIspcWithholdingBook}from '../../resources/js/lib/ispc-withholding.ts'; +import {createProjectDossierReport}from '../../resources/js/lib/project-dossier-report.ts'; +const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-quarter-preserved.json',import.meta.url),'utf8')); +function own(p={}){const d=structuredClone(seed),b=ispcResidualBook(d,'occasional');b.input={...b.input,personType:'singular',currency:'MZN',origin:'projected',operationDate:'2026-06-15',quarter:'2',noHabitual:'yes',territory:'yes',sporadic:'yes',activity:'agriculture',reference:'SYNTHETIC QA colheita não reiterada',amount:'100000',allQuarterOperations:'yes',priorYearTurnover:'0',priorYearRef:'SYNTHETIC QA2025zeroexpresso',organizedRequired:'no',option:'preparation',optionRef:'',optionDate:'',settlement:'self',annual2026:'100000',annualOrigin:'forecast',annualRef:'SYNTHETIC QA2026',priorInYear:'0',...p};return{d,b};} +function acq(p={},wpatch={}){const d=structuredClone(seed),w=ispcWithholdingBook(d);w.input={...w.input,applicable:'yes',quarter:'2',base:'200000',priorAnnualPurchases:'2400000',naturalOccasional:'yes',unregistered:'yes',related:'yes',activity:'agriculture',reference:'SYNTHETIC QA aquisição/ordem e acumulado',...wpatch};d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);const b=ispcResidualBook(d,'acquisitions');b.input={...b.input,...p};return{d,b};} +const calc=({d,b})=>recordIspcResidual(d,b,'2026-10-25T15:40:00Z');const number=x=>x?Number(x.numerator)/Number(x.denominator):null; +test('positive ownoccasional agricultural isolated8h route;self3/4/5 andnoautomaticIRPS20',()=>{for(const[annual,n]of [['100000',3],['2000000',4],['3000000',5]]){const r=calc(own({annual2026:annual})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.tax),1000*n);assert.match(r.source,/8\(3h,4\)/);assert.equal(r.details.IRPS.includes('Não se infere'),true);}}); +test('unknown notnonapplicable;known exclusions andactivityfamilyownscope',()=>{assert.equal(calc(own({personType:''})).result.status,'indeterminate');for(const p of [{personType:'collective'},{noHabitual:'no'},{sporadic:'no'},{territory:'no'},{activity:'other'}])assert.equal(calc(own(p)).result.status,'not_applicable');for(const p of [{territory:''},{currency:'USD'},{quarter:'3'},{reference:''},{priorYearTurnover:''},{organizedRequired:''}])assert.equal(calc(own(p)).result.status,'indeterminate');}); +test('ownminimum500withoutlosingdeclaration;zeroexplicit and4mexcessnotreused',()=>{let r=calc(own({amount:'1000'})).result;assert.equal(number(r.amounts.tax),30);assert.equal(number(r.amounts.payment),0);assert.match(r.details.declaration,/Mantida/);r=calc(own({amount:'0'})).result;assert.equal(number(r.amounts.tax),0);assert.equal(calc(own({amount:''})).result.status,'indeterminate');r=calc(own({amount:'200000',priorInYear:'3900000',annual2026:'4100000'})).result;assert.equal(number(r.amounts.ordinary),100000);assert.equal(number(r.amounts.excess),100000);assert.equal(number(r.amounts.tax),25000);}); +test('documentedliberatory5meansno secondselftax;smallwithholdingnotminimum500;divergenceunknown',()=>{const p={settlement:'withheld',origin:'effective',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'SYNTHETIC QA recibo5'};let r=calc(own(p)).result;assert.equal(r.status,'settled_by_withholding',r.missing.join(';'));assert.equal(number(r.amounts.withheld),5000);assert.equal(r.amounts.payment,undefined);assert.match(r.reason,/não somar nova liquidação/);r=calc(own({...p,amount:'100',withheldActual:'5'})).result;assert.equal(r.status,'settled_by_withholding');assert.equal(number(r.amounts.tax),5);assert.equal(calc(own({...p,withheldActual:'4000'})).result.status,'indeterminate');assert.equal(calc(own({...p,buyerAnnualPurchases:'2500000.000001'})).result.status,'indeterminate');}); +test('selfeffective requiresapplicableoption;forecastcannot masqueradeasactual;nonoptionnoISPC',()=>{assert.equal(calc(own({origin:'effective'})).result.status,'indeterminate');assert.equal(calc(own({option:'not_opted'})).result.status,'not_applicable');const r=calc(own({origin:'effective',operationDate:'2026-12-31',quarter:'4',option:'opted',optionRef:'QA opção',optionDate:'2026-01-01',annualOrigin:'closed_year'})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(calc(own({origin:'effective',option:'opted',optionRef:'QA',optionDate:'2026-07-01'})).result.status,'indeterminate');}); +test('above2.5m splits100kcovered/100kexcess;5kknownbuttotalnullwithunknownroute',()=>{const r=calc(acq()).result;assert.equal(r.status,'partial');assert.equal(number(r.amounts.covered),100000);assert.equal(number(r.amounts.coveredTax),5000);assert.equal(number(r.amounts.excess),100000);assert.equal(r.amounts.excessTax,null);assert.equal(r.amounts.total,null);}); +test('positiveIRPS57k20onidentifiedgrossact—separatefromISPCexcess20andownbuyerpayment',()=>{const p={route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'SYNTHETIC QA base ilíquida',reference:'SYNTHETIC QA8h/57k sem opção5'};const r=calc(acq(p)).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.excessTax),20000);assert.equal(number(r.amounts.total),25000);assert.match(r.reason,/não são crédito/);for(const patch of [{grossExcess:''},{grossExcess:'80000'},{noIspcOnExcess:''},{isolatedAct:''},{incomeInMoz:'no'},{reference:''}]){const r=calc(acq({...p,...patch})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.total,null);}}); +test('supplierISPCnotautomaticallyIRPS;crossingexactboundaryandprioroverlimit;noimplicit5onexcess',()=>{let r=calc(acq({route:'ispc_supplier',supplierOptionRef:'QA opção aplicável'})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.excessTax,null);assert.match(r.reason,/art5impede/);r=calc(acq({}, {base:'100000'})).result;assert.equal(r.status,'not_applicable');assert.equal(number(r.amounts.excess),0);r=calc(acq({}, {priorAnnualPurchases:'2500001'})).result;assert.equal(number(r.amounts.covered),0);assert.equal(number(r.amounts.coveredTax),0);assert.equal(number(r.amounts.excess),200000);}); +test('newbooks preservehabitualandL3exactly;dependenciesstale withoutrewritingfrozenresults',()=>{let{d,b}=acq();const old=JSON.parse(d.modelo_a_snapshot);b=calc({d,b});d.modelo_a_snapshot=saveIspcResidualBook(d,b);for(const[k,v]of Object.entries(old))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v);assert.equal(ispcResidualCurrent(d,b),true);const w=ispcWithholdingBook(d);w.input.base='300000';d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);assert.equal(ispcResidualCurrent(d,b),false);assert.equal(number(b.result.amounts.excess),100000);const next=recordIspcResidual(d,b);assert.equal(next.history.length,1);assert.equal(number(next.result.amounts.excess),200000);assert.equal(number(next.history[0].amounts.excess),100000);}); +test('formalBGeneral mappingfromexistingcurrentquarterwithoutrecalculation;monthnotinferred;old30notused',()=>{const d=structuredClone(seed),b=ispcResidualBook(d,'formalities'),before=d.modelo_a_snapshot;const result=recordIspcResidual(d,b);assert.equal(result.result.status,'partial');assert.equal(number(result.result.amounts.tax),24000);assert.equal(number(result.result.amounts.payment),24000);assert.match(result.result.details.formPeriod,/Indeterminado/);assert.equal(result.result.details.paymentMonth,'Julho2026');assert.equal(result.input.formMonth,'');d.modelo_a_snapshot=saveIspcResidualBook(d,result);const html=ispcFormalPreparationHtml(d);assert.match(html,/24000.00/);assert.match(html,/Quadro8/);assert.match(html,/Quadro10/);assert.match(html,/não é formulário oficial/);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).ispcQuarters,JSON.parse(before).ispcQuarters);}); +test('formalinputsguardedandexternalactsdeclaredonly;signed/officialareasnotautofilled;HTMLescaped',()=>{let d=structuredClone(seed),b=ispcResidualBook(d,'formalities');b.input={...b.input,name:'QA ',nuit:'123456789',fiscalArea:'QAUGC',address:'QAendereço',formMonth:'06',formYear:'2026',formPeriodRef:'SYNTHETIC QA correspondência período',interestSituation:'none',interestRef:'SYNTHETIC QA sem juros'};b=recordIspcResidual(d,b);assert.equal(b.result.status,'calculated',b.result.missing.join(';'));d.modelo_a_snapshot=saveIspcResidualBook(d,b);const html=ispcFormalPreparationHtml(d);assert.ok(html.includes('<script>'));assert.ok(!html.includes('